http://www.iasplus.com These are the search results for the query, showing results 1 to 50. http://www.iasplus.com/en/publications/global/ifrs-industry-insights/leases-ed-e-r This publication highlights three issues from the revised exposure draft on leases that will be of interest to those within power and other utilities and major infrastructure projects. 2013-05-17T18:35:00Z 2013-05-17T18:35:00Z Publication http://www.iasplus.com/en/publications/global/ifrs-industry-insights/leases-ed-consumer-business This publication highlights three issues from the revised exposure draft on leases that will be of interest to those in the consumer business industry. 2013-05-17T18:30:00Z 2013-05-17T18:30:00Z Publication http://www.iasplus.com/en/publications/global/ifrs-industry-insights/leases-ed-manu This publication highlights three issues from the revised exposure draft on leases that will be of interest to those in the manufacturing industry. 2013-05-17T18:20:00Z 2013-05-17T18:20:00Z Publication http://www.iasplus.com/en/publications/global/ifrs-industry-insights/leases-ed-real-estate This publication highlights three issues from the revised exposure draft on leases that will be of interest to those in the real estate industry, both from a landlord's and a tenant's perspective. 2013-05-17T18:15:00Z 2013-05-17T18:15:00Z Publication http://www.iasplus.com/en/publications/global/ifrs-industry-insights/leases-ed-telecom This publication highlights three issues from the revised exposure draft on leases that will be of interest to those in the telecommunications industry. 2013-05-17T18:05:00Z 2013-05-17T18:05:00Z Publication http://www.iasplus.com/en/publications/global/ifrs-industry-insights/leases-ed-financial This publication highlights three issues from the revised exposure draft on leases that will be of interest to those in the financial services industry. 2013-05-17T17:55:00Z 2013-05-17T17:55:00Z Publication http://www.iasplus.com/en/publications/us/heads-up/2013/hu-leases-ed This Heads Up discusses the revised exposure draft (ED), 'Leases', issued today by the FASB and IASB. The ED proposes a new accounting model under which off-balance-sheet financing arrangements would be eliminated for lessees. If finalized, the proposed ASU would converge most significant aspects of the FASB’s and IASB’s accounting for lease contracts. 2013-05-17T15:35:00Z 2013-05-17T15:35:00Z Publication http://www.iasplus.com/en/publications/us/other/cl-proposed-asu-recognition-and-measurement This comment letter on the FASB's proposed Accounting Standards Update (ASU) ‘Recognition and Measurement of Financial Assets and Financial Liabilities’ compares the proposed ASU with the IASB’s exposure draft on proposed limited changes to IFRS 9 (2010). 2013-05-17T09:35:00Z 2013-05-17T09:35:00Z Publication http://www.iasplus.com/en/publications/uk/need-to-know/2013/leases-ed This publication from Deloitte (UK) discusses IASB Exposure Draft ED/2013/6 'Leases'. 2013-05-17T00:00:00Z 2013-05-17T00:00:00Z Publication http://www.iasplus.com/en/publications/colombia/other/as-16 This publication from Deloitte (Colombia) is a Spanish version of 'US-PCAOB Auditing Standard No. 16 – Communications with Audit Committees'. 2013-05-17T00:00:00Z 2013-05-17T00:00:00Z Publication http://www.iasplus.com/en/publications/global/podcasts/poole-beddy-leases-ed-interview Robert Bruce interviews Veronica Poole, Global IFRS Leader — Technical and Mark Beddy, Senior Partner in the UK Real Estate Group, on the Leases ED issued by the IASB. 2013-05-16T17:30:00Z 2013-05-16T17:30:00Z Publication http://www.iasplus.com/en/publications/global/ifrs-in-focus/2013/ifrs-in-focus-ed-leases This newsletter outlines the proposals included in the May 2013 exposure draft 'Leases' and summarises some of the significant changes from existing IFRSs. 2013-05-16T13:30:00Z 2013-05-16T13:30:00Z Publication http://www.iasplus.com/en/publications/colombia/other/spanish-audit-comm-guide-jan-2013 Spanish version of Audit Committee Resource Guide (January 2013). 2013-05-15T15:15:00Z 2013-05-15T15:15:00Z Publication http://www.iasplus.com/en/publications/colombia/heads-up-colombia/2013/hu-fasb-pcc-spanish Spanish version of Heads Up Volume 20, Issue 14, 25 April 2013: 'FASB and PCC Update Private-Company Decision-Making Framework'. 2013-05-15T15:00:00Z 2013-05-15T15:00:00Z Publication http://www.iasplus.com/en/publications/e-learning/ifrs-13 This Deloitte e-learning module provides training in the background, scope and principles under IFRS 13 'Fair Value Measurement', and the application of this Standard. Topics covered include the identification of assets and liabilities, market characteristics and market participants, determining the highest and best use of non-financial assets, the measurement of liabilities, appropriate valuation techniques, determining the level in the hierarchy and the correct price, and disclosure. 2013-05-15T01:00:00Z 2013-05-15T01:00:00Z Publication http://www.iasplus.com/en/publications/us/industry-spotlight/oil-gas-issue-1 This Oil & Gas Spotlight discusses the roundtable hosted in April by Deloitte on the petroleum resources classification framework and specifics related to the identification and characterization of hydrocarbon resources and reserves. It highlights (1) the importance of reserves to an oil and gas company, (2) the nature of the petroleum resources classification framework used by oil and gas companies to estimate petroleum quantities, and (3) best practices to ensure that resources are properly characterized, accurately calculated, and appropriately reported. 2013-05-13T19:40:00Z 2013-05-13T19:40:00Z Publication http://www.iasplus.com/en/publications/us/industry-spotlight/tech-spotlight-issue-4 This Technology Spotlight highlights various considerations associated with revenue recognition in the online and mobile gaming industry, particularly the “freemium” gaming model. 2013-05-09T20:45:00Z 2013-05-09T20:45:00Z Publication http://www.iasplus.com/en/publications/global/ifrs-on-point/2013/april2013 IFRS on Point, published at the end of each month, highlights critical IFRS-related financial reporting developments. 2013-05-09T13:55:00Z 2013-05-09T13:55:00Z Publication http://www.iasplus.com/en/publications/canada/ifrs-on-point-french/march2013 French translation of IFRS on Point — March 2013. 2013-05-09T05:50:00Z 2013-05-09T05:50:00Z Publication http://www.iasplus.com/en/publications/australia/models/june-2013-rdr This publication from Deloitte (Australia) illustrates the disclosures required to comply with Australia's 'Reduced Disclosure Requirements' (RDR) when early adopted for financial years ending on 30 June 2013 and later periods. 2013-05-09T01:00:00Z 2013-05-09T01:00:00Z Publication http://www.iasplus.com/en/publications/japan/webcasts/impairment-ed Deloitte's IFRS Centre of Excellence in Japan has released a recorded webcast (in Japanese) on IASB Exposure Draft ED/2013/3 'Financial Instruments: Expected Credit Losses', which was released in March 2013. 2013-05-09T01:00:00Z 2013-05-09T01:00:00Z Publication http://www.iasplus.com/en/publications/australia/other-australian-publications/whats-new-june-2013 This publication from Deloitte (Australia) provides a high level overview of new and revised Australian financial reporting requirements that need to be considered for financial reporting periods ending on 30 June 2013. Entities can use this listing to perform a quick check that all the new financial reporting requirements have been fully considered as part of their June 2013 reporting close process. 2013-05-09T00:00:00Z 2013-05-09T00:00:00Z Publication http://www.iasplus.com/en/publications/poland/mssf-dla-spolek-gieldowych/08-2013 Polish language quarterly newsletter discussing issues relevant to IFRS for listed companies. 2013-05-08T11:00:00Z 2013-05-08T11:00:00Z Publication http://www.iasplus.com/en/publications/canada/ifrs-in-focus-french/2013/fr-iirc-framework A French translation of 'IFRS in Focus — IIRC consults on its International Integrated Reporting Framework'. 2013-05-07T14:40:00Z 2013-05-07T14:40:00Z Publication http://www.iasplus.com/en/publications/e-learning/ifrs-3 This Deloitte e-learning module provides training in the background, scope and principles under IFRS 3 'Business Combinations', and the application of this Standard. Topics covered include the definition of a business combination, amounts included in consideration transferred, recognition and measurement principles, and accounting for goodwill. 2013-05-07T00:00:00Z 2013-05-07T00:00:00Z Publication http://www.iasplus.com/en/publications/e-learning/ias-16 This Deloitte e-learning module provides training in the background, scope and principles under IAS 16 'Property, Plant and Equipment', and the application of this Standard. Topics covered include the initial measurement of assets, accounting for dismantling costs, depreciation, subsequent measurement of property, plant and equipment and the impact of impairment. 2013-05-07T00:00:00Z 2013-05-07T00:00:00Z Publication http://www.iasplus.com/en/publications/e-learning/ias-27 This Deloitte e-learning module provides training in the background, scope and principles under IAS 27 'Separate Financial Statements', and the application of this Standard. Topics covered include when and how to apply the standard, and accounting for investments in subsidiaries, joint ventures and associates in the separate financial statements. 2013-05-07T00:00:00Z 2013-05-07T00:00:00Z Publication http://www.iasplus.com/en/publications/e-learning/ias-1 This Deloitte e-learning module provides training in the background, scope and principles under IAS 1 'Presentation of Financial Statements', and the application of this Standard. Topics covered include financial statements, aggregation and set off, classifying items as current or non-current, classifying items between profit or loss and other comprehensive income, items disclosed on the face of the statement of changes in equity, items disclosed, and the notes, nature of information and key assumptions required to complete the set of financial statements. 2013-05-06T23:00:00Z 2013-05-06T23:00:00Z Publication http://www.iasplus.com/en/publications/e-learning/ifrs-11 This Deloitte e-learning module provides training in the background, scope and principles under IFRS 11 'Joint Arrangements', and the application of this Standard. Topics covered include the concept of 'joint control', classifying joint arrangements in practical situations, and accounting treatments for joint arrangements. 2013-05-06T23:00:00Z 2013-05-06T23:00:00Z Publication http://www.iasplus.com/en/publications/canada/other/deloitte-digest/french/march-2013 French translation of the Standard-setting Activities Digest for March 2013. 2013-05-06T00:00:00Z 2013-05-06T00:00:00Z Publication http://www.iasplus.com/en/publications/australia/monthly-roundup/april-2013 This publication from Deloitte (Australia) discusses financial reporting developments during the month of April 2013, highlighting the key considerations for financial reporting at June 2013, for both annual and interim financial reports. 2013-05-06T00:00:00Z 2013-05-06T00:00:00Z Publication http://www.iasplus.com/en/publications/us/accounting-roundup/2013/ar042013 This issue features articles on the appointment of Russell G. Golden as the new chairman of the FASB and the FASB's ASUs related to (1) not-for-profit entities (issued in response to an EITF consensus) and (2) the liquidation basis of accounting. 2013-05-03T15:50:00Z 2013-05-03T15:50:00Z Publication http://www.iasplus.com/en/publications/global/ifrs-in-focus/2013/ifrs-in-focus-rra This newsletter discusses the exposure draft ED/2013/5 'Regulatory Deferral Accounts', issued by the IASB, which proposes an interim standard for entities that are first-time adopters and have recognised regulatory deferral account balances under their previous GAAP policies. 2013-05-01T12:45:00Z 2013-05-01T12:45:00Z Publication http://www.iasplus.com/en/publications/canada/ifrs-in-focus-french/2013/fr-ed-ias19 A French translation of IFRS in Focus — 'IASB proposes amendments to IAS 19 (2011) to clarify the accounting for employee contributions'. 2013-04-30T19:35:00Z 2013-04-30T19:35:00Z Publication http://www.iasplus.com/en/publications/australia/models/june-2013-spfr Deloitte (Australia) has published model financial statements for entities preparing special purpose financial reports under Australian Accounting Standards, for financial years ending on or after 30 June 2013. 2013-04-30T01:00:00Z 2013-04-30T01:00:00Z Publication http://www.iasplus.com/en/publications/japan/ifrs-in-focus/2013/iirc Japanese translation 2013-04-30T00:00:00Z 2013-04-30T00:00:00Z Publication http://www.iasplus.com/en/publications/south-africa/technically-speaking/april-2013 This edition of 'Technically Speaking' from Deloitte (South Africa) discusses frequently asked question for disclosure of remuneration; par value shares and share premium in terms of the new Companies Act; expected impact from standards with implementation dates approaching; auditor reports for the 21st century; minor amendments to IFRS; and the results of the Third Global IFRS Banking Survey. 2013-04-29T15:30:00Z 2013-04-29T15:30:00Z Publication http://www.iasplus.com/en/publications/insurance/podcasts/episode-3 Listen to Deloitte’s Global IFRS Insurance Lead Partner, Francesco Nagari, and Patrick Finnegan, Member of the IASB, discussing “The IFRS impacts on external stakeholders including investors.” 2013-04-29T01:00:00Z 2013-04-29T01:00:00Z Publication http://www.iasplus.com/en/publications/us/heads-up/2013/hu-private-company-decision-making This Heads Up discusses the recently issued invitation to comment (ITC), 'Private Company Decision-Making Framework — A Guide for Evaluating Financial Accounting and Reporting for Private Companies', which was jointly issued by the FASB and Private Company Council. The ITC contains an updated version of the framework that was initially proposed in a discussion paper issued by the FASB staff in July 2012. Comments on the ITC are due by June 21, 2013. 2013-04-25T20:35:00Z 2013-04-25T20:35:00Z Publication http://www.iasplus.com/en/publications/colombia/ifrs-in-focus-spanish/2013/ifrs-in-focus-spanish-ias-36 Spanish translation of 'IFRS in Focus — IASB proposes limited scope amendments to IAS 36'. 2013-04-24T20:10:00Z 2013-04-24T20:10:00Z Publication http://www.iasplus.com/en/publications/colombia/other/a-closer-look-spanish Spanish version of 'A Closer Look – Fair value measurement of financial instruments under IFRS 13'. 2013-04-24T19:40:00Z 2013-04-24T19:40:00Z Publication http://www.iasplus.com/en/publications/global/comment-letters/2013/ed-2012-7 We welcome the IASB’s initiative to address the lack of guidance in IFRS 11 in this area and agree that application of the principles of IFRS 3 is an appropriate methodology when the joint operation constitutes a business. 2013-04-23T22:55:00Z 2013-04-23T22:55:00Z Publication http://www.iasplus.com/en/publications/us/aje/2013/fasb-new-chair Today, the Financial Accounting Foundation (FAF) named Russell G. Golden as the new chairman of the FASB. Mr. Golden, a FASB member since 2010, will replace current chairman Leslie F. Seidman, whose term expires June 30, 2013. Before serving as a Board member, Mr. Golden worked as the FASB’s technical director and as a FASB staff member. He is also a former partner with Deloitte & Touche LLP. 2013-04-23T20:00:00Z 2013-04-23T20:00:00Z Publication http://www.iasplus.com/en/publications/us/heads-up/2013/hu-asu-2013-07 This Heads Up discusses FASB Accounting Standards Update No. 2013-07, 'Liquidation Basis of Accounting'. The standard, which provides guidance on when and how to apply the liquidation basis of accounting, is effective for entities that determine that liquidation is imminent during annual reporting periods beginning after December 15, 2013, and interim reporting periods therein. 2013-04-23T19:20:00Z 2013-04-23T19:20:00Z Publication http://www.iasplus.com/en/publications/us/aje/2013/aicpa-aag-ebp The AICPA has issued a revised version of its Audit and Accounting Guide, 'Employee Benefit Plans'. 2013-04-23T18:00:00Z 2013-04-23T18:00:00Z Publication http://www.iasplus.com/en/publications/poland/biuletyn-mssf/biuletyn-mssf-2-2013 Polish language newsletter on financial reporting standards. This edition discusses the changes to IFRS 10 regarding investment entities, the proposed amendments arising from the annual improvements 2011-2013, and the proposed changes regarding equity accounting and recoverable amount disclosures. 2013-04-23T10:15:00Z 2013-04-23T10:15:00Z Publication http://www.iasplus.com/en/publications/uk/closer-look/2013/april-2013 This publication from Deloitte (United Kingdom) considers both practical and technical aspects of applying IFRS 13 'Fair value Measurement' to four specific areas affecting financial instrument valuations and disclosures. 2013-04-22T00:00:00Z 2013-04-22T00:00:00Z Publication http://www.iasplus.com/en/publications/us/aje/2013/pasu-eitf This week, the FASB exposed a proposed ASU, Accounting for Investments in Qualified Affordable Housing Projects, for public comment in response to a consensus-for-exposure reached at the EITF’s March meeting. See Deloitte’s March 2013 EITF Snapshot for more information. 2013-04-19T20:00:00Z 2013-04-19T20:00:00Z Publication http://www.iasplus.com/en/publications/global/ifrs-in-focus/2013/ifrs-in-focus-iirc This newsletter discusses the Consultation draft of the International Integrated Reporting Framework published by the International Integrated Reporting Council (IIRC). It discusses the draft Framework's objectives, fundamental concepts, guiding principles and content elements of an integrated report, and guidance on its preparation and presentation. 2013-04-17T13:05:00Z 2013-04-17T13:05:00Z Publication http://www.iasplus.com/en/publications/us/industry-spotlight/bs-issue-3 This Banking and Securities Spotlight discusses the FASB´s new balance sheet offsetting disclosure requirements and the challenges banking and securities companies may encounter when complying with them. The requirements are effective for fiscal years beginning on or after January 1, 2013, and interim periods therein, and retrospective application is required for all comparative periods presented. 2013-04-16T20:55:00Z 2013-04-16T20:55:00Z Publication