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	<title>IFRS LIST.com &#187; IFRS</title>
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	<link>http://www.ifrslist.com</link>
	<description>The Community about IAS/IFRS, International Accounting</description>
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		<title>IFRS Implementation-cum-Global Qualification on 3rd July 2011 in New Delhi</title>
		<link>http://www.ifrslist.com/2011/06/21/ifrs-implementation-cum-global-qualification-on-3rd-july-2011-in-new-delhi/</link>
		<comments>http://www.ifrslist.com/2011/06/21/ifrs-implementation-cum-global-qualification-on-3rd-july-2011-in-new-delhi/#comments</comments>
		<pubDate>Tue, 21 Jun 2011 09:23:03 +0000</pubDate>
		<dc:creator>rajeshb</dc:creator>
				<category><![CDATA[TRAINING]]></category>
		<category><![CDATA[GAAP]]></category>
		<category><![CDATA[IAS]]></category>
		<category><![CDATA[IAS 1]]></category>
		<category><![CDATA[IAS 16]]></category>
		<category><![CDATA[IAS 2]]></category>
		<category><![CDATA[IAS 21]]></category>
		<category><![CDATA[IAS 32]]></category>
		<category><![CDATA[IAS 38]]></category>
		<category><![CDATA[IAS 39]]></category>
		<category><![CDATA[IASB]]></category>
		<category><![CDATA[IFRS]]></category>
		<category><![CDATA[IFRS 3]]></category>
		<category><![CDATA[IFRS 7]]></category>
		<category><![CDATA[IFRS COURSES]]></category>

		<guid isPermaLink="false">http://www.ifrslist.com/?p=2918</guid>
		<description><![CDATA[For finance and accounts professionals looking for an effective training on IFRS with special focus to India implementation.


Related posts:<ol><li><a href='http://www.ifrslist.com/2008/12/15/fwd-ifrs-list-training-centre-for-ifrs-course-of-accai/' rel='bookmark' title='Permanent Link: Training centre for IFRS course of ACCAI?'>Training centre for IFRS course of ACCAI?</a></li>
<li><a href='http://www.ifrslist.com/2008/12/15/what-is-this-acca/' rel='bookmark' title='Permanent Link: What is this ACCA?'>What is this ACCA?</a></li>
<li><a href='http://www.ifrslist.com/2008/08/27/implementation-of-ifrs-in-india/' rel='bookmark' title='Permanent Link: Implementation of IFRS in India'>Implementation of IFRS in India</a></li>
</ol>]]></description>
		<wfw:commentRss>http://www.ifrslist.com/2011/06/21/ifrs-implementation-cum-global-qualification-on-3rd-july-2011-in-new-delhi/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>CCH Customized Training Course on IFRS by Deloitte</title>
		<link>http://www.ifrslist.com/2010/05/26/cch-customized-training-course-on-ifrs-by-deloitte/</link>
		<comments>http://www.ifrslist.com/2010/05/26/cch-customized-training-course-on-ifrs-by-deloitte/#comments</comments>
		<pubDate>Wed, 26 May 2010 08:59:09 +0000</pubDate>
		<dc:creator>Vikas.Kohli</dc:creator>
				<category><![CDATA[EVENTS]]></category>
		<category><![CDATA[TRAINING]]></category>
		<category><![CDATA[Customized Training]]></category>
		<category><![CDATA[GAPP]]></category>
		<category><![CDATA[IFRS]]></category>

		<guid isPermaLink="false">http://www.ifrslist.com/2010/05/cch-customized-training-course-on-ifrs-by-deloitte/</guid>
		<description><![CDATA[CCH (a Wolters Kluwer business) is a leading information service provider in the areas of Tax, Accounting &#38; Legal globally. The brand represents every “Professionals first choice”. We are continuously engaged in the effort of meeting our customers&#8217; information requirements through media that best suits them. In line with this global vision, we at CCH India believe in partnering with our customers to provide enrichment on critical issues and understanding on IFRS from Deloitte, as our knowledge partners.
Deloitte and IFRS
Deloitte brings an in-depth experience and capabilities for providing IFRS services. ...


Related posts:<ol><li><a href='http://www.ifrslist.com/2009/09/28/ifrs-training-in-pune/' rel='bookmark' title='Permanent Link: IFRS training in Pune'>IFRS training in Pune</a></li>
<li><a href='http://www.ifrslist.com/2008/08/27/fwd-ifrs-list-first-round-interview-at-deloitte/' rel='bookmark' title='Permanent Link: First round interview at Deloitte'>First round interview at Deloitte</a></li>
<li><a href='http://www.ifrslist.com/2010/09/06/ifrs-application-for-insurers-training-courses-receive-a-special-10-discount-as-an-ifrslist-subscriber/' rel='bookmark' title='Permanent Link: IFRS Application for Insurers Training Courses. Receive a special 10% discount as an IFRSList Subscriber!'>IFRS Application for Insurers Training Courses. Receive a special 10% discount as an IFRSList Subscriber!</a></li>
</ol>]]></description>
		<wfw:commentRss>http://www.ifrslist.com/2010/05/26/cch-customized-training-course-on-ifrs-by-deloitte/feed/</wfw:commentRss>
		<slash:comments>4</slash:comments>
		</item>
		<item>
		<title>Exchange difference on advance received for issue of shares</title>
		<link>http://www.ifrslist.com/2010/03/10/exchange-difference-on-advance-received-for-issue-of-shares/</link>
		<comments>http://www.ifrslist.com/2010/03/10/exchange-difference-on-advance-received-for-issue-of-shares/#comments</comments>
		<pubDate>Wed, 10 Mar 2010 07:58:23 +0000</pubDate>
		<dc:creator>arazzak</dc:creator>
				<category><![CDATA[Uncategorized]]></category>
		<category><![CDATA[IFRS]]></category>

		<guid isPermaLink="false">http://www.ifrslist.com/2010/03/exchange-difference-on-advance-received-for-issue-of-shares/</guid>
		<description><![CDATA[A company has received advance for issue of its own shares in foreign currency. On translation in the functional currency the Company had exchange gain.
What should be treatment of this exchange gain? should this be:
1. Credited to profit and loss account;
2. Credited directly to retained earnings; or
3. Showned as liability to the person providing the advance.


Related posts:Restatement of Advance for share capital
Difference of exchange
exchange Inventory



Related posts:<ol><li><a href='http://www.ifrslist.com/2009/08/16/1393/' rel='bookmark' title='Permanent Link: Restatement of Advance for share capital'>Restatement of Advance for share capital</a></li>
<li><a href='http://www.ifrslist.com/2008/08/28/difference-of-exchange/' rel='bookmark' title='Permanent Link: Difference of exchange'>Difference of exchange</a></li>
<li><a href='http://www.ifrslist.com/2010/11/02/exchange-inventory/' rel='bookmark' title='Permanent Link: exchange Inventory'>exchange Inventory</a></li>
</ol>]]></description>
		<wfw:commentRss>http://www.ifrslist.com/2010/03/10/exchange-difference-on-advance-received-for-issue-of-shares/feed/</wfw:commentRss>
		<slash:comments>3</slash:comments>
		</item>
		<item>
		<title>Infoline&#8217;s IFRS events in October 2009 (Central London) &#8211; SAVE up to £600 (Register by the 25th Sept 2009)</title>
		<link>http://www.ifrslist.com/2009/08/27/infolines-ifrs-events-in-october-2009-central-london-save-up-to-600-register-by-the-25th-sept-2009/</link>
		<comments>http://www.ifrslist.com/2009/08/27/infolines-ifrs-events-in-october-2009-central-london-save-up-to-600-register-by-the-25th-sept-2009/#comments</comments>
		<pubDate>Thu, 27 Aug 2009 20:19:31 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[EVENTS]]></category>
		<category><![CDATA[IFRS]]></category>
		<category><![CDATA[LONDON]]></category>

		<guid isPermaLink="false">http://www.ifrslist.com/?p=1402</guid>
		<description><![CDATA[Dear members
IFRS List is proud to be supporting Infoline’s IFRS events in October 2009.  
As a special offer to IFRSLIST members, here is an exclusive 10% discount. 
Quote KM6308ILEM to secure the special deal.
IFRS Application for General Insurers
Including Case Studies &#038; Worked Examples &#8211; http://www.infoline.org.uk/workshops/ifrs-application-for-general-insurers/379/
28 &#038; 29 October 2009 • Central London
View Latest Agenda &#8211; http://www.infoline.org.uk/downloads/379/KM6309AX.pdf
IFRS Application for Life Insurers
Including Case Studies &#038; Worked Examples &#8211; http://www.infoline.org.uk/workshops/ifrs-application-for-life-insurers/378/
14 &#038; 15 October 2009 • Central London
View Latest Agenda &#8211; http://www.infoline.org.uk/downloads/378/KM6308AX.pdf
SAVE up to £600. Register by FRIDAY 25th September 2009 
Attend this ...


Related posts:<ol><li><a href='http://www.ifrslist.com/2010/02/08/london-ifrs-training-courses-%e2%80%93-special-10-discount-for-ifrs-list/' rel='bookmark' title='Permanent Link: London &#8211; IFRS Training courses – SPECIAL 10% Discount for IFRS List'>London &#8211; IFRS Training courses – SPECIAL 10% Discount for IFRS List</a></li>
<li><a href='http://www.ifrslist.com/2009/10/21/infoline%e2%80%99s-ifrs-events-in-december-2009-zurich-save-up-to-e-1500-register-by-the-13th-nov-2009/' rel='bookmark' title='Permanent Link: Infoline’s IFRS events in December 2009 (Zurich) &#8211; SAVE up to €. 1.500 (Register by the 13th Nov 2009)'>Infoline’s IFRS events in December 2009 (Zurich) &#8211; SAVE up to €. 1.500 (Register by the 13th Nov 2009)</a></li>
<li><a href='http://www.ifrslist.com/events/2011/05/24/london-ifrs-application-for-life-insurers-as-ifrslist-you-can-save-10/' rel='bookmark' title='Permanent Link: London – IFRS Application for  Life Insurers – As IFRSList you can save 10%'>London – IFRS Application for  Life Insurers – As IFRSList you can save 10%</a></li>
</ol>]]></description>
		<wfw:commentRss>http://www.ifrslist.com/2009/08/27/infolines-ifrs-events-in-october-2009-central-london-save-up-to-600-register-by-the-25th-sept-2009/feed/</wfw:commentRss>
		<slash:comments>1</slash:comments>
		</item>
		<item>
		<title>IFRS Seminar in Mumbai</title>
		<link>http://www.ifrslist.com/2009/07/14/ifrs-seminar-in-mumbai/</link>
		<comments>http://www.ifrslist.com/2009/07/14/ifrs-seminar-in-mumbai/#comments</comments>
		<pubDate>Tue, 14 Jul 2009 10:15:11 +0000</pubDate>
		<dc:creator>helixservices</dc:creator>
				<category><![CDATA[AUDIT]]></category>
		<category><![CDATA[EVENTS]]></category>
		<category><![CDATA[FINANCIAL INSTRUMENTS]]></category>
		<category><![CDATA[IFRS]]></category>
		<category><![CDATA[IFRS BLOG]]></category>
		<category><![CDATA[IFRS FOR SME]]></category>
		<category><![CDATA[IFRSLIST.COM]]></category>
		<category><![CDATA[LOCAL GAAP vs IFRS]]></category>
		<category><![CDATA[IFRS IN INDIA]]></category>
		<category><![CDATA[IFRS in Mumbai]]></category>
		<category><![CDATA[IGAAP]]></category>
		<category><![CDATA[seminar]]></category>
		<category><![CDATA[TRAINING]]></category>
		<category><![CDATA[workshops]]></category>

		<guid isPermaLink="false">http://www.ifrslist.com/?p=1376</guid>
		<description><![CDATA[
Helix Business Solutions
Energizing your organization….
 
ICAI has announced that all financial institutions have to report their financials in the IFRS format by 2011.  Are you prepared for it?
 
Helix Business Solutions is keeping a seminar on IFRS on 24th July 2009. It is a 2-day seminar in one of the best hotels in Mumbai with state-of-art facilities. The session will introduce you to the concepts of IFRS and how it impacts India Inc. Each accounting standard and its impact will be covered in detailed.
 
Date: Friday, 24th July 2009 and Saturday,25th July 2009
Time:10:00 ...


Related posts:<ol><li><a href='http://www.ifrslist.com/2009/05/18/iasc-foundation-ifrs-conference-milan-%e2%80%93-register-by-22nd-may-save-up-to-300-euros/' rel='bookmark' title='Permanent Link: IASC Foundation IFRS Conference: Milan – Register by 22nd May &#038; SAVE up to 300 Euros!'>IASC Foundation IFRS Conference: Milan – Register by 22nd May &#038; SAVE up to 300 Euros!</a></li>
<li><a href='http://www.ifrslist.com/2010/05/26/cch-customized-training-course-on-ifrs-by-deloitte/' rel='bookmark' title='Permanent Link: CCH Customized Training Course on IFRS by Deloitte'>CCH Customized Training Course on IFRS by Deloitte</a></li>
<li><a href='http://www.ifrslist.com/2009/05/26/iasc-foundation-ifrs-conference-seoul-%e2%80%93-final-programme-now-available/' rel='bookmark' title='Permanent Link: IASC Foundation IFRS Conference Seoul – Final Programme now available!'>IASC Foundation IFRS Conference Seoul – Final Programme now available!</a></li>
</ol>]]></description>
		<wfw:commentRss>http://www.ifrslist.com/2009/07/14/ifrs-seminar-in-mumbai/feed/</wfw:commentRss>
		<slash:comments>2</slash:comments>
		</item>
		<item>
		<title>Purchase shareholding in joint venture from a joint venture</title>
		<link>http://www.ifrslist.com/2009/07/13/purchase-shareholding-in-joint-venture-from-a-joint-venture/</link>
		<comments>http://www.ifrslist.com/2009/07/13/purchase-shareholding-in-joint-venture-from-a-joint-venture/#comments</comments>
		<pubDate>Mon, 13 Jul 2009 06:31:45 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[OTHER IFRS]]></category>
		<category><![CDATA[ACCOUNTING]]></category>
		<category><![CDATA[IAS 31]]></category>
		<category><![CDATA[IFRS]]></category>
		<category><![CDATA[INTEREST IN JOINT VENTURE]]></category>
		<category><![CDATA[JOINT VENTURE]]></category>

		<guid isPermaLink="false">http://www.ifrslist.com/?p=1373</guid>
		<description><![CDATA[Hi all
My company has a 50% shareholding in a joint venture company, A.  A has a wholly owned subsidiary (B) and is going to transfer its interest in this subsidiary to its shareholders (i.e. 50% to my company and 50% to the other joint venturer).  
How shall my company account for such purchase of 50% shareholding in B?  Shall I use purchase accounting (i.e. to fair value the net assets of B)?
Thanks 


Related posts:Joint Venture Accounting
Loss / profit from joint venture / subsidiary
Gain on Bargain Purchase (IFRS ...


Related posts:<ol><li><a href='http://www.ifrslist.com/2009/03/11/joint-venture-accounting/' rel='bookmark' title='Permanent Link: Joint Venture Accounting'>Joint Venture Accounting</a></li>
<li><a href='http://www.ifrslist.com/2009/02/14/loss-profit-from-joint-venture-subsidiary/' rel='bookmark' title='Permanent Link: Loss / profit from joint venture / subsidiary'>Loss / profit from joint venture / subsidiary</a></li>
<li><a href='http://www.ifrslist.com/2010/05/13/gain-on-bargain-purchase-ifrs-3/' rel='bookmark' title='Permanent Link: Gain on Bargain Purchase (IFRS 3)'>Gain on Bargain Purchase (IFRS 3)</a></li>
</ol>]]></description>
		<wfw:commentRss>http://www.ifrslist.com/2009/07/13/purchase-shareholding-in-joint-venture-from-a-joint-venture/feed/</wfw:commentRss>
		<slash:comments>3</slash:comments>
		</item>
		<item>
		<title>Live web presentation introducing the exposure draft on Fair Value Measurement &#8211; 30 June 2009</title>
		<link>http://www.ifrslist.com/2009/06/20/live-web-presentation-introducing-the-exposure-draft-on-fair-value-measurement-30-june-2009/</link>
		<comments>http://www.ifrslist.com/2009/06/20/live-web-presentation-introducing-the-exposure-draft-on-fair-value-measurement-30-june-2009/#comments</comments>
		<pubDate>Sat, 20 Jun 2009 10:50:29 +0000</pubDate>
		<dc:creator>asadlarik3</dc:creator>
				<category><![CDATA[EVENTS]]></category>
		<category><![CDATA[FAIR VALUE]]></category>
		<category><![CDATA[IFRS]]></category>

		<guid isPermaLink="false">http://www.ifrslist.com/?p=1359</guid>
		<description><![CDATA[In May 2009 the IASB published an exposure draft on Fair Value Measurement.
Stephen Cooper, Member of the Board, Hilary Eastman, Project Manager and Henri Venter, Assistant Project Manager, will be introducing the exposure draft in a live web presentation on 30 June 2009 followed by a question and answer session. The exposure draft is open for comment until 28 September 2009.
The web presentation and the question and answer sessions will be recorded and made available on the project website soon after the presentation.
Register to participate
Each presentation, including the question and answer session, is expected to ...


Related posts:<ol><li><a href='http://www.ifrslist.com/2009/05/22/live-web-presentation-introducing-the-exposure-draft-on-derecognition-27-may-2009/' rel='bookmark' title='Permanent Link: Live web presentation introducing the exposure draft on Derecognition ? 27 May 2009'>Live web presentation introducing the exposure draft on Derecognition ? 27 May 2009</a></li>
<li><a href='http://www.ifrslist.com/2009/10/21/infoline%e2%80%99s-ifrs-events-in-december-2009-zurich-save-up-to-e-1500-register-by-the-13th-nov-2009/' rel='bookmark' title='Permanent Link: Infoline’s IFRS events in December 2009 (Zurich) &#8211; SAVE up to €. 1.500 (Register by the 13th Nov 2009)'>Infoline’s IFRS events in December 2009 (Zurich) &#8211; SAVE up to €. 1.500 (Register by the 13th Nov 2009)</a></li>
<li><a href='http://www.ifrslist.com/2009/05/21/iaseminars-courses-save-10-on-total-order-as-ifrslistcom-member-within-june-30-2009/' rel='bookmark' title='Permanent Link: IASeminars courses &#8211; Save 10% on total order as IFRSLIST.com member within June 30, 2009.'>IASeminars courses &#8211; Save 10% on total order as IFRSLIST.com member within June 30, 2009.</a></li>
</ol>]]></description>
		<wfw:commentRss>http://www.ifrslist.com/2009/06/20/live-web-presentation-introducing-the-exposure-draft-on-fair-value-measurement-30-june-2009/feed/</wfw:commentRss>
		<slash:comments>1</slash:comments>
		</item>
		<item>
		<title>IASeminars courses &#8211; Save 10% on total order as IFRSLIST.com member within June 30, 2009.</title>
		<link>http://www.ifrslist.com/2009/05/21/iaseminars-courses-save-10-on-total-order-as-ifrslistcom-member-within-june-30-2009/</link>
		<comments>http://www.ifrslist.com/2009/05/21/iaseminars-courses-save-10-on-total-order-as-ifrslistcom-member-within-june-30-2009/#comments</comments>
		<pubDate>Thu, 21 May 2009 16:14:34 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[EVENTS]]></category>
		<category><![CDATA[IFRS]]></category>

		<guid isPermaLink="false">http://www.ifrslist.com/?p=1312</guid>
		<description><![CDATA[Dear members
Please find attached a selection of IASeminars IFRS courses scheduled by May, June, July and August.
Remember: As IFRSLIST.com member you save 10% on total order for any public seminars booked through IASeminars website (within June 30th 2009). In order to benefit from this offer, please remember to use the IFRSList promotional code (&#8220;LIST10&#8220;) when prompted to do so whilst placing an order IASeminars website. Discover in detail the benefit and IASeminars worldwide courses. Click here - http://www.iaseminars.com/en/ifrslist.html?utm_source=ifrslist0509&#038;utm_medium=email&#038;utm_campaign=ifrslistmay 
·        Visit IASeminars website and ...


Related posts:<ol><li><a href='http://www.ifrslist.com/2010/10/19/40-of-discount-on-6-iaseminars-ifrscourses-for-ifrslist-members/' rel='bookmark' title='Permanent Link: 40% of Discount on 6 IASeminars courses&#8230;for IFRSList members'>40% of Discount on 6 IASeminars courses&#8230;for IFRSList members</a></li>
<li><a href='http://www.ifrslist.com/2010/01/07/save-15-on-iaseminars-courses-as-ifrs-list-member/' rel='bookmark' title='Permanent Link: Save 15% on IASeminars courses as IFRS List member'>Save 15% on IASeminars courses as IFRS List member</a></li>
<li><a href='http://www.ifrslist.com/2010/04/18/iaseminars-launches-comprehensive-suite-of-ifrs-e-learning-courses/' rel='bookmark' title='Permanent Link: IASeminars launches comprehensive suite of IFRS e-learning courses!'>IASeminars launches comprehensive suite of IFRS e-learning courses!</a></li>
</ol>]]></description>
		<wfw:commentRss>http://www.ifrslist.com/2009/05/21/iaseminars-courses-save-10-on-total-order-as-ifrslistcom-member-within-june-30-2009/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>IASC Foundation IFRS Conference: Milan – Register by 22nd May &amp; SAVE up to 300 Euros!</title>
		<link>http://www.ifrslist.com/2009/05/18/iasc-foundation-ifrs-conference-milan-%e2%80%93-register-by-22nd-may-save-up-to-300-euros/</link>
		<comments>http://www.ifrslist.com/2009/05/18/iasc-foundation-ifrs-conference-milan-%e2%80%93-register-by-22nd-may-save-up-to-300-euros/#comments</comments>
		<pubDate>Mon, 18 May 2009 12:40:59 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[EVENTS]]></category>
		<category><![CDATA[IASC]]></category>
		<category><![CDATA[IFRS]]></category>
		<category><![CDATA[MILAN]]></category>

		<guid isPermaLink="false">http://www.ifrslist.com/?p=1305</guid>
		<description><![CDATA[Dear members
This is just to inform you about an interesting IASC Foundation IFRS Conference in Milan (Italy) next June.
A special offer in case you register by 22nd May 2009.
Kind Regards
Simone Salvi
&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8211;
VIP Code: KM2186IFRS
IASC Foundation IFRS Conference
Wednesday 24th June 2009 and Thursday 25th June 2009
Milan Marriott hotel (Italy)
Download program: http://www.iascfconference.org/IFRSList_com_Email_Milan_Brochure
Visit the website: http://www.iascfconference.org/IFRSList_com_Email_Milan_Homepage
Register by 22nd May &#038; SAVE up to 300 Euros.
&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8211;
Dear Members
You might remember the priority notification about the IASC Foundation IFRS Conference in Milan that I sent you a few weeks ago.       
The ...


Related posts:<ol><li><a href='http://www.ifrslist.com/2010/03/24/iasc-foundation-ifrs-conference-london-%e2%80%93-register-by-16th-april-save-up-to-400-euros/' rel='bookmark' title='Permanent Link: IASC Foundation IFRS Conference: London – Register by 16th April &#038; SAVE up to 400 Euros!'>IASC Foundation IFRS Conference: London – Register by 16th April &#038; SAVE up to 400 Euros!</a></li>
<li><a href='http://www.ifrslist.com/2009/05/26/iasc-foundation-ifrs-conference-seoul-%e2%80%93-final-programme-now-available/' rel='bookmark' title='Permanent Link: IASC Foundation IFRS Conference Seoul – Final Programme now available!'>IASC Foundation IFRS Conference Seoul – Final Programme now available!</a></li>
<li><a href='http://www.ifrslist.com/2010/05/16/iasc-foundation-ifrs-conference-asia-%e2%80%93-final-programme-now-available/' rel='bookmark' title='Permanent Link: IASC Foundation IFRS Conference Asia – Final Programme now available!'>IASC Foundation IFRS Conference Asia – Final Programme now available!</a></li>
</ol>]]></description>
		<wfw:commentRss>http://www.ifrslist.com/2009/05/18/iasc-foundation-ifrs-conference-milan-%e2%80%93-register-by-22nd-may-save-up-to-300-euros/feed/</wfw:commentRss>
		<slash:comments>1</slash:comments>
		</item>
		<item>
		<title>Consolidation &#8211; IFRS</title>
		<link>http://www.ifrslist.com/2009/05/15/consolidation-ifrs/</link>
		<comments>http://www.ifrslist.com/2009/05/15/consolidation-ifrs/#comments</comments>
		<pubDate>Fri, 15 May 2009 12:26:03 +0000</pubDate>
		<dc:creator>chirag_d</dc:creator>
				<category><![CDATA[Uncategorized]]></category>
		<category><![CDATA[BUSINESS COMBINATION]]></category>
		<category><![CDATA[CONSOLIDATION]]></category>
		<category><![CDATA[IFRS]]></category>
		<category><![CDATA[IFRS 3]]></category>
		<category><![CDATA[NEGATIVE GOODWILL]]></category>

		<guid isPermaLink="false">http://www.ifrslist.com/?p=1295</guid>
		<description><![CDATA[Dear All,
Please let me know the treatment of Existing negative goodwill incase of first time adoption of IFRS
Regards
Chirag


Related posts:Consolidation &#8211; Goodwill related questions
Entries &#8211; Consolidation of financial statements
Is offsetting of positive goodwill against negative goodwill allowed in consolidation?



Related posts:<ol><li><a href='http://www.ifrslist.com/2009/05/14/consolidation-goodwill-related-questions/' rel='bookmark' title='Permanent Link: Consolidation &#8211; Goodwill related questions'>Consolidation &#8211; Goodwill related questions</a></li>
<li><a href='http://www.ifrslist.com/2009/04/11/entries-consolidation-of-financial-statements/' rel='bookmark' title='Permanent Link: Entries &#8211; Consolidation of financial statements'>Entries &#8211; Consolidation of financial statements</a></li>
<li><a href='http://www.ifrslist.com/2010/06/08/is-offsetting-of-positive-goodwill-against-negative-goodwill-allowed-in-consolidation/' rel='bookmark' title='Permanent Link: Is offsetting of positive goodwill against negative goodwill allowed in consolidation?'>Is offsetting of positive goodwill against negative goodwill allowed in consolidation?</a></li>
</ol>]]></description>
		<wfw:commentRss>http://www.ifrslist.com/2009/05/15/consolidation-ifrs/feed/</wfw:commentRss>
		<slash:comments>3</slash:comments>
		</item>
		<item>
		<title>Financial Reporting Excellence Conference</title>
		<link>http://www.ifrslist.com/2009/03/10/financial-reporting-excellence-conference/</link>
		<comments>http://www.ifrslist.com/2009/03/10/financial-reporting-excellence-conference/#comments</comments>
		<pubDate>Tue, 10 Mar 2009 21:04:04 +0000</pubDate>
		<dc:creator>lovelyob</dc:creator>
				<category><![CDATA[EVENTS]]></category>
		<category><![CDATA[conference]]></category>
		<category><![CDATA[event]]></category>
		<category><![CDATA[Financial]]></category>
		<category><![CDATA[financial reporting]]></category>
		<category><![CDATA[IFRS]]></category>
		<category><![CDATA[marcus evans]]></category>
		<category><![CDATA[summit]]></category>

		<guid isPermaLink="false">http://www.ifrslist.com/?p=1204</guid>
		<description><![CDATA[




Building a Proactive IFRS Transition Plan- Utilizing the Latest Guidance to Drive Accurate and Timely Financial Reporting







Event Date: 18-19 May 2009
Location: The Charles Hotel, Harvard Square, Cambridge, MA, USA 






Effective corporate financial reporting remains one of the most crucial functions within a company.In today’s constantly changing global business environment with new regulations and a harsh macro economic environment, it is becoming more of a challenge to report corporate financial performance accurately and timely while constantly staying on-top of changes in regulations from the SEC and FASB.
 
This event will bring together ...


Related posts:<ol><li><a href='http://www.ifrslist.com/2009/01/26/ifrs-conference-less-than-four-weeks-away/' rel='bookmark' title='Permanent Link: IFRS Conference &#8211; Less than four weeks away'>IFRS Conference &#8211; Less than four weeks away</a></li>
<li><a href='http://www.ifrslist.com/events/2011/11/07/ifrs-group-accounting-conference-2011-6th-december-2011-london-2/' rel='bookmark' title='Permanent Link: IFRS Group Accounting Conference 2011 – 6th December 2011 – London'>IFRS Group Accounting Conference 2011 – 6th December 2011 – London</a></li>
<li><a href='http://www.ifrslist.com/events/2011/10/14/ifrs-group-accounting-conference-2011-6th-december-2011-london-3/' rel='bookmark' title='Permanent Link: IFRS Group Accounting Conference 2011 – 6th December 2011 – London'>IFRS Group Accounting Conference 2011 – 6th December 2011 – London</a></li>
</ol>]]></description>
		<wfw:commentRss>http://www.ifrslist.com/2009/03/10/financial-reporting-excellence-conference/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>New Thinking at the SEC..Will the roadmap survive?</title>
		<link>http://www.ifrslist.com/2009/02/13/new-thinking-at-the-secwill-the-roadmap-survive/</link>
		<comments>http://www.ifrslist.com/2009/02/13/new-thinking-at-the-secwill-the-roadmap-survive/#comments</comments>
		<pubDate>Fri, 13 Feb 2009 21:37:44 +0000</pubDate>
		<dc:creator>nealhannon</dc:creator>
				<category><![CDATA[Uncategorized]]></category>
		<category><![CDATA[IFRS]]></category>
		<category><![CDATA[SEC roadmap]]></category>

		<guid isPermaLink="false">http://www.ifrslist.com/?p=1147</guid>
		<description><![CDATA[The topic of IFRS roadmap will certainly be revisited under the new SEC leadership of Schapiro/Niemeier.  Will this slow adoption efforts?


No related posts.


No related posts.]]></description>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>IASPLUS Update. Closing Out 2008</title>
		<link>http://www.ifrslist.com/2009/02/02/iasplus-update-closing-out-2008/</link>
		<comments>http://www.ifrslist.com/2009/02/02/iasplus-update-closing-out-2008/#comments</comments>
		<pubDate>Mon, 02 Feb 2009 10:15:47 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[IFRS]]></category>
		<category><![CDATA[RESOURCES]]></category>

		<guid isPermaLink="false">http://www.ifrslist.com/?p=1125</guid>
		<description><![CDATA[I suggest you an useful newsletter published by Deloitte (iasplus.com) that provides a high level overview of new and revised Standards and Interpretations that are effective for December 2008 and later accounting periods.
Have a good joining.
Simone Salvi


Related posts:IAS PLUS Updates &#8211; IFRS Closing Out 2009
IFRS Closing 2011 Newsletter – By IASPlus
IAS PLUS Updates &#8211; IFRS Closing Out 2010



Related posts:<ol><li><a href='http://www.ifrslist.com/2010/01/05/ias-plus-updates-ifrs-closing-out-2009/' rel='bookmark' title='Permanent Link: IAS PLUS Updates &#8211; IFRS Closing Out 2009'>IAS PLUS Updates &#8211; IFRS Closing Out 2009</a></li>
<li><a href='http://www.ifrslist.com/docs/ifrs-closing-2011-newsletter-by-iasplus/' rel='bookmark' title='Permanent Link: IFRS Closing 2011 Newsletter – By IASPlus'>IFRS Closing 2011 Newsletter – By IASPlus</a></li>
<li><a href='http://www.ifrslist.com/2011/01/01/ias-plus-updates-ifrs-closing-out-2010/' rel='bookmark' title='Permanent Link: IAS PLUS Updates &#8211; IFRS Closing Out 2010'>IAS PLUS Updates &#8211; IFRS Closing Out 2010</a></li>
</ol>]]></description>
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		<slash:comments>1</slash:comments>
		</item>
		<item>
		<title>IFRS file (pdf) are now available in all EU languages</title>
		<link>http://www.ifrslist.com/2008/12/15/ifrs-file-pdf-are-now-available-in-all-eu-languages/</link>
		<comments>http://www.ifrslist.com/2008/12/15/ifrs-file-pdf-are-now-available-in-all-eu-languages/#comments</comments>
		<pubDate>Sun, 14 Dec 2008 23:41:00 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[IFRS]]></category>
		<category><![CDATA[CIA]]></category>
		<category><![CDATA[SHARE]]></category>

		<guid isPermaLink="false">http://www.ifrsforsme.com/share/2008/12/fwd-ifrs-list-message-from-the-moderator-ifrs-file-pdf-are-now-available-in-all-eu-languages/</guid>
		<description><![CDATA[Dear allThis is just to inform you that IFRS file (pdf) in all EU Languages is
now online.Find your resource pdf here &#124;
http://eur-lex.europa.eu/JOHtml.do?uri=OJ%3AL%3A2008%3A320%3ASOM%3AEN%3AHTMLHave a good joining.
Regards
Simone Salvi


Related posts:News about IAS/IFRS from EU &#8211; Link to IFRS file (in pdf)
IASPLUS Update. Closing Out 2008
Example of Financial Statement (Model IFRS financial statements for 2009)



Related posts:<ol><li><a href='http://www.ifrslist.com/2008/12/15/fwd-message-from-the-moderator-news-about-iasifrs-from-eu-link-to-ifrs-file-in-pdf/' rel='bookmark' title='Permanent Link: News about IAS/IFRS from EU &#8211; Link to IFRS file (in pdf)'>News about IAS/IFRS from EU &#8211; Link to IFRS file (in pdf)</a></li>
<li><a href='http://www.ifrslist.com/2009/02/02/iasplus-update-closing-out-2008/' rel='bookmark' title='Permanent Link: IASPLUS Update. Closing Out 2008'>IASPLUS Update. Closing Out 2008</a></li>
<li><a href='http://www.ifrslist.com/2009/10/27/example-of-financial-statement-model-ifrs-financial-statements-for-2009/' rel='bookmark' title='Permanent Link: Example of Financial Statement (Model IFRS financial statements for 2009)'>Example of Financial Statement (Model IFRS financial statements for 2009)</a></li>
</ol>]]></description>
		<wfw:commentRss>http://www.ifrslist.com/2008/12/15/ifrs-file-pdf-are-now-available-in-all-eu-languages/feed/</wfw:commentRss>
		<slash:comments>1</slash:comments>
		</item>
		<item>
		<title>Provision for commission to agents on outstanding premiums</title>
		<link>http://www.ifrslist.com/2008/12/15/fwd-ifrs-list-provision-for-commission-to-agents-on-outstanding-premiums/</link>
		<comments>http://www.ifrslist.com/2008/12/15/fwd-ifrs-list-provision-for-commission-to-agents-on-outstanding-premiums/#comments</comments>
		<pubDate>Sun, 14 Dec 2008 23:41:00 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[IFRS]]></category>
		<category><![CDATA[CIA]]></category>
		<category><![CDATA[DISCLOSURE]]></category>
		<category><![CDATA[EXPENSES]]></category>
		<category><![CDATA[IAS]]></category>
		<category><![CDATA[IAS 37]]></category>
		<category><![CDATA[PPE]]></category>
		<category><![CDATA[SEC]]></category>
		<category><![CDATA[SHARE]]></category>

		<guid isPermaLink="false">http://www.ifrsforsme.com/share/2008/12/fwd-ifrs-list-provision-for-commission-to-agents-on-outstanding-premiums/</guid>
		<description><![CDATA[To all,
Can any one clarify whether it is necessary for provision for
commission to agents to be made for the premiums not yet received, at
the end of every month.
jay


For any provision, I think you&#8217;d first need to look at IAS 37 paragraph 14.
Is there a present obligation as a result of a past event?
Is it probable that there will be an outflow of resources to settle
the obligation?
Can the amount be reasonably estimated?
Whether or not the premiums have been received is not relevant.
Craig


If you recognise an income in the Profit &#38; Loss ...


Related posts:<ol><li><a href='http://www.ifrslist.com/2008/08/28/re-ifrs-list-cutt-off-period/' rel='bookmark' title='Permanent Link: Cutt off period'>Cutt off period</a></li>
<li><a href='http://www.ifrslist.com/2008/12/15/termination-provisions/' rel='bookmark' title='Permanent Link: Termination provisions'>Termination provisions</a></li>
<li><a href='http://www.ifrslist.com/2010/10/03/bonus-provision-and-reversal/' rel='bookmark' title='Permanent Link: Bonus provision and reversal'>Bonus provision and reversal</a></li>
</ol>]]></description>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Termination provisions</title>
		<link>http://www.ifrslist.com/2008/12/15/termination-provisions/</link>
		<comments>http://www.ifrslist.com/2008/12/15/termination-provisions/#comments</comments>
		<pubDate>Sun, 14 Dec 2008 23:40:00 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[IFRS]]></category>
		<category><![CDATA[CIA]]></category>
		<category><![CDATA[DISCLOSURE]]></category>
		<category><![CDATA[EQUITY]]></category>
		<category><![CDATA[EXPENSES]]></category>
		<category><![CDATA[FAIR VALUE]]></category>
		<category><![CDATA[IAS]]></category>
		<category><![CDATA[IAS 1]]></category>
		<category><![CDATA[IAS 2]]></category>
		<category><![CDATA[PROJECT]]></category>
		<category><![CDATA[SHARE]]></category>

		<guid isPermaLink="false">http://www.ifrsforsme.com/share/2008/12/fwd-ifrs-list-termination-provisions/</guid>
		<description><![CDATA[Dear IFRS team,
We provide for early retirement or termination charges. Would it be
right in making the provision for the whole liability
(which could be for 5-10 years) that we know about in the year which
we make that commitment, or should this cost just hit the P&#38;L as and
when it occurs?
Many thanks for your help,
Sheetal


Hi Sheetal
Termination benefits are recognized only when the employer has
demonstrated its commitment to provide the benefits with a formal
detail plan for the dismissal of group of employees, when the employer
has contractually agreed to pay a termination benefit to ...


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<li><a href='http://www.ifrslist.com/2008/12/15/fwd-ifrs-list-provision-for-commission-to-agents-on-outstanding-premiums/' rel='bookmark' title='Permanent Link: Provision for commission to agents on outstanding premiums'>Provision for commission to agents on outstanding premiums</a></li>
</ol>]]></description>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>About normal capacity</title>
		<link>http://www.ifrslist.com/2008/12/15/fwd-ifrs-list-about-normal-capacity/</link>
		<comments>http://www.ifrslist.com/2008/12/15/fwd-ifrs-list-about-normal-capacity/#comments</comments>
		<pubDate>Sun, 14 Dec 2008 23:40:00 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[IFRS]]></category>
		<category><![CDATA[CIA]]></category>
		<category><![CDATA[DEPRECIATION]]></category>
		<category><![CDATA[IAS]]></category>
		<category><![CDATA[IAS 2]]></category>
		<category><![CDATA[IAS 36]]></category>
		<category><![CDATA[NRV]]></category>
		<category><![CDATA[OVERHEAD]]></category>
		<category><![CDATA[SHARE]]></category>
		<category><![CDATA[WRITE DOWN]]></category>

		<guid isPermaLink="false">http://www.ifrsforsme.com/share/2008/12/fwd-ifrs-list-about-normal-capacity/</guid>
		<description><![CDATA[Dear all
Can someone tell me how do you define normal capacity of IAS 2?
In IAS 2, it said that normal capacity is the production expected to
be achieved on average over a number of periods or seasons under
normal circumstances.
I am wondering how to caculate the normail capacity?
ex: one machine can produce 10 finish good in 8 hours, then, the
factory works 8 hours per days and five days per week, so the normal
capacity will be
10 *8*4=320 ?
or the enterprise estimate that they can sell 250 finish goods per
months in normal circumstances. so, ...


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<li><a href='http://www.ifrslist.com/2008/08/28/re-ifrs-list-software-capitalization/' rel='bookmark' title='Permanent Link: Software capitalization'>Software capitalization</a></li>
<li><a href='http://www.ifrslist.com/2008/08/28/fixed-vs-variable-wage-expense/' rel='bookmark' title='Permanent Link: Fixed vs Variable Wage Expense'>Fixed vs Variable Wage Expense</a></li>
</ol>]]></description>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Revenue recognition and provision</title>
		<link>http://www.ifrslist.com/2008/12/15/revenue-recognition-and-provision/</link>
		<comments>http://www.ifrslist.com/2008/12/15/revenue-recognition-and-provision/#comments</comments>
		<pubDate>Sun, 14 Dec 2008 23:39:00 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[IFRS]]></category>
		<category><![CDATA[CIA]]></category>
		<category><![CDATA[IAS]]></category>
		<category><![CDATA[IAS 1]]></category>
		<category><![CDATA[IAS 18]]></category>

		<guid isPermaLink="false">http://www.ifrsforsme.com/share/2008/12/fwd-ifrs-list-revenue-recognition-and-provision/</guid>
		<description><![CDATA[Dear All,
Can any one give their opinion on the below:
The organization is charging license cancellation fee for each
customer&#8217;s license cancellation. What if customer ran away without
canceling license. Now the Organization wants to cancel on their own
and charge license fee and recognize revenue and provide against
doubtful debts. In my opinion no need of license cancellation charged
to customer.
Best Regards,
Hemant


Hi Hemant,The revenue should not be recognized because it is NOT probable that
the economic benefits associated with the transaction will flow to the
entity.License cancellation fee should be classified as a service type
revenue, governed under ...


Related posts:<ol><li><a href='http://www.ifrslist.com/2008/12/15/fwd-ifrs-list-provision-for-commission-to-agents-on-outstanding-premiums/' rel='bookmark' title='Permanent Link: Provision for commission to agents on outstanding premiums'>Provision for commission to agents on outstanding premiums</a></li>
<li><a href='http://www.ifrslist.com/2008/08/28/license-revenue/' rel='bookmark' title='Permanent Link: License revenue'>License revenue</a></li>
<li><a href='http://www.ifrslist.com/2009/11/11/software-capitalization-expensed-out/' rel='bookmark' title='Permanent Link: Software Capitalization / Expensed out'>Software Capitalization / Expensed out</a></li>
</ol>]]></description>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Audit Informationa Hotel (Hospitality) Project</title>
		<link>http://www.ifrslist.com/2008/12/15/audit-informationa-hotelhospitality-project/</link>
		<comments>http://www.ifrslist.com/2008/12/15/audit-informationa-hotelhospitality-project/#comments</comments>
		<pubDate>Sun, 14 Dec 2008 23:39:00 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[AUDIT]]></category>
		<category><![CDATA[CIA]]></category>
		<category><![CDATA[IFRS]]></category>
		<category><![CDATA[INTERNAL AUDIT]]></category>
		<category><![CDATA[LINK]]></category>
		<category><![CDATA[PROJECT]]></category>
		<category><![CDATA[SHARE]]></category>

		<guid isPermaLink="false">http://www.ifrsforsme.com/share/2008/12/fwd-ifrs-list-audit-informationa-hotelhospitality-project/</guid>
		<description><![CDATA[Dear Collegues,Really appriciate if anybody could share me the Hotel Internal Audit
Procedure and plan, stretegy (Hospitality). or any website link, PDF,
presentation file.Thanks in advance


Related posts:Internal audit procedures
Audit program
IFRS &#8211; Project Management



Related posts:<ol><li><a href='http://www.ifrslist.com/2008/12/15/internal-audit-procedures/' rel='bookmark' title='Permanent Link: Internal audit procedures'>Internal audit procedures</a></li>
<li><a href='http://www.ifrslist.com/2008/08/28/audit-program/' rel='bookmark' title='Permanent Link: Audit program'>Audit program</a></li>
<li><a href='http://www.ifrslist.com/2008/08/28/re-ifrs-list-ifrs-project-management/' rel='bookmark' title='Permanent Link: IFRS &#8211; Project Management'>IFRS &#8211; Project Management</a></li>
</ol>]]></description>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Capitalization of Visa Charges</title>
		<link>http://www.ifrslist.com/2008/12/15/capitalization-of-visa-charges/</link>
		<comments>http://www.ifrslist.com/2008/12/15/capitalization-of-visa-charges/#comments</comments>
		<pubDate>Sun, 14 Dec 2008 23:38:00 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[IFRS]]></category>
		<category><![CDATA[CIA]]></category>
		<category><![CDATA[DEPRECIATION]]></category>
		<category><![CDATA[DOWNLOAD]]></category>
		<category><![CDATA[EXPENSES]]></category>
		<category><![CDATA[PPE]]></category>
		<category><![CDATA[REPORT]]></category>

		<guid isPermaLink="false">http://www.ifrsforsme.com/share/2008/12/fwd-ifrs-list-capitalization-of-visa-charges/</guid>
		<description><![CDATA[Dear All
Greeting
In UAE work visa would be for 3 years and cost would be paid by the
employer and in my company it is practice to debit as administration
expense. Employees must has to complete 3 years and if he/she leave
the job prior to three years he has to pay back the full visa cost to
company.
In my opinion it should be capitalized and depreciated for three years
to meet fair presentation of financial reporting standard.
Please suggest appropriate treatment
Regards,
Ahmad


Dear Ahmad,
I think you should put the cost in prepayments and write-off against
admin expenses during the ...


Related posts:<ol><li><a href='http://www.ifrslist.com/2008/12/15/interest-capitalization/' rel='bookmark' title='Permanent Link: Interest Capitalization'>Interest Capitalization</a></li>
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<li><a href='http://www.ifrslist.com/2008/12/14/capitalization-of-wip/' rel='bookmark' title='Permanent Link: Capitalization of WIP'>Capitalization of WIP</a></li>
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