IFRS news
Monthly report shedding light on the IASB's activities
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IFRS news
IFRS news - May 20135/6/13 | Assurance services
PwC's monthly report shedding light on the IASB's activities. This edition looks at (1) integrated reporting - IIRC publishes consultation draft, (2) levies - IC to issue interpretation on accounting for levies, (3) insurers face change - update on the insurance contract, (4) recent activity at the IASB on ED on interim standard for regulatory deferral accounts, new Chairman of FASB, EU endorsement of amendments to IFRS 10, 11 and 12, and (5) know your IFRS 'ABC': ‘F’ for fair value.
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IFRS news
IFRS news - April 20134/8/13 | Assurance services
PwC's monthly report shedding light on the IASB's activities. This edition looks at (1) Impairment of financial instruments - IASB publishes exposure draft, (2) Discount rates and IAS 19 - IC debates the meaning of 'high quality' and 'deep market', (3) IFRS for SMEs - post implementation feedback, (4) recent activity at the IASB on IAS 19R employee contributions exposure draft, conceptual framework discussions, early adoption of revenue standard, request for information on rate regulation, IASB work plan update, ASAF membership; and (5) know your IFRS 'ABC': ‘E’ for equity accounting.
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IFRS news
IFRS news - March 20133/7/13 | Assurance services
PwC's monthly report shedding light on the IASB's activities. This edition looks at (1) the disclosure problem – IASB takes on the challenge, (2) improving IFRS – a point of view, (3) Profile: Mary Tokar – new IASB board member, (4) IAS 10 and 11 – key issues to consider on transition, and more.
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IFRS news
IFRS news - February 20132/8/13 | Assurance services
PwC's monthly report shedding light on the IASB's activities. This edition looks at (1) Back to basics – the IASB goes to work on the Conceptual Framework, (2) IAS 19R: Are you ready?, (3) Cannon Street press, and (4) Questions and answers.
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IFRS news
IFRS news - December 2012/January 201312/20/12 | Assurance services
PwC's monthly report shedding light on the IASB's activities. This edition looks at (1) Making headway on financial instruments, (2) Boards make progress on revenue, (3) IAS 19 and discount rates, (4) Impairment of non-financial assets, and (5) Cannon Street press.
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IFRS news
IFRS news - November 201211/6/12 | Assurance services
PwC's monthly report shedding light on the IASB's activities. This edition looks at (1) IASB exemption from consolidating investment entities, (2) PwC partner Peter Holgate's personal view of criticisms of IFRS, (3) revenue update, (4) Insurance contracts – proposal re-exposed, (5) IFRS Foundation response to SEC 'work plan', and (6) know your IFRS 'ABC' with our new questions-and-answers series. This month: A is for 'associates'.
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IFRS news
IFRS news - October 201210/4/12 | Assurance services
PwC's monthly report shedding light on the IASB's activities. This edition looks at (1) revenue recognition project redeliberations, and (2) an update by PwC UK Partner Peter Hogarth on the leasing project. It also includes an IFRS quiz on deferred tax.
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IFRS news
IFRS news - September 20129/11/12 | Assurance services
PwC's monthly report shedding light on the IASB's activities. This edition looks at (1) the IASB's review draft (RD) that details the new hedge accounting requirements, (2) joint venture or joint operation - classification of joint arrangements, and (3) IFRS quiz on operating segments.
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IFRS news
IFRS news - July/August 20128/6/12 | Assurance services
PwC's monthly report shedding light on the IASB's activities. This edition looks at (1) the IASB and FASB's update regarding a "three-bucket" impairment model for financial assets, (2) five standards to have different effective date in the EU vs rest of the world, (3) updates on leasing and revenue projects, (4) SEC's final report on IFRS "work plan,"(5) amendments to transition guidance for IFRSs 10, 11, and 12, and (6) IFRS IC discusses accounting for rate-regulated activities. Also included is an IFRS quiz on cash flow statement and a look at recent developments in Russia’s adoption of IFRS.
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IFRS news
IFRS news - June 20126/4/12 | Assurance services
PwC's monthly report shedding light on the IASB's activities. This edition looks at (1) the latest discussions about the financial instruments project, (2) Cannon Street Press: (i) progress with the various improvement projects and (ii) draft IFRIC on levies and on put options, (3) new appointments at the IASB and IFRS IC, and (4) IFRS quiz: impairment of assets.
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IFRS news
IFRS news - May 20125/2/12 | Assurance services
PwC's monthly report shedding light on the IASB's activities. This edition looks at (1) Overview of responses to the second exposure draft on revenue recognition, (2) outline of the new IFRS standards and interpretations that come into effect for 2012 year ends, and (3) IFRS quiz: embedded derivatives and hedge accounting.