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  • Agenda for February 2015 IFRS Advisory Council meeting

    17 Dec 2014

    An agenda has been released for the upcoming meeting of the IFRS Advisory Council, which is being held in London on 23-24 February 2015. In addition to a number of reports and updates, the meeting will focus on the ASAF review, the Education Initiative strategy, the 2015 Agenda Consultation, and the IFRS Foundation structure and effectiveness review and MOU’s strategy.

  • First meeting of the newly created Accounting Committee in Japan

    17 Dec 2014

    On 15 December 2014, the newly created Accounting Committee of Japan's Business Accounting Council (BAC) held its first meeting. The Committee role is to deliberate accounting matters in order to promote further use of IFRSs in Japan and to strengthen the Japanese voice in the future development of IFRSs.

  • EFRAG appoints new TEG members under the new governance structure

    15 Dec 2014

    The Board of the European Financial Reporting Advisory Group (EFRAG) has announced the appointment of six new members of its Technical Experts Group (TEG). The appointments are a consequence of EFRAG's new governance structure and of three current TEG members stepping down from their roles.

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  • iGAAP 2015 — Volume A: A guide to IFRS reporting

    published 17 Dec 2014

    This two-part volume covers all IFRSs other than those dealing exclusively with financial instruments. It has been updated for the new revenue recognition Standard, IFRS 15, and more minor amendments to other Standards, as well as including for the first time guidance on Integrated Reporting.

  • Deloitte digest — November 2014

    published 16 Dec 2014

    This publication from Deloitte (Canada) summarizes current financial reporting rules and standards; it also provides an overview of recent regulatory and professional developments.

  • IFRS in Focus — Closing out 2014

    published 16 Dec 2014

    This newsletter sets out financial reporting issues that may be relevant for years ending 31 December 2014 as a result of areas of regulatory focus, the current economic environment or changes in accounting standards.

  • Consolidation — Board completes its deliberations

    published 11 Dec 2014

    At yesterday’s FASB meeting, the Board discussed certain significant items related to its consolidation project that had been raised during the external review process. A significant portion of the discussion focused on (1) how entities that are required to comply with or operate in accordance with the requirements of the Investment Company Act of 1940 (the “1940 Act”) should be evaluated for consolidation and (2) whether kick-out rights held by a general partner (GP) and its related parties should affect the consolidation analysis.

  • IFRS on point — November 2014

    published 10 Dec 2014

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

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