CEBS'S framework for supervisory disclosure has been implemented at both EU and national levels since early 2007. This revision is the result of a public consultation in September 2009.

• CEBS Revised Disclosure Guidelines (PDF 219k)
• CEBS Press Release (PDF 156k)

 

The two workshops were organised by the Confederation of Asian and Pacific Accountants (CAPA) and funded, in part, by the Asian Development Bank. They took place on 20-22 January 2010 in Kuala Lumpur, Malaysia, and on 25-27 January 2010 in Hyderabad, India (the latter at a new residential training facility provided by the Institute of Chartered Accountants of India). Instructors were Paul Pacter, the IASB's Director of Standards for SMEs, and Michael Wells, Director of the IASCF's IFRS Education Initiative. There were 85 participants from 15 jurisdictions: Bangladesh, Cambodia, Hong Kong, India, Indonesia, Malaysia, Mongolia, Nepal, North Korea, Papua New Guinea, Philippines, Samoa, Singapore, Sri Lanka, and Vietnam. All participants have committed to organise similar IFRS for SMEs training workshops in their own country. The IASB will provide the training materials and PowerPoint presentations for those workshops. For more information contact Michael Wells at mwells@iasb.org.

 

Both are effective for engagement quality reviews of audits and interim reviews for financial years beginning on or after 15 December 2009:

• Auditing Standard 7 (PDF 78k)
• PCAOB Bylaws and Rules Including Conforming Amendment (PDF 1,655k)

 

The IASB intends to publish the traditional BV (the "Red Book") in the next two months or so (it will be printed in two books because of the amount of content). The Blue Book and the Red Book set will each sell for £60 plus shipping (academic, developing country, and volume discounts apply). You will find more information and ordering details in this Bound Volume Brochure for 2010 (PDF 801k).

 

Click for:

• Closing Out 2009 (PDF 292k). Here is the English version (PDF 159k)
• IASB refines proposals for the measurement of liabilities in IAS 37 (PDF 165k) Here is the English version (PDF 89k)

 

Click for:

• Boletín de Actualización IAS Plus — IASB refina las propuestas para la medición de pasivos contenida en el IAS 37 (PDF 29k)
  Spanish version of IAS Plus Update January 2010 — IASB refines proposals for the measurement of liabilities in IAS 37 (PDF 89k)

We have many resources in Spanish here.

 

Each item in the financial statements is cross-referenced to the relevant source in IFRSs. There are permanent links on our Model Financial Statements Page and on our Denmark Page.

Click for: IFRS Eksempelregnskab 2009 (PDF 1,769k, 175 pages)

 

The JIG consists of senior professionals with extensive experience in and responsibility for the preparation, analysis, audit, and regulation of financial statements. The Boards formed the FIAG in 2006 to assist them in addressing presentation issues from the perspective of those who analyse and prepare financial institution financial statements.

 

• Consolidation
• Derecognition
• Discontinued Operations
• Fair Value Measurement
• Financial Instruments with the Characteristics of Equity
• Financial Instruments: Hedge Accounting
• Financial Instruments: Classification and Measurement
• Financial Statement Presentation
• Amendment to IFRS 1 - Exemption from Comparative IFRS 7 Disclosures
• Insurance Contracts
• Leases
• Post-employment Benefits
• Revenue Recognition

 

The agendas for the meetings are as follows:

Agendas of special joint IASB-FASB meetings 2 and 10 February 2010, London
Tuesday 2 February 2010 from 12:00pm - 15:30pm (GMT) Comprehensive income Financial Instruments with the characteristics of equity Leases Replacement of IAS 39 — Hedge accounting   Wednesday 10 February 2010 from 12:00pm - 14:00pm (GMT) Insurance contracts Replacement of IAS 39 — Classification and measurement