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  • Research report published into human capital management reporting

    2015-03-05

    The Chartered Institute of Personnel Development (CIPD) has published a research report that explores investor views on the value and availability of human capital management (HCM) reporting, the main barriers to better HCM practice and whether consistent reporting on agreed core HCM information would be useful as a means of improving the quality of reporting in this area.

  • Two papers regarding measurement aspects in the Conceptual Framework

    2015-03-05

    For the upcoming meeting of the Accounting Standards Advisory Forum (ASAF), which is to be held at the IASB's offices in London on 26-27 March 2015, the Accounting Standards Board of Japan (ASBJ) has submitted 'Identification, Description and Classification of Measurement Bases' and 'Role of "Nature of an Entity’s Business Activities" in Accounting Standard-Setting'.

  • Two new GRI publications

    2015-03-05

    The Global Reporting Initiative (GRI) has published 'Linking GRI and CDP - How are GRI's G4 Guidelines and CDP's 2015 Climate change questions aligned?' and 'Defining materiality: What matters to reporters and investors'.

  • UN Guiding Principles Reporting Framework

    2015-03-04

    Supported by the United Nations Working Group on Business and Human Rights, the first comprehensive guidance for companies to report on human rights issues in line with the United Nations Guiding Principles on Business and Human Rights (UNGPs) has been launched. The framework will help companies wanting to improve their reporting on human rights and provides guidance on identifying human rights content for inclusion in an integrated report.

  • 'IFRS and Global Standards: A Canadian Perspective'

    2015-03-04

    On 13 April 2015, CPA Canada offers a webinar to discuss the work of the IASB to establish International Financial Reporting Standards (IFRS) as the global standard for financial information, as well as the role that Canada plays in influencing the development of international standards. The webinar will be hosted by the Chair of the Accounting Standards Board, Linda Mezon; her guests will be International Accounting Standards Board (IASB) Chair Hans Hoogervorst and Board member, Stephen Cooper.

  • Report recommends enhanced governance arrangements for IPSAS

    2015-03-03

    The IPSASB Governance Review Group has published it's final recommendations on the future governance of the IPSASB. The Review Group concludes that the International Public Sector Accounting Standards Board (IPSASB) should continue to operate under the auspices of the International Federation of Accountants (IFAC). At the same time, however, the group recommends that a new governance body, the Public Interest Committee, should be established to ensure that the public interest is served by the standard-setting activities of the IPSASB.

  • Agenda for the upcoming meeting of the IASB's Rate-regulated Activities Consultative Group

    2015-02-27

    The IASB's Rate-regulated Activities Consultative Group will meet in London on Wednesday, 4 March 2015. Main purpose of the meeting is to discuss an overview of the feedback received on the Discussion Paper on rate regulation, disclosure requirements, performance, types of regulatory deferral account balances, and the interaction with IFRIC 12.

  • Agenda for the March 2015 Global Preparers Forum meeting

    2015-02-27

    Representatives of the International Accounting Standards Board (IASB) will meet with the Global Preparers Forum (GPF) in London on Thursday, 5 March 2015. The agenda for the meeting has been released, which includes updates from the IASB and IFRS Interpretations Committee, together with discussion on specific topics including the agenda consultation 2015, income tax accounting, business combinations under common control, a review of IAS 8, discount rates, share-based payments, and performance reporting.

  • Assessment of the FASB's Private Company Council

    2015-02-27

    The US Financial Accounting Foundation (FAF) has issued a request for comment asking stakeholders for their assessment of the Private Company Council's (PCC) effectiveness and accomplishments as well as it's future role in setting standards for private companies.

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  • EFRAG endorsement status report 4 March 2015

    published 2015-03-04

    This endorsement status report update reflects the issuance of the draft EFRAG endorsement advice letter on 'Amendments to IAS 1: Disclosure Initiative'. It also reflects slight delays in the endorsement process for 'Investment Entities: Applying the Consolidation Exception (Amendments to IFRS 10, IFRS 12 and IAS 28)'.

  • IFRS Project Insights — Leases

    published 2015-03-03

    This edition of IFRS Project Insights provides a summary of the IASB's project on leases. This publication has been updated as of January 2015 and summarises the tentative decisions made to date by the IASB, and areas of divergence between the IASB and FASB.

  • Accounting Roundup: February 2015

    published 2015-03-03

    This issue features articles on (1) the FASB’s Accounting Standards Update No. 2015-02, Amendments to the Consolidation Analysis, which revises the consolidation requirements in FASB Accounting Standards Codification Topic 810, Consolidation, (2) the IASB’s and FASB’s discussion of potential clarifications to their joint revenue recognition standard, and (3) SEC publications on cybersecurity for brokerage firms and investors.

  • A Directors' Guide to Integrated Reporting

    published 2015-03-03

    This publication from Deloitte provides a guide for directors on integrated reporting. It looks at the drivers of integrated reporting, what integrated reporting is, and the real benefits that businesses have seen behind integrated reporting.

  • Heads Up — FASB’s proposed ASU aims to increase transparency of hybrid financial instruments with embedded derivatives

    published 2015-02-27

    This Heads Up discusses the FASB’s recently issued proposed Accounting Standards Update, "Disclosures About Hybrid Financial Instruments With Bifurcated Embedded Derivatives," which stems from the Board’s decision in its classification and measurement project to retain existing U.S. GAAP guidance on the bifurcation of embedded derivatives. Although the Board chose not to amend the existing bifurcation guidance, it hopes that the proposed disclosure requirements will address stakeholders’ concerns regarding the transparency and usefulness of information about such instruments in the financial statements.

  • Leases — FASB nearing completion of redeliberations

    published 2015-02-26

    At its meeting yesterday, the FASB continued to redeliberate its lease accounting guidance. Specifically, the Board discussed (1) reassessment of variable lease payments, (2) lessee and lessor transition, (3) sale-and-leaseback transition, and (4) build-to-suit lease arrangements.

  • Deloitte digest — January 2015

    published 2015-02-20

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

  • Heads Up — FASB amends its consolidation model

    published 2015-02-19

    This Heads Up summarizes the most significant changes to the guidance in U.S. GAAP on consolidation as a result of the FASB’s recently issued Accounting Standards Update (ASU) No. 2015-02, "Amendments to the Consolidation Analysis." Although the ASU is expected to result in the deconsolidation of many entities, reporting entities will need to reevaluate all their previous consolidation conclusions.

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