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Articles in the Standards: IFRS 13 Category

IASB Projects: Impairment, Standards: IAS 1, Standards: IAS 39, Standards: IFRS 13, Standards: IFRS 7, Standards: IFRS 9, UK FRC »

[3 Nov 2011 | Comments Off | ]

The Sharman Panel of Inquiry, established at the invitation of the United Kingdom Financial Reporting Council (UK FRC) to consider going concern and liquidity risks, has published its preliminary report and recommendations. The terms of reference for …

Countries: Canada, Standards: IAS 1, Standards: IAS 19, Standards: IAS 27, Standards: IAS 28, Standards: IFRS 10, Standards: IFRS 11, Standards: IFRS 12, Standards: IFRS 13 »

[1 Nov 2011 | Comments Off | ]

The Canadian Office of the Superintendent of Financial Institutions (OSFI), an independent agency of the Government of Canada that supervises and regulates Canadian banks, insurers, and federally registered private pension plans, has issued a letter in…

FASB, IASB, IASB Projects: Annual improvements, IASB Projects: Fair value measurement, IASB Projects: Revenue, IASB meetings, Standards: IFRS 13, Standards: IFRS 3 »

[21 Oct 2011 | Comments Off | ]

The IASB’s regular monthly meeting was held on 19-20 October 2011 in in Norwalk, CT, USA, part of it a joint meeting with the FASB.
We have posted Deloitte observer notes from most of the sessions held on on the first day of the meeting,
covering t…

IFRS Foundation, IFRS for SMEs, Languages: Albanian, Languages: French, Languages: Spanish, Standards: IAS 19, Standards: IFRS 11, Standards: IFRS 12, Standards: IFRS 13, Translations »

[18 Oct 2011 | Comments Off | ]

The IFRS Foundation has announced the publication of the following translations in Albanian (IFRS for SMEs, Basis for Conclusions, Illustrative Financial Statements, Presentation and Disclosure Checklist), French (IFRS 13 and IAS 19), and Spanish (IFRS…

IASB Projects: Fair value measurement, IASB Projects: Financial instruments, Standards: IFRS 13, Standards: IFRS 9 »

[14 Oct 2011 | Comments Off | ]

The twenty-eighth session of the Intergovernmental Working Group of Experts on International Standards of Accounting and
Reporting (ISAR) is currently being held in Geneva. Speeches and presentations from the session are now available.

IASB Projects: Investment entities, IPEV, IVSC, Standards: IAS 27, Standards: IAS 28, Standards: IAS 31, Standards: IAS 39, Standards: IFRS 13 »

[14 Oct 2011 | Comments Off | ]

The International Valuations Standards Council () and the International Private Equity Valuations (IPEV) board have signed a memorandum of understanding (MoU), agreeing to co-operate with a view to ensuring that the IPEV Valuation Guidelines are consis…

IASB Projects: Effective date of IFRS 9, IASB Projects: Fair value measurement, IASB Projects: Hedge accounting, IASB Projects: Leases, IASB Projects: Revenue, Standards: IFRS 13, Standards: IFRS 9, Webcasts »

[11 Aug 2011 | Comments Off | ]

We’ve released a summary of audience questions submitted during our Dbriefs webcast ‘IFRS: Important Developments’ held on 27 July 2011, together with our suggested responses. Topics covered include hedge accounting, leases, revenue recognition, fair …

Countries: United Kingdom, Standards: IAS 1, Standards: IAS 19, Standards: IFRS 10, Standards: IFRS 11, Standards: IFRS 12, Standards: IFRS 13, UK GAAP, Webcasts »

[1 Aug 2011 | Comments Off | ]

The Deloitte London IFRS Centre of Excellence is running a series of hour-long Internet-based financial reporting updates,
aimed at helping finance teams keep up to speed with IFRSs and other financial reporting issues. A new update is now available.

Standards: IFRS 12, Standards: IFRS 13, XBRL »

[28 Jul 2011 | Comments Off | ]

The IFRS Foundation has published an eXtensible Business Reporting Language (XBRL) IFRS Taxonomy 2011 interim release incorporating the requirements of IFRS 12 ‘Disclosure of Interests in Other Entities’ and IFRS 13 ‘Fair Value Measurement’.

Countries: Europe, EFRAG, Standards: IAS 1, Standards: IAS 12, Standards: IAS 19, Standards: IAS 27, Standards: IAS 28, Standards: IFRS 1, Standards: IFRS 10, Standards: IFRS 11, Standards: IFRS 12, Standards: IFRS 13, Standards: IFRS 7, Standards: IFRS 9 »

[14 Jul 2011 | Comments Off | ]

The European Financial Reporting Advisory Group (EFRAG) has updated
its report showing the status of endorsement, under the EU Accounting Regulation, of
each IFRS, including standards, interpretations, and amendments. Currently, twelve IASB
prono…