In this issue:
Reducing complexity in reporting financial instruments
Discussion paper; Post-employment benefits
Interview - IASB member Zhang Wei-Guo
Country update - India
IASB project timetable
IFRIC project timetable
EU endorsement status
In this issue:
Standard setting Symposium round-up
IFRS 2 amendment Vesting conditions and cancellations
Improvements Project Minor change or major overhaul?
IFRS 1 and IAS 27 amendments Implications of the xposure draft
Portions ED Exposures qualifying for hedge accounting
IFRIC 12 Implications for the EU
Contacts
In this issue:
IFRS 3Z and IAS 27Z New standards issued
ED9 Joint Arrangements
Roundtable discussion - Business combinations
SEC roundtables - US adoption of IFRS
Appointments
Contacts
In this issue:
Removal of US GAAP/IFRS reconciliation
EU endorses IFRS 8 issues outstanding
IASB roundtable on puttable shares
FASB issue FAS 141 and 160 - new business combinations and consolidation standards
Roundtable discussion of Tax, IFRS 8 and share-based payments
Interview - Perspectives on IFRS from the IASB, Europe and US
In this issue:
ED on exposures qualifying for hedge accounting
ED 9 – Joint arrangements
Interview - PwC director on IASB secondment
Canada’s move to IFRS - Progress update
In this issue:
Proposed revisions to IAS 12 - Facelift or makeover?
Carbon Emissions Reduction certificates - Background to CERs and ‘Clean Development Mechanism’
In this issue:
IAS 23 amendments - A small change?
Roadmap roundtable - One step closer to convergence?
Industry issues - Pharmaceutical sector
Country profile - Korea
Survey of income statements - Presentation of non-GAAP measures
In this issue:
IAS 24 amendment - Relief from disclosures, and new definitions
IFRS for SMEs - Simpler standards?
European Commission - Standards Advice Review Group
Survey of investment professionals
New standards and interpretations - Impact in 2009
The potential impact of market risks is one of the more significant challenges that companies need to prepare for under IFRS 7, Financial Instruments: Disclosures. This the supplement illustrates how these risks might be calculated.
In this issue:
IFRS 1 amendment - Implications of the exposure draft
Fair value measurement - IASB’s proposals
Regulators’ feedback - AMF, SEC and FFRP on 2005 financial statements
Interview - Experts’ views on current IASB projects
Appointments - Movers and shakers at the Boards
BC 2 guide - Preview of PwC’s forthcoming publication
In this issue:
Issue of the month - IFRS 8
IFRIC 11 - Impact on share-based payments
Interview - Experts' views on consistency in IFRS application
IASB/IFRIC 2007 timetable
Financial controllers' 2007 diary
In this issue:
Issue of the month - IFRS 8
IFRIC 12 - Scope and impact
Interview - Experts’ views on IFRS application in 2005 and 2006
IFRS/IFRIC update - What’s mandatory/permitted in 2006
In this issue:
Issue of the month - IFRIC 4 frequently asked questions
Extractive industries - Project update
Industry issues - Automotive sector
IFRS diary
In this issue:
Issue of the month - Business combinations phase 2
Country profile - New Zealand
IASB use of English - Call for Board to define terms
Country profile - New Zealand
Country profile - New Zealand
In this issue:
Issue of the month - Debt versus equity
Revised IAS 36 - Financial reporting of goodwill
Interview - SAC chairman Nelson Carvalho
IFRIC insight - Member Ian Wright on clarifying the standards
IFRIC update - IFRS diary
In this issue:
Issue of the month - Exposure Draft on IAS 1
Waste electronic equipment - Disposal of WEEE from private households
SAC’s Pat McConnell - An analyst’s view of IFRS
IASB’s direction - Claude Lopater’s view of the Board’s priorities
Industry-specific issues - Pharmaceutical sector
In this issue:
Issue of the month - Outsourcing contracts
EU&M technical committee - Tackling IFRS issues in the sector
Sir David Tweedie - Statement to European Parliament on IASB agenda
PwC IFRS training - Electives for 2006 IFRS update events
IASB update - Project timetable