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Articles in the IASB Projects: Impairment Category

ASBJ, Convergence, Countries: Japan, FASB, IASB, IASB Projects: Agenda Consultation, IASB Projects: Financial instruments, IASB Projects: Impairment, IASB Projects: Investment entities, IASB Projects: Leases, IASB Projects: Revenue, IASB meetings »

[4 Nov 2011 | Comments Off | ]

Representatives of the International Accounting Standards Board (IASB) and the Accounting Standards Board of Japan (ASBJ)
held their fourteenth biannual meeting in London on 31 October and 1 November 2011 to discuss current accounting developments.

IASB, IASB Agenda, IASB Projects: Agenda Consultation, IASB Projects: Annual improvements, IASB Projects: Effective date of IFRS 9, IASB Projects: Financial instruments, IASB Projects: Hedge accounting, IASB Projects: IFRS 1 government loans, IASB Projects: Impairment, IASB Projects: Insurance, IASB Projects: Investment entities, IASB Projects: Leases, IASB Projects: Revenue, Standards: IFRS 3, Standards: IFRS 8 »

[4 Nov 2011 | Comments Off | ]

The IASB has released an updated work plan, dated 31 October 2011, outlining revised ‘current best estimates’ for its various projects. The timing for a number of projects has been deferred slightly, and the timing of post-implementation reviews on IF…

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 …

FASB, IASB, IASB Projects: Financial instruments, IASB Projects: Impairment, IASB Projects: Insurance, IASB Projects: Leases, IASB meetings »

[23 Oct 2011 | Comments Off | ]

The IASB’s regular monthly meeting was held on 19-20 October 2011 in Norwalk, CT, USA, part of it a joint meeting with the FASB. We have posted additional Deloitte observer notes from the meeting, covering the following topics: leases, financial instru…

Countries: United Kingdom, IASB Projects: Financial instruments, IASB Projects: Impairment, Standards: IFRS 7, Standards: IFRS 9, UK ASB »

[10 Oct 2011 | Comments Off | ]

The Financial Services Authority (FSA) recently published a Guidance Paper ‘Forbearance and Impairment Provisions – Mortgages’. The UK Accounting Standards Board (ASB) of the Financial Reporting Council (FRC) has noted that it welcomes the release of t…

Convergence, Countries: Europe, Countries: Greece, Countries: United States, ESMA, Global financial crisis, Hoogervorst, IAS Plus Interviews, IASB, IASB Projects: Financial instruments, IASB Projects: Financial statement presentation, IASB Projects: Impairment, IASB Projects: Insurance, IASB Projects: Leases, IASB Projects: Revenue, Integrated reporting, Monitoring Board, Regulation and enforcement, SEC, Standards: IAS 19, Standards: IAS 39, Standards: IFRS 9, Tweedie, UK ASB, XBRL »

[26 Sep 2011 | Comments Off | ]

Peter Elwin is an influential and respected analyst. This year he was voted #1 rated analyst in the Extel European Equity Research Awards. As Head of European Pensions, Valuations and Accounting research at JP Morgan Cazenove he provides advice to inst…

FASB, IASB, IASB Projects: Financial instruments, IASB Projects: Hedge accounting, IASB Projects: Impairment, IASB meetings »

[22 Sep 2011 | Comments Off | ]

The IASB’s regular monthly meeting is being held on 19-22 September 2011 in London, some of which is a joint meeting with the FASB. We have posted Deloitte observer notes from some of the sessions held on on the first three days of the meeting, coveri…

IASB, IASB Projects: Financial instruments, IASB Projects: Impairment, Work Plan »

[15 Sep 2011 | Comments Off | ]

The latest IASB work plan timetable, as of 14 September, has been released and shows revised ‘current best estimates’ for its progress. The IASB has updated the expected timetable for Financial Instruments: Impairment to be for the fourth quarter of 20…

IASB Projects: Derecognition, IASB Projects: Effective date of IFRS 9, IASB Projects: Effective dates, IASB Projects: Financial instruments, IASB Projects: Hedge accounting, IASB Projects: Impairment, Publications, Standards: IAS 39, Standards: IFRS 9 »

[12 Aug 2011 | Comments Off | ]

Deloitte’s UK Financial Services Industry group has issued an IFRS 9 ‘Financial Instruments’ Status Update paper.
The paper summarises where the International Accounting Standards Board (IASB) is in its project to replace
IAS 39 ‘Financial Instrume…

IASB Projects: Financial instruments, IASB Projects: Impairment, Publications, Standards: IAS 39, Standards: IFRS 9 »

[4 Aug 2011 | Comments Off | ]

Deloitte’s Global Financial Service Industry (GFSI) group has published ‘IFRS 9 Impairment Survey 2011′, an inaugural global banking survey based on the views of 56 major banking groups on the topic of loan impairment.