The Bruce Column

Chronology of Past News:

• December 2011
• November 2011
• October 2011
• September 2011
• August 2011
• July 2011
• June 2011
• May 2011
• April 2011
• March 2011
• February 2011
• January 2011
• December 2010
• November 2010
• October 2010
• September 2010
• August 2010
• July 2010
• June 2010
• May 2010
• April 2010
• March 2010
• February 2010
• January 2010
• December 2009
• November 2009
• October 2009
• September 2009
• August 2009
• July 2009
• June 2009
• May 2009
• April 2009
• March 2009
• February 2009
• January 2009
• December 2008
• November 2008
• October 2008
• September 2008
• August 2008
• July 2008
• June 2008
• May 2008
• April 2008
• March 2008
• February 2008
• January 2008
• December 2007
• November 2007
• October 2007
• September 2007
• August 2007
• July 2007
• June 2007
• May 2007
• April 2007
• March 2007
• February 2007
• January 2007
• December 2006
• November 2006
• October 2006
• September 2006
• August 2006
• July 2006
• June 2006
• May 2006
• April 2006
• March 2006
• February 2006
• January 2006
• December 2005
• November 2005
• October 2005
• September 2005
• August 2005
• July 2005
• June 2005
• May 2005
• April 2005
• March 2005
• February 2005
• January 2005
• December 2004
• November 2004
• October 2004
• September 2004
• August 2004
• July 2004
• June 2004
• May 2004
• April 2004
• March 2004
• February 2004
• January 2004
• December 2003
• November 2003
• October 2003
• September 2003
• August 2003
• July 2003
• June 2003
• May 2003
• April 2003
• March 2003
• February 2003
• January 2003
• December 2002
• November 2002
• October 2002
• September 2002
• August 2002
• July 2002
• June 2002
• May 2002
• April 2002
• March 2002
• February 2002
• January 2002
• December 2001
• November 2001
• October 2001
• September 2001
• August 2001
• July 2001
• June 2001
• May 2001
• April 2001
• March 2001
• February 2001
• January 2001
• December 2000

• Preface to IFRS
• Framework
• Recent Effective Dates
• Corrections Policy

  IFRSs:
  

• IFRS 1 First-Time Adoption
• IFRS 2 Share-based Payment
• IFRS 3 Business Combinations
• IFRS 4 Insurance Contracts
• IFRS 5 Asset Disposals
• IFRS 6 Exploration/Evaluation
• IFRS 7 Fin. Inst: Disclosure
• IFRS 8 Operating Segments
• IFRS 9 Financial Instruments
• IFRS 10 Consolidated Financials
• IFRS 11 Joint Arrangements
• IFRS 12 Disclosures of Interests
• IFRS 13 Fair Value Measurement

  IASs:
  

• IAS 1 Presentation
• IAS 2 Inventories
• IAS 3 Consolidation (see IAS 27)
• IAS 4 Depreciation (see IAS 16)
• IAS 5 Disclosure (see IAS 1)
• IAS 6 Changing Prices (see IAS 15)
• IAS 7 Cash Flow
• IAS 8 Accounting Policies
• IAS 9 Research (see IAS 38)
• IAS 10 Events after Period
• IAS 11 Contracts
• IAS 12 Income Taxes
• IAS 13 Current Assets
• IAS 14 Segments
• IAS 15 Changing Prices
• IAS 16 Property
• IAS 17 Leases
• IAS 18 Revenue
• IAS 19 Employee Benefits
• IAS 20 Grants
• IAS 21 Foreign Exchange
• IAS 22 Business Combinations
• IAS 23 Borrowing
• IAS 24 Related Party
• IAS 25 Investments (see IAS 39)
• IAS 26 Pension Plans
• IAS 27 Separate Financials (2011)
• IAS 27 Consolidation
• IAS 28 Equity Method (2011)
• IAS 28 Equity Method
• IAS 29 Hyperinflation
• IAS 30 Bank Disclosure
• IAS 31 Joint Ventures
• IAS 32 Fin. Inst. Disclosure
• IAS 33 Earnings Per Share
• IAS 34 Interim Report
• IAS 35 Discontinuing Ops.
• IAS 36 Impairment
• IAS 37 Provisions
• IAS 38 Intangibles
• IAS 39 Fin. Instruments
• IAS 40 Investment Property
• IAS 41 Agriculture

• Recent Effective Dates

  IFRIC Final Interpretations:
  

• IFRIC 1 Changes in Liabs
• IFRIC 2 Shares in Co-ops
• IFRIC 3 Emission Rights
• IFRIC 4 Lease Arrangements
• IFRIC 5 Decommissioning Funds
• IFRIC 6 Waste Liabilities
• IFRIC 7 Hyperinflation
• IFRIC 8 Scope of IFRS 2
• IFRIC 9 Embedded Derivatives
• IFRIC 10 Interim/Impairment
• IFRIC 11 Group/Treasury
• IFRIC 12 Service Concessions
• IFRIC 13 Customer Loyalty
• IFRIC 14 Pension Asset Ceiling
• IFRIC 15 Real Estate Sales
• IFRIC 16 Hedge of Net Investment
• IFRIC 17 Non-cash Distributions
• IFRIC 18 Transfers from Customers
• IFRIC 19 Debt-Equity Swaps
• IFRIC 20 Stripping Costs

  SIC Final Interpretations:
  

• SIC 1 Inventory
• SIC 2 Borrowing
• SIC 3 Associates
• SIC 5 Financial Instr.
• SIC 6 Software
• SIC 7 Euro
• SIC 8 First Time IAS
• SIC 9 Business Combinations
• SIC-10 Govt. Assistance
• SIC-11 Foreign Exchange
• SIC 12 SPEs
• SIC 13 Joint Control
• SIC 14 Property
• SIC 15 Operating Lease
• SIC 16 Treasury Shares
• SIC 17 Cost of Equity
• SIC 18 Consistency
• SIC 19 Reporting Currency
  
• SIC 20 Equity Method
  
• SIC 21 Income Taxes
  
• SIC 22 Bus. Comb. Adjustments
  
• SIC 23 Inspection/Overhaul
  
• SIC 24 Earnings per Share
  
• SIC 25 Income Tax Status
• SIC 27 Lease-Leaseback
• SIC 28 Measurement of Shares
• SIC 29 Service Concessions
• SIC 30 Reporting Currency
• SIC 31 Barter Transactions
• SIC 32 Web Site Costs
• SIC 33 Potential Voting Rights

  IFRIC Agenda Projects:
  

• Draft Interpretations
• Projects - By Topic
• Issues Not Added by IFRIC
• IFRIC Meeting Notes
• Recent Effective Dates

  SIC Drafts Not Finalised:
  

• SIC D4 Classification of Fin. Inst.
• SIC D26 Incidental Operations
• SIC D34 Puttable Instruments

• IASB Meeting Dates/Agendas
• IASB Past Meetings
• IASB Comment Deadlines
• Project Timetable

  Agenda Consultation
  

• Agenda Consultation 2011

  Active Agenda Projects
  

• Annual Improvements 2009
• Annual Improvements 2010
• Common Control Transactions
• Comprehensive Income
• Conceptual Framework
  — Overall Approach
  — A: Objectives
  — B: Elements and Recognition
  — C: Measurement
  — D: Reporting Entity
  — E: Presentation and Disclosure
  — F: Purpose/Status
  — G: Not-for-profit
  — H: Remaining Issues
  
• Consolidation
• Convergence–General
• Convergence–IAS 12
• Convergence–IAS 20
• Convergence–IAS 33
• Convergence–IAS 37
• Derecognition
• Discontinued Operations
• Earnings per Share
• Emissions Trading
• Fin. Instr. Comprehensive
• Fin. Instr. Class./Measurement
• Fin. Instr. Impairment
• Fin. Instr. Hedging
• Government Grants
• IAS 39 Revisions
• IFRS 1: Fixed Dates
• IFRS 2 Issues
• IFRS 5 Owner Distributions
• IFRS 9 Effective Date
• Impairment
• Income Taxes
• Insurance–Comprehensive
• Leases
• Liabilities
• Liabilities-Equity
• Postemployment Benefits
• Presentation of F/S
• Rate-regulation
• Revenue
• Termination Benefits

  Research Projects
  

• Extractive Industries
• Intangibles

  Technical Corrections
  

• Technical Corrections

  Completed Projects (IASB)
  

• Adopt Old IAS, SIC
• Annual Improvements 2008
• Business Combinations I
• Business Combinations II
• Convergence–Asset Disposals
• Convergence–IAS 14
• Convergence–IAS 19
• Convergence–IAS 23
• Credit Risk
• Exploration and Evaluation
• Fair Value Measurement
• Financial Inst: Disclosures
• FI: Eligible Hedged Items
• First-Time Adoption
• IAS 19 Asset Ceiling
• IAS 32/39 Revisions 2003
• IAS 34 Issues
• IFRIC 9/16 Amendments
• IFRS 1 Issues
• IFRS 1 Separate F/S
• IFRS 1: IFRS 7 Exemption
• IFRS 2 Vesting
• IFRS 2 Group-Treasury
• IFRS 5 Distributions
• IFRS 7 Issues
• IFRS for SMEs
• Improvements 2007
• Improvements 2003
• Insurance IFRS 4
• Joint Ventures
• Management Commentary
• Performance 2001-4
• Preface to IFRSs
• Puttable Instruments
• Related Party
• Share-based Payment

  G4+1 Projects

• Business Combinations
• Joint Ventures
• Share-Based Payments
• Leases
• Reporting Financial Performance
• Nonreciprocal Transfers

  Other
  

• XBRL
• Internet Reporting
• Sustainability reporting
• Islamic Accounting

• What Is the IASB?
  — IASC, IASB, IASCF
  — IASs vs IFRSs
  — Compliance
  — IASB Contact Details
  
• IASB Responsibilities
• IASB Member Bios
• IASB Member Photos
• Board Member History
• IFRIC
• IFRIC Members
• Advisory Council
• Monitoring Board
• IASC Foundation
• Trustees
• Constitution
• IASC/IASB Chronology
• Restructuring Chronology
• Nominating Committee
• 2003-05 Const. Review
• 2008-10 Const. Review
• IASB Internal Review
• Working Groups

  Key Groups:
  

• EFRAG
• Europe
  — Europe 2000-2001
  — Europe 2002
  — Europe 2003
  — Europe 2004
  — Europe 2005
  — Europe 2006
  — Europe 2007
  — Europe 2008
  — Europe 2009
  — Europe 2010
  — Europe 2011
  
• EU Roundtable
• EU SARG
• IFAC
  — IFAC IAASB
  — IFAC PIOB
  — IFAC Public Sector
  
• IFAD
• IVSC
• IOSCO
• US FASB
• US SEC
• US PCAOB

IFRS Newsletters:

• IFRS in Focus (previously IAS Plus Update)
• IFRS on Point
• IFRIC Review
• Subscribe to Alerts

  Other Deloitte Newsletters:
  

• Australia Accounting Alerts
• China Financial Reporting
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• USA Accounting Roundup
• USA EITF Snapshot
• USA Global Offerings

• IFRS Model Fin. Statements
• Disclosure Checklist
• Compliance Questionnaire

• Albania
• Argentina
• Australia
  — AU Accounting Alerts
  
• Austria
• Azerbaijan
• Bangladesh
• Belgium
• Belize
• Botswana
• Brazil
• Brunei Darussalam
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• Cambodia
• Canada
• Chile
  
• China
  — China Accounting Updates
  
• Colombia
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• Cuba
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• New Zealand
  — NZ Accounting Alerts
  
• Nicaragua
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• Norway
• Pakistan
• Panama
• Paraguay
• Peru
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• Poland
• Portugal
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• Russia
• Samoa
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• Singapore
• Slovenia
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• Sweden
• Switzerland
• Taiwan
• Tajikstan
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• Thailand
• Trinadad
• Turkey
• Turkmenistan
• Ukraine
• Uruguay
• United Arab Emirates
• United Kingdom
• United States
  — Accounting Roundup
  — EITF Roundup-Snapshot
  — Global Offerings
  
• Uruguay
• Vanuatu
• Venezuela
• Vietnam
• West Bank/Gaza
• Yemen

• IFRS Reference Materials
• Comment Letters to IASB
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• Latest Deloitte IFRS Publications
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