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Articles in the Standards: IAS 1 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…

Countries: Europe, EFRAG, Standards: IAS 1, Standards: IAS 19 »

[25 Oct 2011 | Comments Off | ]

The European Financial Reporting Advisory Group (EFRAG) has released the October 2011 issue of its ‘EFRAG Update’ newsletter.

Countries: Europe, EFRAG, Standards: IAS 1, Standards: IAS 19 »

[24 Oct 2011 | Comments Off | ]

The European Financial Reporting Advisory Group (EFRAG) has submitted to the European Commission its Endorsement Advice Letters and Effects Study Reports on the amendments to IAS 1 and IAS 19 published in June 2011. EFRAG supports the amendments.

Editorial corrections, IASB, IFRS for SMEs, Standards: IAS 1, Standards: IAS 19, Standards: IFRS 10, Standards: IFRS 11 »

[18 Oct 2011 | Comments Off | ]

The IASB has posted to its website a revised version of the batch of Editorial Corrections to IFRSs originally issued on 29 June 2011.

Exposure drafts, IASB, IASB Projects: Annual improvements, Standards: IAS 1, Standards: IAS 16, Standards: IAS 32, Standards: IAS 34, Standards: IFRS 1 »

[14 Oct 2011 | Comments Off | ]

We remind you that comments on the Exposure Draft ‘Improvements to IFRSs’ are due on 21 October 2011.
The ED proposes changes to IFRS 1, IAS 1, IAS 16, IAS 32 and IAS 34.

IASB, IASB Projects: Agenda Consultation, IASB Projects: Effective date of IFRS 9, IFRS for SMEs, Languages: Albanian, Languages: Arabic, Languages: French, Languages: Georgian, Languages: Macedonian, Languages: Romanian, Languages: Spanish, Standards, Standards: IAS 1, Standards: IAS 19, Standards: IAS 27, Standards: IAS 28, Standards: IFRS 10, Translations »

[26 Sep 2011 | Comments Off | ]

The IFRS Foundation has announced the publication of translations of many recently issued pronouncements into various languages, including Albanian, Macedonian, French, Georgian, Romanian and Spanish. Updated Arabic translations are also available.

IASB, IASB Projects: Annual improvements, IASB Projects: IFRS 1 government loans, IASB meetings, IFRS Interpretations Committee, Standards: IAS 1, Standards: IAS 12, Standards: IAS 16, Standards: IAS 24, Standards: IAS 36, Standards: IAS 7, Standards: IFRS 1, Standards: IFRS 2, Standards: IFRS 8 »

[23 Sep 2011 | Comments Off | ]

The IASB’s regular monthly meeting was held on 19-22 September 2011 in London, some of which was a joint meeting with the FASB. We have posted Deloitte observer notes from the final sessions held on on Thursday, covering the following topics: annual im…

Standards: IAS 1, Standards: IAS 19, XBRL »

[22 Aug 2011 | Comments Off | ]

The IFRS Foundation has published an eXtensible Business Reporting Language (XBRL) IFRS Taxonomy 2011 interim release incorporating the requirements of ‘Presentation of Items of Other Comprehensive Income’ (Amendments to IAS 1) and IAS 19 ‘Employee Ben…

Countries: Europe, ESMA, Interpretations: IFRIC 17, Regulation and enforcement, Standards: IAS 1, Standards: IAS 39, Standards: IAS 40, Standards: IFRS 5, Standards: IFRS 7, Standards: IFRS 8 »

[16 Aug 2011 | Comments Off | ]

The European Securities and Markets Authority (ESMA) has published its eleventh batch of extracts from its confidential database of enforcement decisions taken by EU national enforcers of financial information.