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  • IASB meeting (blue) Image
  • Pre-meeting summaries for the February IASB meeting

    09 Feb 2016

    The International Accounting Standards Board (IASB) will meet at its offices in London on 16–17 February 2016. We have posted our pre-meeting summaries for the meeting that allow you to follow the IASB’s decision making more closely. For each topic to be discussed we summarise the agenda papers made available by the IASB staff and point out the main issues to be discussed by the IASB and the staff recommendations.

  • IASB document (blue) Image
  • 2016 IFRS 'Red Book' coming in March

    09 Feb 2016

    The International Accounting Standards Board (IASB) has announced that the 2016 edition of the Bound Volume of International Financial Reporting Standards (the 'Red Book') is expected to be available in March.

  • FASB (US Financial Accounting Standards Board) (lt blue) Image
  • FASB adds four projects to research agenda

    08 Feb 2016

    As result of a survey of different advisory groups, the FASB decided to add four new financial reporting issues in its upcoming agenda discussion paper expected in the first half of 2016.

  • FEE (Federation of European Accountants - Fédération des Experts-comptables Européens) (lt green) Image
    European Union Image
  • FEE briefing paper on the endorsement of IFRS 9

    08 Feb 2016

    The Federation of European Accountants (Fédération des Experts-comptables Européens, FEE) has prepared a short briefing paper with additional answers to some of the questions asked by Members of the European Parliament of the Economic and Monetary Affairs Committee (ECON) during recently-held two public hearings on the International Financial Reporting Standards (IFRS) broadly , and on IFRS 9 'Financial Instruments' specifically.

  • IPSASB (International Public Sector Accounting Standards Board) (mid gray) Image
  • Interview with IPSASB Chair

    08 Feb 2016

    The International Public Sector Accounting Standards Board (IPSASB) has released an interview with Ian Carruthers who took office as new IPSASB Chair on 1 January 2016.

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  • IFRS on point — January 2016

    published 11 Feb 2016

    IFRS on Point, published at the end of each month, highlights critical IFRS-related financial reporting developments.

  • Heads Up — FASB proposes guidance on cash flow classification Image
  • Heads Up — FASB proposes guidance on cash flow classification

    published 04 Feb 2016

    This Heads Up discusses the FASB’s recently issued proposed Accounting Standards Update (ASU) Classification of Certain Cash Receipts and Cash Payments, which would amend ASC 230 to add or clarify guidance on the classification of certain cash receipts and payments in the statement of cash flows. While ASC 230 provides some guidance on certain cash payments and receipts that are classified as operating, investing, or financing activities, it lacks consistent principles for evaluating the classification of cash payments and receipts in the statement of cash flows. The proposed ASU results from consensuses reached by the FASB’s Emerging Issues Task Force on eight issues related to cash flows.

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  • EFRAG endorsement status report 3 February 2016

    published 04 Feb 2016

    This endorsement status report update reflects that the endorsement of IFRS 9 'Financial Instruments' for use in the European Union is now expected in the second half of 2016 (was: first half).

  • Accounting Roundup — January 2016 Image
  • Accounting Roundup — January 2016

    published 02 Feb 2016

    This issue features articles on (1) the FASB’s release of (a) a final ASU on classification and measurement of financial instruments, (b) a proposed ASU on certain cash flow classification issues, and (c) two proposals related to employee benefit plans, (2) the IASB’s publication of (a) its new leasing standard, IFRS 16; (b) amendments to the guidance on income taxes in IAS 12; and (c) amendments to the guidance on cash flow disclosures in IAS 7, (3) adoption and transition observations related to the FASB’s and IASB’s new revenue standard, and (4) the SEC’s release of guidance related to the FAST Act.

  • 29-january-2016 Image
  • EFRAG endorsement status report 29 January 2016

    published 01 Feb 2016

    This endorsement status report update reflects the issuance of amendments to IAS 7 'Statement of Cash Flows' by the IASB on 29 January 2016. Endorsement is currently expected in the fourth quarter of 2016.

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