尋找
Results: 35 使用者 1832 文件
17/10/2015page
December 2012
Over the course of the year, the IASB has redoubled its efforts on the financial instruments, revenue recognition, leases and insurance contracts projects – but has not yet published final standards for any of them. December 2012 saw nothing more significant than the publication of the proposed limited amendments to IFRS 10 and IAS 28, and to IFRS 11.
17/10/2015page
October 2012
The SEC’s report on the work plan for the endorsement of IFRSs, published last July, made a great impression, since it was entirely free of any recommendations for adoption of IFRSs by the United States.
17/10/2015page
November 2012
Once again, year-end reporting has come around! Unfortunately, you might be tempted to say. As in 2011, it’s not the new accounting texts which will make this a tricky exercise; it’s the background of crisis.
17/10/2015page
September 2012
Following the summer break, it’s back to school for the IASB, with even more new projects. Its work plan now includes three new limited amendments projects and three new research projects. Notably, the Board has decided to publish a revised exposure draft on phase II of IFRS 4: Insurance contracts.
17/10/2015page
July - August 2012
Despite the uncertainty over whether the US will eventually adopt IFRS, the IASB is continuing to make progress on its current major projects.
17/10/2015page
Beyond the GAAP - 2012 issues
17/10/2015page
Beyond the GAAP - July-August 2015 issue
A quick glance at the highlight titles and one may get the impression of a focus on “date shifting”. This, however, demonstrates the importance the IASB and others attach to getting or making things right, be it in terms of implementing IFRS 15 or defining the Conceptual Framework, two highly important standard setting projects. Of none less importance, having issued its feedback on its review of the implementation of IFRS 3 on business combinations, the IASB is now consulting on its 2016-onwards work plan and the IFRS Foundation on its governance: it may be helpful for their constituents to consider these documents together and take these occasions to help steer the “how”, the “what” and the “where to” of IFRS standard setting.
17/10/2015page
Beyond the GAAP - June 2015 issue
The IASB is making progress with its proposed amendments to IFRS 15, following on from the work of the Transition Resource Group. Meanwhile, stock market regulators are committed to improving the quality and readability of financial reporting, with ESMA recently publishing its Guidelines on Alternative Performance Measures and the French market regulator (AMF) releasing a guide to improving the relevance, consistency and readability of listed companies’ financial statements. Companies that want to overhaul their financial reporting will have plenty to think about at the end of this financial period!
17/10/2015page
Beyond the GAAP - May 2015 issue
As scheduled, the IASB has published its exposure draft, proposing a one-year deferral of the mandatory effective date of IFRS 15. This exposure draft is to be followed by a second, scheduled for July, proposing amendments to the standard (in the form of clarifications and additional examples) ensuing from the work of the TRG. Although further TRG meetings are scheduled, the IASB is not planning to make any further amendments.
17/10/2015page
Beyond the GAAP - April 2015 issue
As expected, following the FASB decision to defer the mandatory effective date of Topic 606, the IASB has now followed in its wake. An exposure draft will shortly be published proposing to defer the effective date of IFRS 15 to 1 January 2018. These decisions are a consequence of the work conducted in the TRG on the implementation difficulties of these twin standards, which will result in the upcoming publication of proposed amendments.
17/10/2015page
Beyond the GAAP - March 2015 issue
As rumoured over the past few weeks, the FASB is to publish a draft amendment proposing to defer the mandatory effective date of Topic 606, the US equivalent of IFRS 15. This decision will put pressure on the IASB to decide whether it will also defer the effective date. Meanwhile, much discussion continues over potential amendments to the two standards.
17/10/2015page
Beyond the GAAP - February 2015 issue
As we foresaw, the FASB and the IASB have decided to introduce amendments to their twin standards ASC 606 and IFRS 15 on revenue recognition. Although the amendments (and their due process) are likely to differ between the two Boards, the FASB taking a more prescriptive approach, they should not affect the principles of the standard, or the convergence achieved between the two accounting frameworks on the recognition of revenue.
17/10/2015page
Beyond the GAAP - January 2015 issue
As 2015 gets under way, discussions on the application of IFRS 15 are in full swing! Many technical subjects have now been discussed by the Joint Transition Resource Group, and already the idea of amending the standard as published has made some headway, at least on the FASB side.
17/10/2015page
Beyond the GAAP - October 2014 issue
As entities begin to analyse the future impact of IFRS 15, the IASB and the FASB have published the report of the first meeting of the Transition Resource Group (TRG), charged with identifying any application problems that deserve the attention of the Boards.
17/10/2015page
Beyond the GAAP - November 2014 issue
The end of the year is fast approaching! This is an opportunity for us to provide an update on the new texts that are of mandatory application for the 2014 reporting period, or which may be applied early.
17/10/2015page
Beyond the GAAP - December 2014 issue
While many businesses will spend 2015 working on the practical impact of the introduction of IFRS 15 and IFRS 9, the IASB has announced that other important publications will appear this year: the new draft conceptual framework should be available during the course of the first quarter, while the new standard on leases is expected at the end of the year.
17/10/2015page
Beyond the GAAP - September 2014 issue
After a short summer break, the IASB and the IFRS Interpretations Committee have returned to their work programme.
17/10/2015page
Beyond the GAAP - June 2014 issue
At the beginning of the second half of 2014, it appears that some preparers have initiated an action plan to analyze their contracts with customers in the light of IFRS 15.
17/10/2015page
Beyond the GAAP - July/August 2014 issue
The IASB has taken advantage of the summer break to finalise a number of publications. These include the complete version of IFRS 9 on financial instruments, published in July.
17/10/2015page
Beyond the GAAP - April 2014 issue
In publishing the definitive version of the hedging provisions of IFRS 9, Financial instruments, the IASB had already taken a major step towards revising the accounting treatment of entities’ risk management activities.
17/10/2015page
Beyond the GAAP - May 2014 issue
At last! Between the publication in December 2008 of the Discussion Paper on Revenue Recognition, and the arrival of IFRS 15 at the end of May 2014, nearly five and a half years have passed.
17/10/2015page
Beyond the GAAP - March 2014 issue
In our January 2014 issue, we highlighted the ongoing differences of opinion between the IASB and the FASB as they tried to finalise the standard on financial instruments. After years of work on the joint standard, they seem unable to reach a consensus on either phase 1 (classification and measurement) or phase 2 (impairment).
17/10/2015page
香港的FRS - 2010年3月 - 為私營機構公告財務報告準則技術公告
The countdown commences… HKFRS for Private Entities the new accounting Standard, that is likely to affect the future of HK GAAP.
17/10/2015page
亞太地區國際財務報告準則轉換說明手冊
我們的國際財務報告準則團隊由在國際財務報告準則領域具有專長的合夥人和高級專業人士組成，分佈在亞太地區、歐洲、南非、南美和美國等地。 作為一家專業水準世界認可的事務所，我們對國際財務報告準則的制定過程中一直發揮積極作用： Jean-Louis Lebrun，合夥人，是國際財務報告解釋委員會(IFRIC)的成員，而IFRIC是國際會計準則委員會中的準則解釋機構； Fabienne Colignon，高級經理，被借調在國際會計準則委員會(IASB)工作； Sébastien Landry，高級經理，曾經被借調在國際會計準則委員會(IASB)工作3年。