IFRS update - Week 26
01 juli 2010 - De laatste ontwikkelingen rond International Financial Reporting Standards (IFRS) in een handig overzicht elke donderdag op Accountant.nl.
IFRS in de EU - Verordening
Verordening (EU) nr. 550/2010 van de Commissie van 23 juni 2010 houdende wijziging van Verordening (EG) nr. 1126/2008 tot goedkeuring van bepaalde internationale standaarden voor jaarrekeningen overeenkomstig Verordening (EG) nr. 1606/2002 van het Europees Parlement en de Raad wat International Financial Reporting Standard (IFRS) 1 betreft
Revenue recognition
IASB and FASB propose a new joint standard for revenue recognition
The International Accounting Standards Board (IASB) and the US Financial Accounting Standards Board (FASB) today published for public comment a draft standard to improve and align the financial reporting of revenue from contracts with customers and related costs.
(Bron: IASB)
Naamswijziging IASC Foundation
IASC Foundation to become IFRS Foundation on 1 July 2010
On 1 July 2010 the IASC Foundation will formally change its name to the IFRS Foundation. The change represents the next step in a process to simplify the names in use across the organisation announced following the conclusion of the Constitutional Review in 2010.
(Bron: IASB)
Fair value
IASB proposes improvements to disclosure requirements for Level 3 fair value measurements
The International Accounting Standards Board (IASB) today published for public comment further enhancements to a disclosure proposal on Level 3 fair value measurements that formed part of the IASB's exposure draft Fair Value Measurement published in May 2009.
(Bron: IASB)
Banken
CEBS today publishes two follow-up reports presenting the findings of its assessment of banks' disclosures
The Committee of European Banking Supervisors (CEBS) today publishes two follow-up reports setting out the outcome of its efforts in assessing banks' disclosures published, one, in their 2009 audited annual reports and, two, in their 2009 Pillar 3 reports. This work reflects CEBS's ongoing interest in the banks' disclosure of the impact of the crisis on their activities and financial situation.
(Bron: CEBS)
Leasing
New Accounting Rules Ruffle the Leasing Market
A new accounting standard is taking shape that could change the way tenants choose to lease space, with broad consequences for the commercial real estate market.
(Bron: New York Times)
China
Chinese accounting reform: Towards a principles-based global regime
The Institute of Chartered Accountants of Scotland is pleased to announce the publication of "Chinese Accounting Reform: Towards a principles-based global regime". The report provides a fascinating insight into China's adoption of IFRS-based standards and broadens the principles versus rules debate beyond Europe and the USA.
(Bron: ICAS)
Suriname - IFRS SME
Suriname plans to adopt IFRS for SMEs
The government of Suriname is deliberating a new accountancy law that would require the IFRS for SMEs (with full IFRSs as an option) for large and medium-sized unlisted companies and any other unlisted company whose financial statements are audited. Full IFRSs would be required for listed companies. The proposed law is supported by the Association of Accountants of Suriname. Currently, Suriname does not have any legislation on accounting principles or financial statements. The local securities exchange also does not prescribe a specific set of accounting principles to be used by its listed companies. However, while IFRSs are not mandatory, a company is free to use IFRSs if it wishes.
(Bron: IAS Plus)
Consultatie
EFRAG launches public consultation on its Proactive Work
EFRAG has launched today a public consultation on its proposed work programme for its proactive work in Europe.
(Bron: EFRAG)
G20
IASB and FASB update to G20 Leaders on modified convergence strategy
(Bron: IASB)
G20 stands by international standards
Toronto summit backs international standards but eases pressure on timetable.
(Bron: AccountancyAge)
Nieuwsbrieven
Deloitte
Commentaren
RJ
EFRAG
CESR
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