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Deloitte comment letter on IFRS for SMEs comprehensive review

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IFRS for SMEs — Future reviews
Feb 18, 2015 09:00 AM
The Board discussed the future process of review regarding the IFRS for SMEs.
IFRS for SMEs - Transition requirements for the revaluation option for property, plant and equipment (‘PPE’)
Jan 21, 2015 11:45 AM
This session was devoted to discussing a sweep issue that arose in the drafting of the forthcoming amendments to IFRS for SMEs: the transition requirements for the revaluation option for property, plant and equipment (‘PPE’)
IFRS for SMEs
Dec 16, 2014 11:00 AM
The Board was presented a due process paper asking the Board (a) to agree that no re-exposure was necessary, (b) whether any member intended to dissent, and (c) to confirm that all necessary steps had been observed.
IFRS for SMEs
Nov 19, 2014 10:30 AM
The Board discussed the main issues raised by respondents to the proposed amendments to the International Financial Reporting Standard for Small and Medium-sized Entities in October 2014. The remaining issues were discussed in this session. The Board tentatively decided to: (i) amend the requirements for income taxes to closely align them to IAS 12; (ii) require additional disclosures for each undue cost or effort exception used; (iii) amend the definition of basic financial instruments; (iv) amend the requirements for accounting for subsidiaries acquired with the intention of sale; (v) amend the requirements for distribution of non-cash assets; and (vi) transition provisions. The Board also tentatively decided to add clarifications for: (i) offsetting income taxes and liabilities; (ii) accounting for extractive activities; and (iii) best evidence of fair value.
IFRS for SMEs — Education session
May 20, 2014 01:35 PM
The staff provided an overview of the responses to the proposed amendments to IFRS for SMEs. The Board discussed some of the issues raised by respondents. As this was an education session, the Board was not asked to make any decisions.
Use of IFRSs around the world
Jan 27, 2014 11:30 AM
Dr Paul Pacter made a presentation on the IFRS Foundation’s research on the use of IFRSs around the world.
Cost and benefits of IFRS adoption
Jun 10, 2013 11:45 AM
The IFRS Advisory Council discussed the recently released IFRS country profiles, Canadian Executives Research Foundation/Accounting Standards Board (AcSB) study on IFRS transition in Canada, and a summary of a report on the Korean transition experience.
Update on Trustee activities
Jun 10, 2013 09:45 AM
The IFRS Advisory Council was updated on the status of the Foundation’s funding review, the use of IFRS in the United States and other countries, changes in the composition of the IASB and IFRS Foundation Trustees, and a review of the activities of the Due Process Oversight Committee.
Release of IFRS Foundation Staff Analysis of the SEC Final Staff Report (13 July 2012)
Oct 23, 2012 09:00 AM
The IASB Chairman announced to the council the availability of the IFRS Foundation staff analysis of the SEC Final Staff Report.
Comments from the representative of the US SEC
Oct 22, 2012 11:45 AM
Acting Chief Accountant of the US SEC, Mr Paul Beswick, gave an update on the SEC situation as it concerns the adoption of IFRSs in the US.
IASB activities
Apr 01, 2011 01:30 PM
Mr Glauber reported on the progress of the IASB's agenda and the convergence efforts of the IASB and FASB

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