IFRS update - Week 51

donderdag 22 december 2011 | 0 reacties

De laatste ontwikkelingen rond International Financial Reporting Standards (IFRS) in een handig overzicht elke donderdag op Accountant.nl.

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Beleggingsinstellingen
Paul Castricum - Nieuwe exposure draft IASB inzake 'Investment Entities' doet veel stof opwaaien
Na diverse malen te zijn uitgesteld is op 25 augustus 2011 dan eindelijk de exposure draft 'Investment Entities' (ED/2011/4) door de IASB gepubliceerd. Hiermee is een lang gekoesterde wens van de investment-management-industrie in vervulling gegaan. Deze publicatie is niet zonder slag of stoot verlopen.
(Bron: Deloitte)

Illustrative financial statements
These editions of Good Investment Fund Limited (Equity) and Good Investment Fund Limited (Liabilities) contain illustrative financial statements of Good Investment Fund Limited (the Fund) for the year ended 31 December 2011.
(Bron: Ernst & Young)

Income tax
Discussion Paper 'Improving the Financial Reporting of Income Tax'
The European Financial Reporting Advisory Group (EFRAG) and the Accounting Standards Board (UK ASB) of the FRC have published today a Discussion Paper, 'Improving the Financial Reporting of Income Tax'.
(Bron: EFRAG)

Consolidatie
IASB proposes to clarify the transition guidance in IFRS 10
The International Accounting Standards Board (IASB) today published for public comment proposed amendments to IFRS 10 Consolidated Financial Statements.
(Bron: IFRS Foundation)

Financiële instrumenten
IASB clarifies its requirements for offsetting financial instruments
The International Accounting Standards Board (IASB) today clarified its requirements for offsetting financial instruments by issuing Offsetting Financial Assets and Financial Liabilities (Amendments to IAS 32).
(Bron: IFRS Foundation)

IASB and FASB issue common offsetting disclosure requirements
The International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) today issued common disclosure requirements that are intended to help investors and other financial statement users to better assess the effect or potential effect of offsetting arrangements on a company's financial position.
(Bron: IFRS Foundation)

IASB defers IFRS 9 mandatory effective date to 2015
The International Accounting Standards Board (IASB) issued today amendments to IFRS 9 Financial Instruments that defer the mandatory effective date from 1 January 2013 to 1 January 2015.
(Bron: IFRS Foundation)

Leasing
FASB, IASB Make Progress in Convergence Project on Leasing
In one of their most important convergence projects, FASB and the International Accounting Standards Board (IASB) have reached tentative decisions on aspects of the treatment of leases in financial reporting.
(Bron: Journal of Accountancy)

Banken
Accounting bodies agree bank loans impairment rule
Global accounting rule setters have ended a deadlock over how to force banks to book losses on loans earlier, so that they have time to replenish capital cushions without calling on taxpayers.
(Bron: Reuters)

IFRS SME
English-language version of IFRS for SMEs training Module 33 Related Party Disclosures available
We have posted the English-language version of IFRS for SMEs training Module 33 Related Party Disclosures.
(Bron: IFRS Foundation)