IFRS news

Monthly report shedding light on the IASB's activities

  • IFRS news
    IFRS news - April 2014

    4/7/14 | Assurance services

    This issue of IFRS news looks at (1) leases – convergence is no longer a priority, (2) IFRS 10 practice issues, (3) OCI - feedback from the Conceptual Framework Discussion Paper, (4) EU backs IFRS Foundation, (5) exposure draft on IAS 1 narrow scope amendments, (6) joint arrangement implementation issues, (7) equity method in separate financial statements, and (8) Q&As: Onerous contracts.

  • IFRS news
    IFRS news - March 2014

    3/10/14 | Assurance services

    This issue of IFRS news looks at (1) Change on the horizon - Peter Hogarth looks at recent developments, (2) Olivier Schérer gives his perspective on the post implementation review, (3) Debt versus equity - regulatory reform adds fuel to the age old debate, (4) Convergence out of sight as IASB and FASB diverge, (5) IFRS 9 effective date, (6) New revenue standard delayed, (7) IFRS Workplan, (8) IC stops debate on ‘higher of’ plans (9) Q&As: ‘N’ is for Non-controlling interests.

  • IFRS news
    IFRS news - February 2014

    2/6/14 | Assurance services

    This issue of IFRS news looks at (1) needs of capital providers: EFRAG and ICAS report, (2) IFRIC 21 - just ‘levies’ or much more?, (3) how should business models affect accounting?, (4) interim standard on regulatory deferral accounts , (5) IFRS 9 redeliberations, (6) IFRS 3 post implementation review, (7) lease redeliberations, (8) IAS 1 narrow scope amendments, and (9) Q&As: money market funds.

  • IFRS news
    IFRS news - December 2013/January 2014

    1/2/14 | Assurance services

    PwC's monthly report shedding light on the IASB's activities. This edition looks at (1) IFRS 9 hedging project, (2) revised pension changes, (3) 10 Key reminders for 2013 year-ends (4) IAS 27 narrow scope amendments, (5) ESMA enforcement decisions, (6) IIRC integrated reporting Framework, (7) IFRS 9 deliberations, (8) annual improvements, and (9) know your IFRS 'ABC': 'L' is for Loans.

  • IFRS news
    IFRS news - November 2013

    11/11/13 | Assurance services

    PwC's monthly report shedding light on the IASB's activities. This edition looks at (1) IASB leasing project, (2) IASB revenue project, (3) IAS 1 narrow scope amendments, (4) joint arrangements narrow scope amendments, (5) impairment of financial assets, (6) rate regulated activities, and (7) IASB’s work plan.

  • IFRS news
    IFRS news - October 2013

    10/9/13 | Assurance services

    PwC's monthly report shedding light on the IASB's activities. This edition looks at looks at (1) IFRS IC progress report, (2) joint standard setting, (3) an academic view of 'conceptual framework', (4) IASB revenue and financial instruments project, (5) proposed IAS 1 amendments, (6) proposed IAS 19 amendments, (7) joint protocols with IOSCO, and (8) know your IFRS 'ABC': ‘J’ for joint arrangements.

  • IFRS news
    IFRS news - September 2013

    9/5/13 | Assurance services

    PwC's monthly report shedding light on the IASB's activities. This edition looks at looks at (1) IFRS foundation reports on global adoption of IFRS, (2) deliberations on FASB and IASB proposals on proposed changes to financial instruments accounting, (3) IASB revenue project, (4) revenue joint transition resource group, (5) rate regulation consultative group, (6) post-implementation reviews, (7) conceptual framework roundtables, and (8) know your IFRS 'ABC': ‘I’ for income statements.

  • IFRS news
    IFRS news - July/August 2013

    7/23/13 | Assurance services

    PwC's monthly report shedding light on the IASB's activities. This edition looks at (1) IASB's Discussion Paper on Conceptual Framework, (2) IASB Chairman's 'ten-point' plan to improve disclosures, (3) proposals for insurance contracts – the final act?, (4) IFRS foundation on global adoption of IFRS, (5) exposure draft on bearer plants, (6) IAS 39 amendments for novation of derivatives, (7) EU requirements on payments to governments, and (8) know your IFRS 'ABC': ‘H’ for hedging.

  • IFRS news
    IFRS news - June 2013

    6/7/13 | Assurance services

    PwC's monthly report shedding light on the IASB's activities. This edition looks at (1) leasing - IASB publishes exposure draft, (2) Interpretation Committee - past and future, (3) feedback statement on disclosures, new members appointed to the IASB and IC, interpretation on levies, IAS 36 amendment, IASB revenue project, and (4) know your IFRS 'ABC': ‘G’ for government grants.

  • IFRS news
    IFRS news - May 2013

    5/6/13 | 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.