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Articles in the Standards: IAS 28 Category

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…

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…

Countries: Australia, Exposure drafts, IASB, IASB Projects: Consolidation, IASB Projects: Investment entities, Standards: IAS 28, Standards: IFRS 10, Standards: IFRS 12 »

[5 Oct 2011 | Comments Off | ]

The Chairman of the Australian Accounting Standards Board (AASB), Kevin Stevenson,
has addressed the public in a media release expressing a number of concerns about the proposals in the
IASB’s Exposure Draft ‘Investment Entities’.

EFRAG, IASB, Standards: IAS 28, Standards: IFRS 9 »

[29 Sep 2011 | Comments Off | ]

The European Financial Reporting Advisory Group (EFRAG) has issued its draft comment letter on IASB’s ED ‘Investment Entities’.

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.

Exposure drafts, IASB Projects: Investment entities, IFRS in Focus, Publications, Standards: IAS 28, Standards: IFRS 10, Standards: IFRS 12 »

[6 Sep 2011 | Comments Off | ]

The IFRS in Focus newsletter provides an overview of the IASB’s Exposure Draft ED/2011/4 ‘Investment Entities’, which proposes to define ‘investment entities’ as a separate type of entity that would be exempt from the consolidation accounting requireme…

Exposure drafts, IASB, IASB Projects: Consolidation, IASB Projects: Investment entities, Standards: IAS 28, Standards: IFRS 10, Standards: IFRS 12 »

[25 Aug 2011 | Comments Off | ]

The International Accounting Standards Board (IASB) has published Exposure Draft ED/2011/4 ‘Investment Entities’, proposing to define ‘investment entities’ as a separate type of entity that would be exempt from the consolidation accounting requirements…

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…