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January

  • IASB proposes amendments to IFRICs 9 and 16

    31 Jan 2009

    Based on decisions reached at the IASB's January 2009 meeting, the Board has issued Exposure Draft ED/2009/1 'Post-implementation Revisions to IFRIC Interpretations (Proposed amendments to IFRIC 9 and IFRIC 16)'.

  • PCAOB staff guidance on internal control for SMEs

    31 Jan 2009

    The US Public Company Accounting Oversight Board (PCAOB) has published a 62-page guidance publication Staff Views An Audit of Internal Control Over Financial Reporting That Is Integrated With An Audit of Financial Statements: Guidance For Auditors of Smaller Public Companies.

  • 9 IASB pronouncements await EU endorsement

    30 Jan 2009

    The European Financial Reporting Advisory Group (EFRAG) has updated its report showing the status of endorsement, under the EU Accounting Regulation, of each IFRS, including standards, interpretations, and amendments.

  • IFRSs will be available without charge

    30 Jan 2009

    The Trustees of the IASC Foundation have announced that, in response to many public requests, the IASB's standards, but not the accompanying documents such as the basis for conclusions or implementation guidance, will be made available free of charge on the IASB's website.

  • IASCF forms Monitoring Board, enlarges IASB

    30 Jan 2009

    The IASC Foundation Trustees have announced important amendments to the IASCF Constitution effective 1 February 2009, including formation of a Monitoring Board and expansion of the IASB from 14 to 16 members.

  • IASB Board appointments

    30 Jan 2009

    The Trustees of the IASC Foundation have approved a change in the status of Stephen Cooper from part-time to full-time member of the IASB.

  • IFRIC 18 on 'customer contributions'

    29 Jan 2009

    The International Financial Reporting Interpretations Committee has issued IFRIC Interpretation 18 'Transfers of Assets from Customers'.

  • IAESB proposes international education framework

    29 Jan 2009

    IFAC's International Accounting Education Standards Board (IAESB) has invited comments on proposed revisions to the Framework for International Education Standards, which sets out the concepts that underlie the IAESB's International Education Standards (IESs).

  • Employee benefits working group meeting notes

    29 Jan 2009

    The IASB's Employee Benefits Working Group met in London on 26 January 2009. Presented below are the preliminary and unofficial notes taken by Deloitte observers at the meeting.

  • IASB webcast on revenue recognition paper

    29 Jan 2009

    Twice on 3 February 2009, the IASB will hold live web presentations explaining the joint IASB-FASB discussion paper on revenue recognition published in December 2008. The discussion paper is open for public comment until 19 June 2009. The webcasts will allow listeners to submit questions to the presenters.