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Articles in the IASB Projects: Effective date of IFRS 9 Category

FASB, IASB, IASB Projects: Effective date of IFRS 9, IASB Projects: Hedge accounting, IASB Projects: Insurance contracts, IASB Projects: Leases, IASB meetings, Standards: IFRS 9 »

[16 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 the insurance contracts session held on the first day of the meeting, and most of the…

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, 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.

EFRAG, IASB Projects: Effective date of IFRS 9, IASB Projects: Financial instruments, Standards: IFRS 9 »

[9 Sep 2011 | Comments Off | ]

The European Financial Reporting Advisory Group (EFRAG) has issued its draft comment letter on the IASB Exposure Draft, Mandatory Effective Date of IFRS 9. In this draft letter, EFRAG agrees that there should be a delay in the effective date of IFRS 9 …

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: 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 …

IASB Projects: Effective date of IFRS 9, IASB Projects: Financial instruments, Standards: IFRS 9 »

[4 Aug 2011 | Comments Off | ]

Today, the International Accounting Standards Board (IASB) published an exposure draft proposing to push back the mandatory effective date of IFRS 9 Financial Instruments from 1 January 2013 to 1 January 2015.

IASB, IASB Projects: Effective date of IFRS 9, IASB Projects: Financial instruments, IASB Projects: Hedge accounting, IASB Projects: Offsetting, IASB Projects: Revenue, IASB meetings, Standards: IFRS 9 »

[1 Aug 2011 | Comments Off | ]

The IASB held a special meeting on 28 July 2011 in London. We have posted Deloitte
observer notes from the meeting where the following topics were discussed: revenue recognition, hedge accounting, effective date of IFRS 9 and
offsetting.

IASB, IASB Projects: Effective date of IFRS 9, IASB meetings, Standards: IFRS 9 »

[28 Jul 2011 | Comments Off | ]

The IASB has again updated the agenda for its special meeting being held in London on 28 July 2011. A session has been added to discuss sweep issues related to the exposure draft of the proposed change in the effective date of IFRS 9 ‘Financial Instrum…