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Articles in the IASB Projects: Annual improvements Category

FASB, IASB, IASB Projects: Annual improvements, IASB Projects: Effective date of IFRS 9, IASB Projects: Leases, IASB Projects: Offsetting, IASB meetings, Standards: IAS 16, Standards: IAS 24, Standards: IAS 7, Standards: IFRS 10, Standards: IFRS 8, Standards: IFRS 9 »

[15 Nov 2011 | Comments Off | ]

The IASB’s regular monthly meeting was held on 15-16 November 2011 in in London, 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 the following …

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: Annual improvements, IPSASB, Interpretations: IFRIC 12 »

[1 Nov 2011 | Comments Off | ]

The International Public Sector Accounting Standards Board (IPSASB) has released new standards on service concession arrangements and annual improvements. IPSAS 32 ‘Service Concession Arrangements: Grantor’ creates symmetry with IFRIC 12 on relevant a…

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…

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: 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…

Comment letters, IASB Projects: Annual improvements »

[5 Sep 2011 | Comments Off | ]

Deloitte’s IFRS Global Office has submitted a letter of comment on IASB Exposure Draft ED/2011/2 ‘Improvements to IFRSs’. We are generally in agreement with the intentions of the proposed amendments, but are concerned that some amendments may have uni…