尋找
Results: 35 使用者 1832 文件
17/10/2015page
November 2011
The 2011 reporting date is drawing near! It is likely to be a tricky exercise, not because of the new accounting standards but because of the sovereign debt crisis.
17/10/2015page
December 2011
The year just ended should have seen the publication of the final standards for the joint projects on financial instruments, revenue recognition, leases and insurance contracts.
17/10/2015page
September 2011
Hardly had Hans Hoogervorst taken up his position at the head of the IASB than he had put his stamp on the institution.
17/10/2015page
July-August 2011
The IASB is struggling to make the hoped-for progress on the projects on its work plan. Hence, after revenue recognition in June 2011, the IASB has decided this month to publish a new exposure draft on Leases.
17/10/2015page
June 2011
In June, the IASB was once again busy, with the publication of amendments to IAS 1, the standard IAS 19R and the 4th annual improvements exposure draft (after a pause in 2010).
17/10/2015page
May 2011
The IASB published no fewer than six new standards in May: five relating to consolidation, and one on fair value measurement.
17/10/2015page
April 2011
In April, the IASB and the FASB decided to postpone the target date for completion of the major convergence projects on revenue recognition, lease accounting, financial instruments and insurance contracts.
17/10/2015page
March 2011
As is clear from the updated IASB work plan, the second half of 2011 will be quite exceptional in the history of the international standard setter. No fewer than four new standards will be published, two will be amended and the final vote on the content of four future major standards will be taken.
17/10/2015page
February 2011
February saw significant changes of direction in two key projects in the work plan for convergence between IFRS and US GAAP: the accounting treatment of leases and revenue recognition.
17/10/2015page
January 2011
It is already clear that 2011 will be a particularly important year in the history of the IASB. This year will see the SEC’s decision on whether IFRSs can be applied by American entities. The decision could lead to the end of US GAAP or disrupt the adoption of IFRSs at international level.
17/10/2015page
Beyond the GAAP - 2011 issues
17/10/2015page
October 2010
In October, the IASB continued its work, often conjointly with the FASB, on a wide range of subjects, giving pride of place to the revision of IAS 39 and issuing additions to IFRS 9 for financial liability accounting.
17/10/2015page
November 2010
In a joint declaration at the end of November, the IASB and FASB stated that they will henceforth focus all their efforts on the projects which they deem essential to achieving the convergence targets set by the G20 for June 2011.
17/10/2015page
December 2010
December 2010 saw the publication of the exposure draft on hedge accounting (proposals on macro-hedging will have to wait until 2011).
17/10/2015page
September 2010
On 17 August, the IASB brought the summer break to a premature halt with the publication of the long-awaited exposure draft on leases.
17/10/2015page
June 2010
At the beginning of June, the IASB and FASB issued statements regarding their revised schedule for the short-term convergence project. Now, they have informed the G20 of changes to their respective work plans.
17/10/2015page
July-August 2010
In this double edition, DOCTR’in will outline the main points of the IASB's exposure draft on insurance contracts (published on 30 July) and staff draft on financial statements presentation.
17/10/2015page
Beyond the GAAP - 2010 issues
17/10/2015page
June 2012
For some months, the Leases project seemed to have reached deadlock, largely due to the difficulties encountered by the two Boards in deciding how to account for the result. Some observers were wondering whether it would ever see the light of day.
17/10/2015page
May 2012
There are not very many new standards for mandatory application to the 2012 reporting period, which is welcome news at the time when half-yearly accounts are under preparation. Only the IFRS 7 amendment on disclosures on financial assets may prove complex to apply.
17/10/2015page
April 2012
Financial instruments were in the spotlight in April! The two Boards continued their progress on the proposed “expected loss” impairment model for financial assets (Phase II of IFRS 9/Impairment), and in particular clarified how the expected loss estimate should be determined.
17/10/2015page
March 2012
At the end of March, the IASB updated its work plan, once again postponing the publication of documents relating to the joint projects on Financial Instruments and Leases.
17/10/2015page
February 2012
At the time of writing this editorial, the IASB Update – the official publication reporting on Board meetings – had not yet been published, as the IASB’s last meeting spanned the end of February and the beginning of March. As a result, it is difficult for us to report on the Board’s provisional decisions, given that the subjects discussed were particularly complex and open to interpretation.