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September

  • Final notes from the September IASB meeting

    28 Sep 2012

    The IASB's September meeting was held in London on 24-28 September 2012, some of it a joint meeting with the FASB. We have posted the remaining Deloitte observer notes from sessions on insurance contracts, revenue recognition, impairment, IFRIC Update, IFRS 11 — acquisition of interest, IAS 28/IFRS10, and the conceptual framework.

  • IASB decides on targeted re-exposure of insurance proposals

    28 Sep 2012

    The IASB has announced that it will re-expose its proposals on accounting for insurance contracts, however, it will do so with targeted questions. Although the deliberations on the project are not complete the IASB believes re-exposing the proposals will contribute to reducing uncertainty in the market.

  • IFRS adoption in Colombia deferred to 2015

    28 Sep 2012

    In reaction to many submissions received that point at difficulties regarding the implementation of IFRSs, the Colombian Government has deferred mandatory IFRS application to 2015. Application of the IFRS for SMEs was deferred to 2016. However, the government maintains that IFRS adoption is of utmost importance for the country's competitiveness and should be achieved as soon as possible.

  • Additional notes from the September IASB meeting

    27 Sep 2012

    The IASB's September meeting is being held in London on 24-28 September 2012, some of it a joint meeting with the FASB. We have posted Deloitte observer notes from sessions on macro hedge accounting, bearer biological assets, annual improvements (2011-2013), and investment entities.

  • Further notes from the September IASB meeting

    26 Sep 2012

    The IASB's September meeting is being held in London on 24-28 September 2012, some of it a joint meeting with the FASB. We have posted Deloitte observer notes from today's sessions on rate-regulated activities and classification and measurement.

  • Notes from the September IASB meeting

    25 Sep 2012

    The IASB's September meeting is being held in London on 24-28 September 2012, some of it a joint meeting with the FASB. We have posted Deloitte observer notes from yesterday's session on revenue recognition.

  • Japan 'designates' additional IFRSs

    23 Sep 2012

    On 21 September 2012, the Financial Services Agency (FSA) of Japan announced that additional IFRSs were designated for use by companies voluntarily applying IFRSs in Japan.