In May 2009 the IASB published an exposure draft on Fair Value Measurement.
Stephen Cooper, Member of the Board, Hilary Eastman, Project Manager and Henri Venter, Assistant Project Manager, will be introducing the exposure draft in a live web presentation on 30 June 2009 followed by a question and answer session. The Register here
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Technical information
Your computer must allow pop-ups. In case of doubt, please contact your technical department for information.
To access the presentation your computer must have Windows Media Player or Real Player installed.
For technical questions, please contact Chris Samarakkody …

The AICPA and IASC Foundation’s International Financial Reporting Standards (IFRS) in North America 2009 (October 29-30, 2009 in New York with Pre-Conference Workshops October 28) conference features in-depth presentations, panel discussions and extensive Q&A sessions on the most current developments impacting you and your organization with Sir David Tweedie from the IASB, Bob Herz from the FASB, leaders from other U.S. Regulatory bodies in addition to Paul Volcker (participtation is subject to confirmation), Chairman, U.S. Economic Recovery Advisory Board. Delegates will hear from companies that have already adopted IFRS, giving …

Dear All

Our Company is into Oil trade and has entered into options in commodity.

Can some one give me the list of accounting entries under USGAAP in the books of both Options writer and options buyer.

Request you to give the journal entries under both these circumstances
1. If the company follows hedge accounting
2. If the company doest follow hedge accounting

Also let me know the relavant accounting standard.

Thanks for your help.

Regards

Ganesh

Dear All,
It is to request you all for reply of my question stated below: “Company A” grants license to “Company B” to sell its products in exchange of license fee to be paid to “Company A”.
All transactions of “Company B” will be reported to “Company A”, i.e. “Company B” will be perform operations under the control of “Company A”.
How will both the companies account for this license in their books?
Thanking you in anticipation. Regards Waliullah CA (Module D) Institue of Chartered Accountants of Pakistan (ICAP)

...

Dear Experts,

Please give your opinion on the following on IAS-8

An expense provision was taken twice, Whether IAS 8 will apply and need restatement of previous year or to be considered as liability w/back and take it to income.
An estimate of an expense was taken on adhoc and that was in excess of what paid in subsequent year, Whether IAS-8 will apply and restatement is required or to be considered as liability w/back and take it to income.
Thanks,

Hemant

Dear members
This is just to inform you about an interesting IASC Foundation IFRS Conference in Seoul next July.
A special offer in case you register by 29th May 2009.
Kind Regards
Simone Salvi
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VIP Code: KM2187IFRS
IASC Foundation IFRS Conference Seoul
Wednesday 29 July 2009 and Thursday 30 July 2009
Millennium Seoul Hilton (Republic of Korea)

Download final programme: http://www.iascfconference.org/pdf.cfm?pdf=20-KM2186-en.pdf&location=2
Visit the website: http://www.iascfconference.org/page.cfm?pageID=1278
Register by 29 May & SAVE up to 450 US Dollars.
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Dear members,
I wanted you to be among the first to see the final programme for IASC Foundation IFRS Conference Seoul.
The IASC Foundation’s annual …

Dear Experts,
Could you please give your feedback on IAS-17
A company owns buildings under PPE and renting our applies IAS -17.
Whether car park leasing will also to be accounted as per IAS-17 or as other income. If yes, then what if there are more than 1000 tenants with an amount of 1000 p.a.
Whehter temporary open space rent also covered in IAS-17. If yes, then whether amortization is required or direct in one month.
Whether Space rented out for ATM also covered in IAS 17. If yes, then whether amortization is required or …

Dear members
Please find attached a selection of IASeminars IFRS courses scheduled by May, June, July and August.
Remember: As IFRSLIST.com member you save 10% on total order for any public seminars booked through IASeminars website (within June 30th 2009). In order to benefit from this offer, please remember to use the IFRSList promotional code (”LIST10“) when prompted to do so whilst placing an order IASeminars website. Discover in detail the benefit and IASeminars worldwide courses. Click here - http://www.iaseminars.com/en/ifrslist.html?utm_source=ifrslist0509&utm_medium=email&utm_campaign=ifrslistmay
· Visit IASeminars website and …

Dear members
This is just to inform you about an interesting IASC Foundation IFRS Conference in Milan (Italy) next June.
A special offer in case you register by 22nd May 2009.
Kind Regards
Simone Salvi
—————————————————————————————————————–
VIP Code: KM2186IFRS
IASC Foundation IFRS Conference
Wednesday 24th June 2009 and Thursday 25th June 2009
Milan Marriott hotel (Italy)
Download program: http://www.iascfconference.org/IFRSList_com_Email_Milan_Brochure
Visit the website: http://www.iascfconference.org/IFRSList_com_Email_Milan_Homepage
Register by 22nd May & SAVE up to 300 Euros.
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Dear Members
You might remember the priority notification about the IASC Foundation IFRS Conference in Milan that I sent you a few weeks ago.
The …

Dear All,

My question is that, in a situation of merger or business combination, where the structure is such that a new company A is formed to take over the businesses of B and C.

The question is whether IFRS 3 Business Combinations is applicable in this case as practically the entire IFRS 3 is based on an Acquirer and an Acquiree which are not present in this structure.

Thanks

Zuhar