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<title>Deloitte's IAS Plus RSS Feed</title>
<description>News and information about international financial reporting</description>
<link>http://www.iasplus.com</link>
<language>en-gb</language>
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<item>
<title>3 November 2011: FAF webcast on Private Company Standards Improvement Council</title>
<description>On Friday, 18 November, the Financial Accounting Foundation (FAF) will host a free webcast on their recently-issued Request for Comment on the Plan to Establish the Private Company Standards Improvement Council (PCSIC).</description>
<link>http://www.iasplus.com/pastnews/2011nov.htm#111103-3</link>
<pubDate>Thu, 03 Nov 2011 11:10 -0400</pubDate>
<category>FAF</category>
<category>Webcasts</category>
<guid isPermaLink="false">2011-657</guid>
</item>
<item>
<title>3 November 2011: 2012 IFRS Blue Book – Coming Soon</title>
<description>The IFRS Foundation has announced that the 2012 'IFRS Consolidated without early application' will be published in December 2011.</description>
<link>http://www.iasplus.com/pastnews/2011nov.htm#111103-2</link>
<pubDate>Thu, 03 Nov 2011 11:10 +0100</pubDate>
<category>IASB</category>
<category>Publications</category>
<category>Standards</category>
<guid isPermaLink="false">2011-656</guid>
</item>
<item>
<title>3 November 2011: UK report on going concern considers efficacy of IFRSs</title>
<description>The Sharman Panel of Inquiry, established at the invitation of the United Kingdom Financial Reporting Council (UK FRC) to consider going concern and liquidity risks, has published its preliminary report and recommendations. The terms of reference for the inquiry included consideration of whether the going concern and liquidity risk disclosures required by IFRS provided timely and relevant information for all stakeholders.</description>
<link>http://www.iasplus.com/pastnews/2011nov.htm#111103-1</link>
<pubDate>Thu, 03 Nov 2011 16:30 +1030</pubDate>
<category>UK FRC</category>
<category>Standards: IAS 1</category>
<category>Standards: IAS 39</category>
<category>Standards: IFRS 7</category>
<category>Standards: IFRS 9</category>
<category>Standards: IFRS 13</category>
<category>IASB Projects: Impairment</category>
<guid isPermaLink="false">2011-655</guid>
</item>
<item>
<title>2 November 2011: Notes from the special November IASB meeting</title>
<description>The IASB held a supplemental meeting on 1 November 2011 in London with the FASB to discuss the leases project. We have posted Deloitte observer notes from the meeting.</description>
<link>http://www.iasplus.com/pastnews/2011nov.htm#111102-4</link>
<pubDate>Wed, 02 Nov 2011 16:10 -0400</pubDate>
<category>IASB</category>
<category>IASB Project: Leases</category>
<category>IASB meetings</category>
<guid isPermaLink="false">2011-654</guid>
</item>
<item>
<title>2 November 2011: Agenda for the Global Preparers Forum meeting</title>
<description>The IASB has posted to its website the agenda for the 8 November meeting of IASB representatives with the Global Preparers Forum.
The topic to be discussed are work plan update, future agenda and due process, IFRS Interpretation Committee, global implementation of IFRSs, financial instruments, leases, and revenue projects.</description>
<link>http://www.iasplus.com/pastnews/2011nov.htm#111102-3</link>
<pubDate>Wed, 02 Nov 2011 16:10 -0400</pubDate>
<category>IASB</category>
<category>IASB Project: Financial instruments</category>
<category>IASB Project: Leases</category>
<category>IASB Project: Revenue</category>
<category>Work plan</category>
<category>IASB meetings</category>
<guid isPermaLink="false">2011-653</guid>
</item>
<item>
<title>2 November 2011: Agenda for the 7 November special IASB meeting</title>
<description>The IASB has posted to its website the agenda and the agenda papers for the 7 November special meeting (14:30 - 16:00 GMT).
The topic to be discussed is the Mandatory Effective Date of IFRS 9.</description>
<link>http://www.iasplus.com/pastnews/2011nov.htm#111102-2</link>
<pubDate>Wed, 02 Nov 2011 11:40 +0100</pubDate>
<category>IASB</category>
<category>Standards: IFRS 9</category>
<category>IASB Project: Effective date of IFRS 9</category>
<category>IASB meetings</category>
<guid isPermaLink="false">2011-652</guid>
</item>
<item>
<title>2 November 2011: CFA Institute study on user perspectives on IFRS 7 disclosures</title>
<description>The CFA Institute, a global association of investment professionals, has published a report entitled 'User Perspectives on Financial Instrument Risk Disclosures under IFRS (Part 1)', providing user insights and recommendations regarding risk disclosures under IFRS 7 'Financial Instruments: Disclosures'.</description>
<link>http://www.iasplus.com/pastnews/2011nov.htm#111102-1</link>
<pubDate>Wed, 02 Nov 2011 17:50 +1030</pubDate>
<category>CFA Institute</category>
<category>Standards: IFRS 7</category>
<guid isPermaLink="false">2011-651</guid>
</item>
<item>
<title>1 November 2011: IFRS Foundation's translations update</title>
<description>The IFRS Foundation has announced the publication of French and Slovak translations.</description>
<link>http://www.iasplus.com/pastnews/2011nov.htm#111101-3</link>
<pubDate>Tue, 01 Nov 2011 14:20 +0100</pubDate>
<category>IASB Projects: IFRS 1 government loans</category>
<category>Standards: IFRS 1</category>
<category>Standards: IAS 20</category>
<category>Exposure drafts</category>
<category>Standards: IFRS 10</category>
<category>Standards: IFRS 12</category>
<category>Standards: IAS 28</category>
<category>IASB Projects: Investment entities</category>
<category>IASB Projects: Consolidation</category>
<category>IFRS Foundation</category>
<category>Translations</category>
<category>Languages: French</category>
<category>Languages: Slovak</category>
<guid isPermaLink="false">2011-650</guid>
</item>
<item>
<title>1 November 2011: IPSASB issues standards on service concessions, annual improvements</title>
<description>The International Public Sector Accounting Standards Board (IPSASB) has released new standards on service concession arrangements and annual improvements. IPSAS 32 'Service Concession Arrangements: Grantor' creates symmetry with IFRIC 12 on relevant accounting issues (i.e. liabilities, revenues, and expenses) from the grantor's point of view. The improvements amend existing IPSASs to maintain alignment with International Financial Reporting Standards (IFRSs), as well as other general improvements.</description>
<link>http://www.iasplus.com/pastnews/2011nov.htm#111101-2</link>
<pubDate>Tue, 01 Nov 2011 15:45 +1030</pubDate>
<category>IPSASB</category>
<category>Interpretations: IFRIC 12</category>
<category>IASB Projects: Annual improvements</category>
<guid isPermaLink="false">2011-648</guid>
</item>
<item>
<title>1 November 2011: Canadian regulator decides against allowing early adoption of recent IFRSs by certain entities</title>
<description>The Canadian Office of the Superintendent of Financial Institutions (OSFI), an independent agency of the Government of Canada that supervises and regulates Canadian banks, insurers, and federally registered private pension plans, has issued a letter in which it concludes entities which it regulates should not early adopt many standards recently issued by the IASB.</description>
<link>http://www.iasplus.com/pastnews/2011nov.htm#111101-1</link>
<pubDate>Tue, 01 Nov 2011 14:40 +1030</pubDate>
<category>Countries: Canada</category>
<category>Standards: IFRS 10</category>
<category>Standards: IFRS 11</category>
<category>Standards: IFRS 12</category>
<category>Standards: IFRS 13</category>
<category>Standards: IAS 27</category>
<category>Standards: IAS 28</category>
<category>Standards: IAS 1</category>
<category>Standards: IAS 19</category>
<guid isPermaLink="false">2011-647</guid>
</item>
<item>
<title>31 October 2011: Israel and US regulators enter into a cooperative agreement</title>
<description>The Israel Securities Authority (ISA) and the Public Company Accounting Oversight Board of the United States (PCAOB) have entered into a cooperative agreement. The cooperative agreement for the exchange of confidential information will enhance the supervisory oversight of auditors and accounting firms performing in both jurisdictions.</description>
<link>http://www.iasplus.com/pastnews/2011oct.htm#111031-1</link>
<pubDate>Mon, 31 Oct 2011 13:20 -0400</pubDate>
<category>Countries: Israel</category>
<category>Countries: United States</category>
<category>PCAOB</category>
<guid isPermaLink="false">2011-646</guid>
</item>
<item>
<title>28 October 2011: IFRS compliance, presentation and disclosure checklist for 2011</title>
<description>Deloitte's IFRS Global Office has published the IFRS Compliance, Presentation and Disclosure Checklist for 2011.</description>
<link>http://www.iasplus.com/pastnews/2011oct.htm#111028-4</link>
<pubDate>Fri, 28 Oct 2011 16:15 -0400</pubDate>
<category>Checklists</category>
<category>Publications</category>
<guid isPermaLink="false">2011-645</guid>
</item>
<item>
<title>28 October 2011: Investor webcast by the IASB and the CFA Institute</title>
<description>An investor webcast by the IASB and the CFA Institute will be held on 9 November 2011.
The IASB and the CFA Institute will discuss the IASB's first public agenda consultation, how the Board
will decide what should be on its agenda and why investor input is crucial in that process. </description>
<link>http://www.iasplus.com/pastnews/2011oct.htm#111028-3</link>
<pubDate>Fri, 28 Oct 2011 14:10 +0200</pubDate>
<category>CFA Institute</category>
<category>Webcasts</category>
<category>IASB Projects: Agenda Consultation</category>
<category>IASB</category>
<guid isPermaLink="false">2011-644</guid>
</item>
<item>
<title>28 October 2011: New Zealand to consider ways to reduce excessive disclosures under IFRSs</title>
<description>In a move which may give additional impetus to global calls for disclosure relief in financial reporting, the New Zealand Accounting Standards Board (NZASB) is to consider a short-term action plan to encourage the reduction of excessive disclosures at its upcoming meeting on 2 November 2011.</description>
<link>http://www.iasplus.com/pastnews/2011oct.htm#111028-2</link>
<pubDate>Fri, 28 Oct 2011 14:30 +1030</pubDate>
<category>Countries: New Zealand</category>
<category>Disclosures</category>
<category>NZASB</category>
<guid isPermaLink="false">2011-644</guid>
</item>
<item>
<title>28 October 2011: 'Question and Answer' report from recent Deloitte global financial reporting Dbriefs webcast</title>
<description>On 18 October 2011, a Deloitte Dbriefs webcast on global financial reporting was held, entitled IFRS: Important Developments. A 'Question and Answer' report has been published containing a summary of audience questions submitted during the live webcast, together with suggested responses. Topics covered in the report include the IASB's projects on hedge accounting, revenue recognition, offsetting and investment entities, and the IASB's agenda consultation.</description>
<link>http://www.iasplus.com/pastnews/2011oct.htm#111028-1</link>
<pubDate>Fri, 28 Oct 2011 13:15 +1030</pubDate>
<category>Webcasts</category>
<category>IASB Projects: Financial instruments</category>
<category>IASB Projects: Hedge accounting</category>
<category>IASB Projects: Revenue</category>
<category>IASB Projects: Offsetting</category>
<category>IASB Projects: Investment entities</category>
<category>IASB Projects: Agenda Consultation</category>
<guid isPermaLink="false">2011-643</guid>
</item>
<item>
<title>27 October 2011: Remarks by IASB Chairman Hans Hoogervorst at the IFRS Conference: Latin America and the Caribbean</title>
<description>On 27 October 2011, IASB Chairman Hans Hoogervorst addressed the IFRS Conference: Latin America and the Caribbean, in Sao Paulo, Brazil. In his speech, he discussed the prospects for global accounting standards, Latin American adoption of IFRS, and the agenda and priorities of the IASB.</description>
<link>http://www.iasplus.com/pastnews/2011oct.htm#111027-3</link>
<pubDate>Fri, 28 Oct 2011 08:15 +1030</pubDate>
<category>Hoogervorst</category>
<category>IASB</category>
<category>Countries: Latin America</category>
<category>Countries: Brazil</category>
<category>Convergence</category>
<category>IASB Projects: Agenda Consultation</category>
<guid isPermaLink="false">2011-642</guid>
</item>
<item>
<title>27 October 2011: French ANC proposes simplification of accounting obligations for small listed companies in Europe</title>
<description>In accordance with the European Regulation No 1606/2002 the application of IFRSs is mandatory
in the consolidated financial statements of all listed companies irrespective of their size. The
French national standard setter Autorite des Normes Comptables (ANC) has now published a proposal
for the simplification of the accounting requirements for small listed companies.</description>
<link>http://www.iasplus.com/pastnews/2011oct.htm#111027-2</link>
<pubDate>Thu, 27 Oct 2011 11:30 +0200</pubDate>
<category>Disclosures</category>
<category>Countries: Europe</category>
<category>Countries: France</category>
<category>Differential reporting</category>
<guid isPermaLink="false">2011-641</guid>
</item>
<item>
<title>27 October 2011: Initial organisations participating in integrated reporting pilot announced</title>
<description>The International Integrated Reporting Committee (IIRC) has announced that over 40 companies from around the world have been chosen as the initial participants in the IIRC Pilot Programme Programme, with further participants expected.</description>
<link>http://www.iasplus.com/pastnews/2011oct.htm#111027-1</link>
<pubDate>Thu, 27 Oct 2011 16:30 +1030</pubDate>
<category>Sustainability reporting</category>
<category>Integrated reporting</category>
<category>IIRC</category>
<category>Countries: Australia</category>
<category>Countries: Brazil</category>
<category>Countries: Canada</category>
<category>Countries: China</category>
<category>Countries: Denmark</category>
<category>Countries: France</category>
<category>Countries: Germany</category>
<category>Countries: Italy</category>
<category>Countries: Japan</category>
<category>Countries: Russia</category>
<category>Countries: South Africa</category>
<category>Countries: Spain</category>
<category>Countries: Sri Lanka</category>
<category>Countries: Sweden</category>
<category>Countries: Switzerland</category>
<category>Countries: The Netherlands</category>
<category>Countries: United Kingdom</category>
<category>Countries: United States</category>
<guid isPermaLink="false">2011-640</guid>
</item>
<item>
<title>26 October 2011: Colombia issues proposal paper on IFRS convergence</title>
<description>In October 2011, the Consejo Tecnico de la Contaduría Publica de Colombia (CTCP, Technical Council of Public Accountants in Colombia) published a proposal paper "Propuesta de normas de contabilidad e informacion financiera para la convergencia hacia Estandares Internacionales" (Proposed standards of accounting and financial reporting for convergence with International Standards). The proposal paper represents another step toward Colombian convergence with IFRS.</description>
<link>http://www.iasplus.com/pastnews/2011oct.htm#111026-4</link>
<pubDate>Wed, 26 Oct 2011 15:25 -0400</pubDate>
<category>Countries: Colombia</category>
<category>Convergence</category>
<guid isPermaLink="false">2011-639</guid>
</item>
<item>
<title>26 October 2011: IAASB begins post-implementation review of clarified auditing standards</title>
<description>The International Auditing and Assurance Standards Board (IAASB) has released a plan for a post-implementation review of the clarified International Standards on Auditing (ISAs).</description>
<link>http://www.iasplus.com/pastnews/2011oct.htm#111026-3</link>
<pubDate>Wed, 26 Oct 2011 15:25 -0400</pubDate>
<category>IAASB</category>
<category>IFAC</category>
<category>Auditing</category>
<guid isPermaLink="false">2011-638</guid>
</item>
<item>
<title>26 October 2011: Special IASB meetings in early November</title>
<description>Following the joint meeting of the IASB and the ASBJ on 31 October - 1 November,
the IASB will hold a special IASB meeting of the afternoon of 1 November 2001 (13:00-15:00).
The topic to be discussed is Leases. There will also be a special IASB meeting on 7 November 2011.</description>
<link>http://www.iasplus.com/pastnews/2011oct.htm#111026-2</link>
<pubDate>Wed, 26 Oct 2011 14:15 +0200</pubDate>
<category>IASB</category>
<category>IASB meetings</category>
<category>IASB Projects: Leases</category>
<guid isPermaLink="false">2011-637</guid>
</item>
<item>
<title>26 October 2011: European Commission presents package of measures to support entrepreneurship and responsible business</title>
<description>A responsible approach to business means more, and more sustainable, economic growth. This is why the European Commission has
presented a package of measures to support entrepreneurship and responsible business.</description>
<link>http://www.iasplus.com/pastnews/2011oct.htm#111026-1</link>
<pubDate>Wed, 26 Oct 2011 13:55 +0200</pubDate>
<category>Countries: Europe</category>
<guid isPermaLink="false">2011-636</guid>
</item>
<item>
<title>25 October 2011: Remarks by FASB Chairman Leslie Seidman to the NASBA</title>
<description>On 24 October 2011, FASB Chairman Leslie Seidman gave a speech to the National Association of State Boards of Accountancy (NASBA) on her personal views regarding three subjects. The subjects were 1) convergence status between the IASB and FASB; 2) IFRS incorporation and 'condorsement'; and 3) the current stance on private companies standard-setting.</description>
<link>http://www.iasplus.com/pastnews/2011oct.htm#111025-3</link>
<pubDate>Wed, 26 Oct 2011 10:15 +1030</pubDate>
<category>FASB</category>
<category>Countries: United States</category>
<category>Convergence</category>
<category>Differential reporting</category>
<guid isPermaLink="false">2011-635</guid>
</item>
<item>
<title>25 October 2011: 'EFRAG Update' with summaries for the late September conference call and the October EFRAG TEG meeting</title>
<description>The European Financial Reporting Advisory Group (EFRAG) has released the October 2011 issue of its 'EFRAG Update' newsletter.</description>
<link>http://www.iasplus.com/pastnews/2011oct.htm#111025-2</link>
<pubDate>Tue, 25 Oct 2011 10:00 +0200</pubDate>
<category>EFRAG</category>
<category>Countries: Europe</category>
<category>Standards: IAS 1</category>
<category>Standards: IAS 19</category>
<guid isPermaLink="false">2011-634</guid>
</item>
<item>
<title>25 October 2011: Proposed amended requirements for breaches of the 'Code of Ethics for Professional Accountants'</title>
<description>The International Ethics Standards Board for Accountants (IESBA) has released for comment 'Proposed Changes to the Code of Ethics for Professional Accountants Related to Provisions Addressing a Breach of a Requirement of the Code'.</description>
<link>http://www.iasplus.com/pastnews/2011oct.htm#111025-1</link>
<pubDate>Tue, 25 Oct 2011 13:55 +1030</pubDate>
<category>IESBA</category>
<category>Ethics</category>
<category>IFAC</category>
<guid isPermaLink="false">2011-633</guid>
</item>
<item>
<title>24 October 2011: Agenda for November 2011 IFRS Interpretations Committee meeting</title>
<description>The IFRS Interpretations Committee will meet at the IASB's offices in London on Thursday and Friday 3 and 4 November 2011. The meeting is open to the public and will be webcast. The tentative agenda has been released.</description>
<link>http://www.iasplus.com/pastnews/2011oct.htm#111024-3</link>
<pubDate>Mon, 24 Oct 2011 17:00 -0400</pubDate>
<category>IFRS Interpretations Committee</category>
<category>IFRIC meetings</category>
<guid isPermaLink="false">2011-632</guid>
</item>
<item>
<title>24 October 2011: EFRAG issues endorsement advice on amendments to IAS 1 and IAS 19</title>
<description>The European Financial Reporting Advisory Group (EFRAG) has submitted to the European Commission its Endorsement Advice Letters and Effects Study Reports on the amendments to IAS 1 and IAS 19 published in June 2011. EFRAG supports the amendments.</description>
<link>http://www.iasplus.com/pastnews/2011oct.htm#111024-2</link>
<pubDate>Mon, 24 Oct 2011 13:45 +0200</pubDate>
<category>Countries: Europe</category>
<category>EFRAG</category>
<category>Standards: IAS 1</category>
<category>Standards: IAS 19</category>
<guid isPermaLink="false">2011-631</guid>
</item>
<item>
<title>24 October 2011: IPSASB consults on the reporting of service performance information</title>
<description>The International Public Sector Accounting Standards Board (IPSASB) has published Consultation Paper 'Reporting Service Performance Information', which aims to present a principles-based approach to developing a consistent framework for public sector entities to improve the consistency and comparability of service performance information across jurisdictions and between entities.</description>
<link>http://www.iasplus.com/pastnews/2011oct.htm#111024-1</link>
<pubDate>Mon, 24 Oct 2011 15:45 +1030</pubDate>
<category>IPSASB</category>
<category>IFAC</category>
<guid isPermaLink="false">2011-630</guid>
</item>
<item>
<title>23 October 2011: Notes from the October IASB meeting</title>
<description>The IASB's regular monthly meeting was held on 19-20 October 2011 in Norwalk, CT, USA, part of it a joint meeting with the FASB. We have posted additional Deloitte observer notes from the meeting, covering the following topics: leases, financial instrument impairment and insurance contracts.</description>
<link>http://www.iasplus.com/pastnews/2011oct.htm#111023-1</link>
<pubDate>Mon, 24 Oct 2011 09:40 +1030</pubDate>
<category>IASB</category>
<category>IASB meetings</category>
<category>IASB Projects: Leases</category>
<category>IASB Projects: Financial instruments</category>
<category>IASB Projects: Impairment</category>
<category>IASB Projects: Insurance</category>
<category>FASB</category>
<guid isPermaLink="false">2011-629</guid>
</item>
<item>
<title>22 October 2011: Business Accounting Council of Japan continued its discussion over IFRS</title>
<description>Following on from the meeting on 25 August 2011, the Business Accounting Council
of Japan (BAC) met on 17 October for the third time to move discussions on IFRS forward.</description>
<link>http://www.iasplus.com/pastnews/2011oct.htm#111022-1</link>
<pubDate>Sat, 22 Oct 2011 08:40 +0200</pubDate>
<category>Countries: Japan</category>
<category>Convergence</category>
<guid isPermaLink="false">2011-628</guid>
</item>
<item>
<title>21 October 2011: EFRAG and OIC issue discussion paper on business combinations under common control</title>
<description>The European Financial Reporting Advisory Group (EFRAG) and the Organismo Italiano di Contabilita (OIC) have published Discussion Paper Accounting for Business Combinations under Common Control. The discussion paper aims to start a debate on business combinations under common control (BCUCC) and how it should be reflected in financial statements.</description>
<link>http://www.iasplus.com/pastnews/2011oct.htm#111021-6</link>
<pubDate>Fri, 21 Oct 2011 14:40 -0400</pubDate>
<category>EFRAG</category>
<category>Countries: Europe</category>
<category>Discussion Papers</category>
<category>Standards: IFRS 3</category>
<category>IASB Projects: Common control</category>
<guid isPermaLink="false">2011-627</guid>
</item>
<item>
<title>21 October 2011: Deloitte comment letter on exposure draft on the mandatory effective date of IFRS 9</title>
<description>Deloitte's IFRS Global Office has submitted a letter of comment to the International Accounting Standards Board (IASB) on its Exposure Draft ED 2011/3 Mandatory Effective Date of IFRS 9.</description>
<link>http://www.iasplus.com/pastnews/2011oct.htm#111021-5</link>
<pubDate>Fri, 21 Oct 2011 11:10 -0400</pubDate>
<category>Comment letters</category>
<category>IASB</category>
<category>Standards: IFRS 9</category>
<category>IASB Project: Effective date of IFRS 9</category>
<guid isPermaLink="false">2011-626</guid>
</item>
<item>
<title>21 October 2011: ESMA Activity Report on IFRS enforcement 2010</title>
<description>The European Securities and Markets Authority (ESMA) has published the
second annual activity report on monitoring enforcement of International Financial Reporting Standards (IFRS) in Europe.</description>
<link>http://www.iasplus.com/pastnews/2011oct.htm#111021-4</link>
<pubDate>Fri, 21 Oct 2011 14:45 +0200</pubDate>
<category>ESMA</category>
<category>Countries: Europe</category>
<category>Regulation and enforcement</category>
<guid isPermaLink="false">2011-625</guid>
</item>
<item>
<title>21 October 2011: EFRAG celebrates 10th anniversary</title>
<description>The European Financial Reporting Advisory Group (EFRAG) celebrated its
10th anniversary in 2011. On 13 October, a seminar was held reflecting on past
milestones, achievements and signalling future challenges that EFRAG is likely to face.</description>
<link>http://www.iasplus.com/pastnews/2011oct.htm#111021-3</link>
<pubDate>Fri, 21 Oct 2011 11:45 +0200</pubDate>
<category>IAS Plus Interviews</category>
<category>Enevoldsen</category>
<category>EFRAG</category>
<category>Robert Bruce</category>
<category>Countries: Europe</category>
<guid isPermaLink="false">2011-624</guid>
</item>
<item>
<title>21 October 2011: Notes from the October IASB meeting</title>
<description>The IASB's regular monthly meeting was held on 19-20 October 2011 in in Norwalk, CT, USA, part of it a joint meeting with the FASB.
We have posted Deloitte observer notes from most of the sessions held on on the first day of the meeting,
covering the following topics: annual improvements, fair value measurement, and revenue recognition.</description>
<link>http://www.iasplus.com/pastnews/2011oct.htm#111021-2</link>
<pubDate>Fri, 21 Oct 2011 11:45 +0200</pubDate>
<category>IASB</category>
<category>IASB meetings</category>
<category>FASB</category>
<category>Standards: IFRS 13</category>
<category>IASB Projects: Annual improvements</category>
<category>IASB Projects: Fair value measurement</category>
<category>Standards: IFRS 3</category>
<category>IASB Projects: Revenue</category>
<guid isPermaLink="false">2011-623</guid>
</item>
<item>
<title>21 October 2011: IPSASB requests comment on long-term sustainability of public sector finances proposals</title>
<description>The International Public Sector Accounting Standards Board (IPSASB) has published Exposure Draft (ED) 46 'Recommended Practice Guideline', which is designed to provide good practice guidelines on reporting on the long-term fiscal sustainability of a public sector entity.</description>
<link>http://www.iasplus.com/pastnews/2011oct.htm#111021-1</link>
<pubDate>Thu, 19 Oct 2011 14:55 +1030</pubDate>
<category>IPSASB</category>
<category>Exposure drafts</category>
<category>Credit crunch</category>
<category>IFAC</category>
<guid isPermaLink="false">2011-622</guid>
</item>
<item>
<title>20 October 2011: IASB publishes proposed amendment to IFRS 1</title>
<description>The IASB has published Exposure Draft Government Loans (Proposed amendments to IFRS 1) for public comment. The proposed amendment addresses how a first-time adopter would account for a government loan with a below-market rate of interest when transitioning to IFRSs. Comments are due by 5 January 2012.</description>
<link>http://www.iasplus.com/pastnews/2011oct.htm#111020-1</link>
<pubDate>Thu, 20 Oct 2011 12:12 -0400</pubDate>
<category>IASB Projects: IFRS 1 government loans</category>
<category>Standards: IFRS 1</category>
<category>Standards: IAS 20</category>
<category>Exposure drafts</category>
<guid isPermaLink="false">2011-621</guid>
</item>
<item>
<title>19 October 2011: IASB issues new Interpretation on waste removal costs in surface mining</title>
<description>The IASB has issued IFRIC Interpretation 20 'Stripping Costs in the Production Phase of a Surface Mine'. The Interpretation clarifies the requirements for accounting for stripping costs associated with waste removal in surface mining, including when production stripping costs should be recognised as an asset, how the asset is initially recognised, and subsequent measurement.</description>
<link>http://www.iasplus.com/pastnews/2011oct.htm#111019-1</link>
<pubDate>Thu, 19 Oct 2011 08:10 +1030</pubDate>
<category>IFRIC</category>
<category>Interpretations</category>
<category>Interpretations: IFRIC 20</category>
<category>Industries: Energy and resources</category>
<category>IFRIC Projects: Stripping costs</category>
<category>Standards: IAS 2</category>
<category>Standards: IAS 16</category>
<category>Standards: IAS 38</category>
<guid isPermaLink="false">2011-620</guid>
</item>
<item>
<title>19 October 2011: The Bruce Column - The Route for the Largest US Corporates</title>
<description>In New York this week the Deloitte IFRS Summit heard some persuasive arguments for IFRS becoming the norm at the highest level of the corporate world in the US. But, as our regular columnist, Robert Bruce, reports it was not just the voice of the IASB which was doing the persuading. The largest US corporates were also joining in.</description>
<link>http://www.iasplus.com/bruce/column111019.htm</link>
<pubDate>Wed, 19 Oct 2011 11:37 -0400</pubDate>
<category>Robert Bruce</category>
<category>Convergence</category>
<category>Countries: United States</category>
<guid isPermaLink="false">B2011-016</guid>
</item>
<item>
<title>18 October 2011: IFRS Foundation's translations update</title>
<description>The IFRS Foundation has announced the publication of the following translations in Albanian (IFRS for SMEs, Basis for Conclusions, Illustrative Financial Statements, Presentation and Disclosure Checklist), French (IFRS 13 and IAS 19), and Spanish (IFRS 11 and IFRS 12, Basis for Conclusions and Illustrative Examples).</description>
<link>http://www.iasplus.com/pastnews/2011oct.htm#111018-6</link>
<pubDate>Tue, 18 Oct 2011 11:23 -0400</pubDate>
<category>IFRS Foundation</category>
<category>Translations</category>
<category>Standards: IFRS 13</category>
<category>Standards: IAS 19</category>
<category>Standards: IFRS 11</category>
<category>Standards: IFRS 12</category>
<category>Languages: French</category>
<category>Languages: Spanish</category>
<category>Languages: Albanian</category>
<category>IFRS for SMEs</category>
<guid isPermaLink="false">2011-619</guid>
</item>
<item>
<title>18 October 2011: Consultation on the future role of the UK Financial Reporting Council</title>
<description>A consultation proposing the refocusing and streamlining of the United Kingdom Financial
Reporting Council (FRC) was launched today by the UK Department for Business,
Innovation and Skills (BIS) and the FRC. The aim of the reforms is to create an FRC that is
clearer about its role and purpose, narrowing its focus to areas of greatest concern to the operation of the capital markets.</description>
<link>http://www.iasplus.com/pastnews/2011oct.htm#111018-5</link>
<pubDate>Tue, 18 Oct 2011 13:35 +0200</pubDate>
<category>Countries: United Kingdom</category>
<category>UK FRC</category>
<guid isPermaLink="false">2011-618</guid>
</item>
<item>
<title>18 October 2011: European Outreach Meetings on the IASB Agenda Consultation – all dates and places confirmed</title>
<description>As reported earlier, the European Financial Reporting Advisory Group (EFRAG) will organise
outreach events on the IASB consultation on its future work programme published
in July 2011. All dates and places have now been confirmed.</description>
<link>http://www.iasplus.com/pastnews/2011oct.htm#111018-4</link>
<pubDate>Tue, 18 Oct 2011 11:28 +0200</pubDate>
<category>EFRAG</category>
<category>Countries: Europe</category>
<category>Countries: Denmark</category>
<category>Countries: Norway</category>
<category>Countries: Netherlands</category>
<category>Countries: Sweden</category>
<category>Countries: Poland</category>
<category>IASB Projects: Agenda Consultation</category>
<guid isPermaLink="false">2011-617</guid>
</item>
<item>
<title>18 October 2011: G20 finance ministers focus on global economic risks, reaffirm commitment to global standards</title>
<description>The G20 Finance Ministers and Central Bank Governors met in Paris, France on 14-15 October 2011. The meeting was focused on "heightened tensions and significant downside risks for the global economy that need to be addressed decisively to restore confidence, financial stability and growth" and included a commitment to global accounting standards.</description>
<link>http://www.iasplus.com/pastnews/2011oct.htm#111018-3</link>
<pubDate>Tue, 18 Oct 2011 12:58 +1030</pubDate>
<category>G20</category>
<category>Convergence</category>
<guid isPermaLink="false">2011-616</guid>
</item>
<item>
<title>18 October 2011: German translation of the 2011 'Red Book'</title>
<description>The IASB has announced the availability of a German translation of the '2011 International Financial Reporting Standards' ('Red Book').</description>
<link>http://www.iasplus.com/pastnews/2011oct.htm#111018-2</link>
<pubDate>Tue, 18 Oct 2011 12:58 +1030</pubDate>
<category>IASB</category>
<category>Standards</category>
<category>Languages: German</category>
<category>Translations</category>
<guid isPermaLink="false">2011-615</guid>
</item>
<item>
<title>18 October 2011: IASB updates June 2011 editorial corrections to IFRSs</title>
<description>The IASB has posted to its website a revised version of the batch of Editorial Corrections to IFRSs originally issued on 29 June 2011.</description>
<link>http://www.iasplus.com/pastnews/2011oct.htm#111018-1</link>
<pubDate>Tue, 18 Oct 2011 12:58 +1030</pubDate>
<category>IASB</category>
<category>Editorial corrections</category>
<category>IFRS for SMEs</category>
<category>Standards: IFRS 10</category>
<category>Standards: IFRS 11</category>
<category>Standards: IAS 19</category>
<category>Standards: IAS 1</category>
<guid isPermaLink="false">2011-614</guid>
</item>
<item>
<title>17 October 2011: EBA publishes follow-up review of banks' transparency in their 2010 Pillar 3 report</title>
<description>The European Banking Authority (EBA) has published its follow-up review of bank’s transparency in
their 2010 Pillar 3 reports. Pillar 3 reports are of special interest because of the interaction between Pillar 3 and IFRS 7 requirements.</description>
<link>http://www.iasplus.com/pastnews/2011oct.htm#111017-4</link>
<pubDate>Mon, 17 Oct 2011 13:13 +0200</pubDate>
<category>Countries: Europe</category>
<category>Standards: IFRS 7</category>
<category>IASB Projects: Financial instruments</category>
<category>Disclosures</category>
<category>EBA</category>
<guid isPermaLink="false">2011-613</guid>
</item>
<item>
<title>17 October 2011: Ethics standards board finalises priorities</title>
<description>The International Ethics Standards Board for Accountants ('IESBA') has released its '2011-2012 IESBA Strategy and Work Plan', which sets the direction and priorities for the activities of the IESBA.</description>
<link>http://www.iasplus.com/pastnews/2011oct.htm#111017-3</link>
<pubDate>Mon, 17 Oct 2011 13:53 +1030</pubDate>
<category>IESBA</category>
<category>IFAC</category>
<category>Ethics</category>
<guid isPermaLink="false">2011-612</guid>
</item>
<item>
<title>17 October 2011: UK FRC launches 'Financial Reporting Lab'</title>
<description>The United Kingdom Financial Reporting Council (FRC) has launched a 'Financial Reporting Lab' which aims to bring together companies and investors to identify practical solutions to reporting problems, such as the length and complexity of reports and financial statements.</description>
<link>http://www.iasplus.com/pastnews/2011oct.htm#111017-2</link>
<pubDate>Mon, 17 Oct 2011 11:47 +1030</pubDate>
<category>Countries: United Kingdom</category>
<category>UK FRC</category>
<category>Disclosures</category>
<category>Integrated reporting</category>
<guid isPermaLink="false">2011-611</guid>
</item>
<item>
<title>17 October 2011: IFAC updates policy policy statements on regulation and standard setting</title>
<description>The International Federation of Accountants (IFAC) has released revised versions of Policy Position Paper 1 'Regulation of the Accountancy Profession' and Policy Position Paper 3 'International Standard Setting in the Public Interest'.</description>
<link>http://www.iasplus.com/pastnews/2011oct.htm#111017-1</link>
<pubDate>Mon, 17 Oct 2011 10:48 +1030</pubDate>
<category>IFAC</category>
<category>IPSASB</category>
<category>PIOB</category>
<category>Convergence</category>
<category>Regulation and enforcement</category>
<category>Auditing</category>
<category>IAESB</category>
<guid isPermaLink="false">2011-610</guid>
</item>
<item>
<title>14 October 2011: AccountAbility names members of its Advisory Council</title>
<description>AccountAbility, the international corporate responsibility organisation, has announced members of its newly formed Advisory Council. This council will "provide strategic guidance and facilitate AccountAbility's mission of advancing corporate responsibility and sustainability by increasing the impact of its standards, shaping a leading research agenda, and delivering transformative service solutions".</description>
<link>http://www.iasplus.com/pastnews/2011oct.htm#111014-6</link>
<pubDate>Fri, 14 Oct 2011 17:00 -0400</pubDate>
<category>Corporate governance</category>
<guid isPermaLink="false">2011-609</guid>
</item>
<item>
<title>14 October 2011: 28th session of UNCTAD's Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting</title>
<description>The twenty-eighth session of the Intergovernmental Working Group of Experts on International Standards of Accounting and
Reporting (ISAR) is currently being held in Geneva. Speeches and presentations from the session are now available.</description>
<link>http://www.iasplus.com/pastnews/2011oct.htm#111014-5</link>
<pubDate>Fri, 14 Oct 2011 11:20 +0200</pubDate>
<category>Standards: IFRS 13</category>
<category>Standards: IFRS 9</category>
<category>IASB Projects: Fair value measurement</category>
<category>IASB Projects: Financial instruments</category>
<guid isPermaLink="false">2011-608</guid>
</item>
<item>
<title>14 October 2011: Deadline reminder – ED on Improvements to IFRSs</title>
<description>We remind you that comments on the Exposure Draft 'Improvements to IFRSs' are due on 21 October 2011.
The ED proposes changes to IFRS 1, IAS 1, IAS 16, IAS 32 and IAS 34.</description>
<link>http://www.iasplus.com/pastnews/2011oct.htm#111014-4</link>
<pubDate>Fri, 14 Oct 2011 10:20 +0200</pubDate>
<category>IASB</category>
<category>IASB Projects: Annual improvements</category>
<category>Exposure drafts</category>
<category>Standards: IFRS 1</category>
<category>Standards: IAS 1</category>
<category>Standards: IAS 16</category>
<category>Standards: IAS 32</category>
<category>Standards: IAS 34</category>
<guid isPermaLink="false">2011-607</guid>
</item>
<item>
<title>14 October 2011: IVSC and IPEV seek consistency in private equity valuation standards</title>
<description>The International Valuations Standards Council (<a href="../ivsc/ivsc.htm">IVSC</a>) and the International Private Equity Valuations (IPEV) board have signed a memorandum of understanding (MoU), agreeing to co-operate with a view to ensuring that the IPEV Valuation Guidelines are consistent with the International Valuation Standards and that the IVSC considers the needs of private equity and venture capital investors in its future work plan.</description>
<link>http://www.iasplus.com/pastnews/2011oct.htm#111014-3</link>
<pubDate>Fri, 14 Oct 2011 17:20 +1030</pubDate>
<category>IVSC</category>
<category>IPEV</category>
<category>Standards: IFRS 13</category>
<category>Standards: IAS 27</category>
<category>Standards: IAS 28</category>
<category>Standards: IAS 31</category>
<category>Standards: IAS 39</category>
<category>IASB Projects: Investment entities</category>
<guid isPermaLink="false">2011-606</guid>
</item>
<item>
<title>14 October 2011: IFAC releases recommendations for G20</title>
<description>The International Federation of Accountants (IFAC) has provided a series of recommendations for consideration by the G20 at its meeting on 3-4 November 2011 in Cannes, France. IFAC recommends that the G20 consider the following three objectives: 1) urgent and fundamental work to consider the nature of institutional change in public sector financial management, transparency, and accountability; 2) global regulatory convergence; and 3) development of integrated reporting.</description>
<link>http://www.iasplus.com/pastnews/2011oct.htm#111014-2</link>
<pubDate>Fri, 14 Oct 2011 16:15 +1030</pubDate>
<category>IFAC</category>
<category>G20</category>
<category>IPSASB</category>
<category>Auditing</category>
<category>Integrated reporting</category>
<guid isPermaLink="false">2011-605</guid>
</item>
<item>
<title>14 October 2011: New research paper on reporting the impacts and reliance on 'ecosystem services'</title>
<description>The Global Reporting Initiative (GRI) has released a research report entitled 'Approach for reporting on ecosystem services - Incorporating ecosystem services into an organization's performance disclosure'. The publication represents a move towards incorporating ecosystem services information (a company's impact and dependence on freshwater, climate regulation and pollination) into sustainability reporting and ultimately integrated reporting.</description>
<link>http://www.iasplus.com/pastnews/2011oct.htm#111014-1</link>
<pubDate>Fri, 14 Oct 2011 15:40 +1030</pubDate>
<category>Sustainability reporting</category>
<category>GRI</category>
<category>Integrated reporting</category>
<guid isPermaLink="false">2011-604</guid>
</item>
<item>
<title>13 October 2011: Minutes from the third meeting of the Experts Group on Non-Financial disclosure by Companies</title>
<description>The European Commission's Expert Group on disclosure of non-financial information by EU
companies held its third meeting on 30 September 2011. Minutes from that meeting are now available on the EC's website.</description>
<link>http://www.iasplus.com/pastnews/2011oct.htm#111013-2</link>
<pubDate>Thu, 13 Oct 2011 11:05 +0200</pubDate>
<category>Countries: Europe</category>
<category>Sustainability reporting</category>
<guid isPermaLink="false">2011-603</guid>
</item>
<item>
<title>13 October 2011: Study finds the global financial crisis has increased support for IFRSs</title>
<description>The Association of Chartered Certified Accountants (ACCA) has published a survey showing among
other results that the International Financial Reporting Standards (IFRS) are more favourably viewed
following the global financial crisis.</description>
<link>http://www.iasplus.com/pastnews/2011oct.htm#111013-1</link>
<pubDate>Thu, 13 Oct 2011 09:55 +0200</pubDate>
<category>ACCA</category>
<category>Publications</category>
<guid isPermaLink="false">2011-602</guid>
</item>
<item>
<title>12 October 2011: IAS Plus Interviews - Stig Enevoldsen</title>
<description>Stig Enevoldsen has been a key player on the European accounting scene for several decades. He was Chairman of EFRAG (European Financial Reporting Advisory Group - the advisory body to the European Commission on technical financial reporting matters) from 2004 until 2010, having been member since its formation in 2001. And he was Chairman of the IASB predecessor body, the IASC, from 1998 until 2000. As EFRAG celebrates its tenth anniversary he talked with Robert Bruce about the past decade and the state of European accounting.</description>
<link>http://www.iasplus.com/interview/1110enevoldsen.htm</link>
<pubDate>Wed, 12 Oct 2011 16:55 -0400</pubDate>
<category>IAS Plus Interviews</category>
<category>Enevoldsen</category>
<category>EFRAG</category>
<category>IASB</category>
<category>Countries: United States</category>
<category>Convergence</category>
<category>SEC</category>
<guid isPermaLink="false">I2011-004</guid>
</item>
<item>
<title>12 October 2011: The Bruce Column - Ten Years of EFRAG Achievement</title>
<description>EFRAG is celebrating its tenth anniversary. Robert Bruce, our regular columnist, has been along to talk with its Chairman, Francoise Flores, about past achievements and future hopes.</description>
<link>http://www.iasplus.com/bruce/column111012.htm</link>
<pubDate>Wed, 12 Oct 2011 16:55 -0400</pubDate>
<category>Robert Bruce</category>
<category>EFRAG</category>
<guid isPermaLink="false">B2011-016</guid>
</item>
<item>
<title>12 October 2011: Japan and US regulators enter into an exchange of letters</title>
<description>The Public Company Accounting Oversight Board of the United States (PCAOB) has entered into a cooperative agreement with the Japan Financial Services Agency (JFSA) and Certified Public Accountants and Auditing Oversight Board (CPAAOB) of Japan.</description>
<link>http://www.iasplus.com/pastnews/2011oct.htm#111012-2</link>
<pubDate>Wed, 12 Oct 2011 16:55 -0400</pubDate>
<category>PCAOB</category>
<category>Countries: Japan</category>
<category>Countries: United States</category>
<category>Auditing</category>
<category>Regulation and enforcement</category>
<guid isPermaLink="false">2011-601</guid>
</item>
<item>
<title>12 October 2011: PCOAB proposes amendments to improve transparency for public company audits</title>
<description>The US Public Company Accounting Oversight Board (PCAOB) has proposed amendments
to its standards that are designed to improve transparency in public company audits.</description>
<link>http://www.iasplus.com/pastnews/2011oct.htm#111012-1</link>
<pubDate>Wed, 12 Oct 2011 08:05 +0200</pubDate>
<category>PCAOB</category>
<category>Auditing</category>
<category>Regulation and enforcement</category>
<guid isPermaLink="false">2011-600</guid>
</item>
<item>
<title>11 October 2011: Agenda for IFRS Foundation Trustees meeting</title>
<description>The IFRS Foundation Trustees will meet in Paris on Thursday, 13 October 2011.
The agenda for the meeting is now available.</description>
<link>http://www.iasplus.com/pastnews/2011oct.htm#111011-2</link>
<pubDate>Tue, 11 Oct 2011 10:05 +0200</pubDate>
<category>IFRS Foundation</category>
<category>IFRS Trustees</category>
<guid isPermaLink="false">2011-599</guid>
</item>
<item>
<title>11 October 2011: European Outreach Meetings on the IASB Agenda Consultation – additional meetings</title>
<description>As reported earlier, the European Financial Reporting Advisory Group (EFRAG) will organise outreach events
on the IASB consultation on its future work programme published in July 2011. Additional locations and dates for
these events have been announced.</description>
<link>http://www.iasplus.com/pastnews/2011oct.htm#111011-1</link>
<pubDate>Tue, 11 Oct 2011 10:00 +0200</pubDate>
<category>EFRAG</category>
<category>Countries: Europe</category>
<category>Countries: Denmark</category>
<category>Countries: Norway</category>
<category>Countries: Netherlands</category>
<category>Countries: Sweden</category>
<category>Countries: Poland</category>
<category>IASB Projects: Agenda Consultation</category>
<guid isPermaLink="false">2011-598</guid>
</item>
<item>
<title>10 October 2011: UK ASB welcomes guidance paper on forbearance and impairment provisions</title>
<description>The Financial Services Authority (FSA) recently published a Guidance Paper 'Forbearance and Impairment Provisions - Mortgages'. The UK Accounting Standards Board (ASB) of the Financial Reporting Council (FRC) has noted that it welcomes the release of this paper.</description>
<link>http://www.iasplus.com/pastnews/2011oct.htm#111010-1</link>
<pubDate>Mon, 10 Oct 2011 13:10 -0400</pubDate>
<category>Countries: United Kingdom</category>
<category>UK ASB</category>
<category>Standards: IFRS 7</category>
<category>Standards: IFRS 9</category>
<category>IASB Projects: Impairment</category>
<category>IASB Projects: Financial instruments</category>
<guid isPermaLink="false">2011-597</guid>
</item>
<item>
<title>7 October 2011: AICPA disappointed about FAF decision not to create an independent standard setter for private companies</title>
<description>The AICPA is disappointed that the main recommendation (the creation of an independent standard setter for private companies)
of the Blue-Ribbon-Panel report was disregarded by the FAF Trustees.</description>
<link>http://www.iasplus.com/pastnews/2011oct.htm#111007-2</link>
<pubDate>Fri, 7 Oct 2011 11:45 +0200</pubDate>
<category>AICPA</category>
<category>Countries: United States</category>
<category>IFRS for SMEs</category>
<category>Blue Ribbon Panel</category>
<category>Differential reporting</category>
<category>FAF</category>
<category>FASB</category>
<guid isPermaLink="false">2011-596</guid>
</item>
<item>
<title>7 October 2011: Private sector task force final report to G20</title>
<description>The Private Sector Task Force of Regulated Professions and Industries has published a
final report, 'Regulatory Convergence in Financial Professions and Industries', to the deputies of the G20.</description>
<link>http://www.iasplus.com/pastnews/2011oct.htm#111007-1</link>
<pubDate>Fri, 7 Oct 2011 10:45 +0200</pubDate>
<category>Convergence</category>
<category>G20</category>
<category>Countries: Argentina</category>
<category>Countries: Australia</category>
<category>Countries: Brazil</category>
<category>Countries: Canada</category>
<category>Countries: China</category>
<category>Countries: France</category>
<category>Countries: Germany</category>
<category>Countries: India</category>
<category>Countries: Indonesia</category>
<category>Countries: Italy</category>
<category>Countries: Japan</category>
<category>Countries: Mexico</category>
<category>Countries: Russia</category>
<category>Countries: Saudi Arabia</category>
<category>Countries: South Africa</category>
<category>Countries: South Korea</category>
<category>Countries: Turkey</category>
<category>Countries: United Kingdom</category>
<category>Countries: United States</category>
<category>Regulation and enforcement</category>
<guid isPermaLink="false">2011-595</guid>
</item>
<item>
<title>6 October 2011: Agenda for the regular October IASB meeting</title>
<description>The agenda has been released for the IASB's regular monthly meeting scheduled for 19-20 October 2011 in Norwalk, CT, USA, part of it a joint meeting with the FASB.</description>
<link>http://www.iasplus.com/pastnews/2011oct.htm#111006-2</link>
<pubDate>Thu, 6 Oct 2011 13:05 -0400</pubDate>
<category>IASB</category>
<category>IASB meetings</category>
<category>FASB</category>
<guid isPermaLink="false">2011-594</guid>
</item>
<item>
<title>6 October 2011: European Outreach Meetings on the IASB Agenda Consultation – locations and dates</title>
<description>As reported earlier, the European Financial Reporting Advisory Group (EFRAG) will organise
outreach events on the IASB consultation on its future work programme. Locations and dates for these events
have now been communicated.</description>
<link>http://www.iasplus.com/pastnews/2011oct.htm#111006-1</link>
<pubDate>Thu, 6 Oct 2011 10:15 +0200</pubDate>
<category>EFRAG</category>
<category>Countries: Europe</category>
<category>IASB Projects: Agenda Consultation</category>
<guid isPermaLink="false">2011-593</guid>
</item>
<item>
<title>5 October 2011: Hans Hoogervorst addresses AICPA/IFRS Foundation conference </title>
<description>In a recent address at the American Institute of CPAs (AICPA) / IFRS Foundation conference, the IASB chairman, Hans Hoogervorst, discussed the importance of a single set of global accounting standards and the US SEC's impending decision on using IFRSs in the United States. </description>
<link>http://www.iasplus.com/pastnews/2011oct.htm#111005-3</link>
<pubDate>Wed, 5 Oct 2011 16:05 -0400</pubDate>
<category>Countries: United States</category>
<category>Convergence</category>
<guid isPermaLink="false">2011-592</guid>
</item>
<item>
<title>5 October 2011: The Bruce Column - Allaying the Fears</title>
<description>At the AICPA conference in Boston IASB Chairman, Hans Hoogervorst, made his first speech on American soil and along with a speech from onetime SEC Commissioner, Harvey Goldschmid, has answered many of the questions and worries over the impending SEC decision on IFRS in America. Our regular columnist, Robert Bruce, reports on the significance of what was said. </description>
<link>http://www.iasplus.com/bruce/column111005.htm</link>
<pubDate>Wed, 5 Oct 2011 13:45 -0400</pubDate>
<category>Robert Bruce</category>
<category>Convergence</category>
<guid isPermaLink="false">B2011-015</guid>
</item>
<item>
<title>5 October 2011: New issue of the IASB's 'Investor Perspectives'</title>
<description>Paul Pacter, IASB Board member and former webmaster of IAS Plus, explains the IASB's outreach activities.</description>
<link>http://www.iasplus.com/pastnews/2011oct.htm#111005-2</link>
<pubDate>Wed, 5 Oct 2011 13:30 +0200</pubDate>
<category>IASB</category>
<category>Investor Perspectives</category>
<guid isPermaLink="false">2011-591</guid>
</item>
<item>
<title>5 October 2011: Australian standard setter warns about far-reaching impacts of the IASB's Investment Entities ED</title>
<description>The Chairman of the Australian Accounting Standards Board (AASB), Kevin Stevenson,
has addressed the public in a media release expressing a number of concerns about the proposals in the
IASB's Exposure Draft 'Investment Entities'.</description>
<link>http://www.iasplus.com/pastnews/2011oct.htm#111005-1</link>
<pubDate>Wed, 5 Oct 2011 11:30 +0200</pubDate>
<category>IASB</category>
<category>Exposure drafts</category>
<category>Standards: IFRS 10</category>
<category>Standards: IFRS 12</category>
<category>Standards: IAS 28</category>
<category>IASB Projects: Investment entities</category>
<category>IASB Projects: Consolidation</category>
<category>Countries: Australia</category>
<guid isPermaLink="false">2011-590</guid>
</item>
<item>
<title>4 October 2011: EFRAG draft comment letter on the SMEIG's questions and answer documents</title>
<description>The European Financial Reporting Advisory Group (EFRAG) has issued its draft
comment letter on the SME Implementation Group's five questions and answer documents on draft guidance related to
the implementation of the IFRS for SMEs. EFRAG recommends not issuing any of the documents.</description>
<link>http://www.iasplus.com/pastnews/2011oct.htm#111004-2</link>
<pubDate>Tue, 4 Oct 2011 12:25 +0200</pubDate>
<category>IFRS for SMEs</category>
<category>SME Implementation Group</category>
<category>EFRAG</category>
<guid isPermaLink="false">2011-589</guid>
</item>
<item>
<title>4 October 2011: FAF discards suggestion to create independent standard setter for private companies</title>
<description>The Financial Accounting Foundation’s Board of Trustees has issued for comment a 'Plan
to Establish the Private Company Standards Improvement Council'.</description>
<link>http://www.iasplus.com/pastnews/2011oct.htm#111004-1</link>
<pubDate>Tue, 4 Oct 2011 11:05 +0200</pubDate>
<category>Countries: United States</category>
<category>IFRS for SMEs</category>
<category>Blue Ribbon Panel</category>
<category>Differential reporting</category>
<category>FAF</category>
<category>FASB</category>
<guid isPermaLink="false">2011-588</guid>
</item>
<item>
<title>3 October 2011: Audit alert on audit risks in certain emerging markets</title>
<description>The US Public Company Accounting Oversight Board (PCAOB) has issued a Staff Audit Practice Alert to discuss the auditor's responsibilities regarding the risk of fraud when auditing companies with operations in emerging markets.</description>
<link>http://www.iasplus.com/pastnews/2011oct.htm#111003-2</link>
<pubDate>Mon, 3 Oct 2011 17:05 -0400</pubDate>
<category>PCAOB</category>
<category>Auditing</category>
<guid isPermaLink="false">2011-587</guid>
</item>
<item>
<title>3 October 2011: Hans Hoogervorst addresses Economic and Monetary Affairs (ECON) Committee of the European Parliament</title>
<description>In a recent address to the ECON Committee of European Parliament, the IASB chairman, Hans Hoogervorst, discussed two main topics: the importance of the IASB's relationship with Europe and his observations on the role of accounting standards and the financial crisis.</description>
<link>http://www.iasplus.com/pastnews/2011oct.htm#111003-1</link>
<pubDate>Mon, 3 Oct 2011 11:35 -0400</pubDate>
<category>Hoogervorst</category>
<category>Convergence</category>
<category>Countries: United States</category>
<category>Countries: Europe</category>
<category>IASB Projects: Fair value measurement</category>
<category>IASB Projects: Hedge accounting</category>
<guid isPermaLink="false">2011-586</guid>
</item>
<item>
<title>30 September 2011: European Outreach Meetings on the IASB Agenda Consultation</title>
<description>The European Financial Reporting Advisory Group (EFRAG), in partnership with European National Standard Setters,
will organise outreach events on the IASB consultation on its future work programme published in July 2011.</description>
<link>http://www.iasplus.com/pastnews/2011sep.htm#110930-3</link>
<pubDate>Fri, 30 Sep 2011 14:10 +0200</pubDate>
<category>EFRAG</category>
<category>Countries: Europe</category>
<category>IASB Projects: Agenda Consultation</category>
<guid isPermaLink="false">2011-585</guid>
</item>
<item>
<title>30 September 2011: Speech of ESMA Chair on transparency touches on the valuation of sovereign debt</title>
<description>In a speech entitled 'Market Transparency – Does it prevent crisis?' given at the
Austrian Financial Market Authority Supervision Conference in Vienna, Steven Maijoor, Chairman
of the European Securities and Markets Authority (ESMA), spoke about similarities between the
credit crunch and the current European sovereign debt crisis and how transparency can be an answer to the lack of trust in banks and markets.</description>
<link>http://www.iasplus.com/pastnews/2011sep.htm#110930-2</link>
<pubDate>Fri, 30 Sep 2011 11:10 +0200</pubDate>
<category>ESMA</category>
<category>Countries: Europe</category>
<guid isPermaLink="false">2011-584</guid>
</item>
<item>
<title>30 September 2011: IASB provides update on expected release of documents in the coming months</title>
<description>The IASB has announced more definitive timing of the expected release of documents from a number of its current projects.</description>
<link>http://www.iasplus.com/pastnews/2011sep.htm#110930-1</link>
<pubDate>Thu, 29 Sep 2011 15:50 +0930</pubDate>
<category>IASB</category>
<category>Work plan</category>
<category>Interpretations: IFRIC 20</category>
<category>IASB Projects: IFRS 1 Government grants</category>
<category>IASB Projects: Leases</category>
<category>IASB Projects: Revenue</category>
<category>IASB Projects: Financial instruments</category>
<category>IASB Projects: Hedge accounting</category>
<category>IASB Projects: Offsetting</category>
<category>Standards: IAS 32</category>
<category>Standards: IFRS 1</category>
<category>Standards: IFRS 7</category>
<guid isPermaLink="false">2011-583</guid>
</item>
<item>
<title>29 September 2011: EFRAG draft comment letter on the IASB's ED Investment Entities</title>
<description>The European Financial Reporting Advisory Group (EFRAG) has issued its draft comment letter on IASB's ED 'Investment Entities'.</description>
<link>http://www.iasplus.com/pastnews/2011sep.htm#110929-3</link>
<pubDate>Thu, 29 Sep 2011 11:30 -0400</pubDate>
<category>EFRAG</category>
<category>Standards: IFRS 9</category>
<category>Standards: IAS 28</category>
<category>IASB</category>
<guid isPermaLink="false">2011-582</guid>
</item>
<item>
<title>29 September 2011: Agenda for IFRS Advisory Council Meeting</title>
<description>The agenda and papers have been released for the IFRS Advisory Council meeting to be held in London on 10-11 October 2011.</description>
<link>http://www.iasplus.com/pastnews/2011sep.htm#110929-2</link>
<pubDate>Thu, 29 Sep 2011 16:10 +0930</pubDate>
<category>IFRS Advisory Council</category>
<category>Monitoring Board</category>
<category>IASB Projects: Agenda Consultation</category>
<category>IASB Projects: Revenue</category>
<category>IASB Projects: Insurance</category>
<category>IASB Projects: Leases</category>
<category>IASB Projects: Financial instruments</category>
<category>XBRL</category>
<category>IFRS Foundation</category>
<category>IFRS Foundation governance review</category>
<category>IFRS Interpretations Committee</category>
<guid isPermaLink="false">2011-581</guid>
</item>
<item>
<title>29 September 2011: Upcoming Dbriefs webcast: Important IFRS Developments</title>
<description>A Global Financial Reporting Dbriefs Webcast is scheduled to be held on Tuesday, 18 October 2011, discussing the unprecedented pace of standard-setting developments at the International Accounting Standards Board (IASB). Topics include the IASB's timeline for the issuance of exposure drafts and new accounting standards, an update on the revenue recognition project, and recent developments including the issuance of the IASB's agenda consultation and the exposure draft on investment entities.</description>
<link>http://www.iasplus.com/pastnews/2011sep.htm#110929-1</link>
<pubDate>Thu, 29 Sep 2011 15:25 +0930</pubDate>
<category>Webcasts</category>
<category>IASB</category>
<category>Work plan</category>
<category>IASB Projects: Revenue</category>
<category>IASB Projects: Agenda Consultation</category>
<category>IASB Projects: Investment entities</category>
<guid isPermaLink="false">2011-580</guid>
</item>
<item>
<title>28 September 2011: SME Implementation Group publishes draft guidance for public comment</title>
<description>The SME Implementation Group has published for public comment five questions and answer documents on draft guidance related to the implementation of the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs).</description>
<link>http://www.iasplus.com/pastnews/2011sep.htm#110928-4</link>
<pubDate>Wed, 28 Sep 2011 17:30 -0400</pubDate>
<category>IFRS for SMEs</category>
<category>SME Implementation Group</category>
<guid isPermaLink="false">2011-579</guid>
</item>
<item>
<title>28 September 2011: Guide through IFRSs 2011</title>
<description>The IFRS Foundation has published A Guide through International Financial Reporting Standards IFRSs July 2011. This guide is a two-volume set of all IFRSs and IASs issued by the IASB at 1 July 2011, with cross-references and other annotations added for references to other IFRSs, including IASs and IFRIC and SIC interpretations.</description>
<link>http://www.iasplus.com/pastnews/2011sep.htm#110928-3</link>
<pubDate>Wed, 28 Sep 2011 16:50 -0400</pubDate>
<category>IASB</category>
<category>Standards</category>
<guid isPermaLink="false">2011-578</guid>
</item>
<item>
<title>28 September 2011: 'Changing of the guard' continues with resignation of IFRS Foundation COO</title>
<description>The Trustees of the IFRS Foundation have announced that Tom Seidenstein, Chief Operating Officer of the IFRS Foundation, will step down from his role at the end of the year in order to return to the United States.</description>
<link>http://www.iasplus.com/pastnews/2011sep.htm#110928-2</link>
<pubDate>Wed, 28 Sep 2011 15:50 +0930</pubDate>
<category>IFRS Foundation</category>
<guid isPermaLink="false">2011-577</guid>
</item>
<item>
<title>28 September 2011: Upcoming United States Accounting Roundup webcast</title>
<description>Deloitte (United States) is hosting a IFRS quarterly accounting roundup webcast in late September. The webcast will discuss accounting, standard setting, and reporting developments for the quarter, recent positions on accounting and reporting of the FASB, IASB, SEC, and PCAOB, and other hot topics.</description>
<link>http://www.iasplus.com/pastnews/2011sep.htm#110928-1</link>
<pubDate>Wed, 28 Sep 2011 14:50 +0930</pubDate>
<category>Webcasts</category>
<category>Countries: United States</category>
<guid isPermaLink="false">2011-576</guid>
</item>
<item>
<title>27 September 2011: EFRAG draft comment letter on the Interpretations Committee's tentative agenda decision on IAS 12</title>
<description>The European Financial Reporting Advisory Group (EFRAG) has issued its
draft comment letter on the Interpretations Committee's tentative rejection decision on IAS 12 'Income Taxes'.</description>
<link>http://www.iasplus.com/pastnews/2011sep.htm#110927-2</link>
<pubDate>Tue, 27 Sep 2011 14:40 +0200</pubDate>
<category>EFRAG</category>
<category>Standards: IAS 12</category>
<category>IFRS Interpretations Committee</category>
<category>Countries: Europe</category>
<guid isPermaLink="false">2011-575</guid>
</item>
<item>
<title>27 September 2011: Call for EFRAG TEG Applicants – deadline for submissions extended</title>
<description>The deadline for candidates for a membership in EFRAG’s Technical Expert Group to submit
their candidatures has now been extended until 10 October 2011.</description>
<link>http://www.iasplus.com/pastnews/2011sep.htm#110927-1</link>
<pubDate>Tue, 27 Sep 2011 11:40 +0200</pubDate>
<category>EFRAG</category>
<category>Countries: Europe</category>
<guid isPermaLink="false">2011-574</guid>
</item>
<item>
<title>26 September 2011: IAS Plus Interviews - Peter Elwin</title>
<description>Peter Elwin is an influential and respected analyst. This year he was voted #1 rated analyst in the Extel European Equity Research Awards. As Head of European Pensions, Valuations and Accounting research at JP Morgan Cazenove he provides advice to institutional clients in Europe and the US and to corporate clients in London. He is a member of the UK Accounting Standards Board, the Corporate Reporting Users' Forum and the IASB's Analyst Representative Group. In a wide-ranging interview with Robert Bruce he covers the whole range of current IFRS and financial reporting issues.</description>
<link>http://www.iasplus.com/interview/1109elwin.htm</link>
<pubDate>Mon, 26 Sep 2011 11:30 +0930</pubDate>
<category>IAS Plus Interviews</category>
<category>Hoogervorst</category>
<category>Tweedie</category>
<category>IASB</category>
<category>Global financial crisis</category>
<category>Regulation and enforcement</category>
<category>ESMA</category>
<category>Countries: Europe</category>
<category>Countries: Greece</category>
<category>Countries: United States</category>
<category>Standards: IAS 39</category>
<category>Standards: IFRS 9</category>
<category>Standards: IAS 19</category>
<category>IASB Projects: Financial instruments</category>
<category>IASB Projects: Financial statement presentation</category>
<category>IASB Projects: Impairment</category>
<category>IASB Projects: Leases</category>
<category>IASB Projects: Revenue</category>
<category>IASB Projects: Insurance</category>
<category>Monitoring Board</category>
<category>Convergence</category>
<category>UK ASB</category>
<category>SEC</category>
<category>XBRL</category>
<category>Integrated reporting</category>
<guid isPermaLink="false">I2011-003</guid>
</item>
<item>
<title>26 September 2011: IASB translation update</title>
<description>The IFRS Foundation has announced the publication of translations of many recently issued pronouncements into various languages, including Albanian, Macedonian, French, Georgian, Romanian and Spanish. Updated Arabic translations are also available.</description>
<link>http://www.iasplus.com/pastnews/2011sep.htm#110926-1</link>
<pubDate>Mon, 26 Sep 2011 10:45 +0930</pubDate>
<category>IASB</category>
<category>Translations</category>
<category>Languages: Albanian</category>
<category>Languages: Macedonian</category>
<category>Languages: French</category>
<category>Languages: Georgian</category>
<category>Languages: Romanian</category>
<category>Languages: Spanish</category>
<category>Languages: Arabic</category>
<category>IFRS for SMEs</category>
<category>IASB Projects: Effective date of IFRS 9</category>
<category>IASB Projects: Agenda Consultation</category>
<category>Standards: IAS 1</category>
<category>Standards: IAS 19</category>
<category>Standards: IAS 27</category>
<category>Standards: IAS 28</category>
<category>Standards: IFRS 10</category>
<category>Standards</category>
<guid isPermaLink="false">2011-573</guid>
</item>
<item>
<title>23 September 2011: Final notes from the September IASB meeting</title>
<description>The IASB's regular monthly meeting was held on 19-22 September 2011 in London, some of which was a joint meeting with the FASB. We have posted Deloitte observer notes from the final sessions held on on Thursday, covering the following topics: annual improvements and review of the requests received by the IFRS Interpretations Committee.</description>
<link>http://www.iasplus.com/pastnews/2011sep.htm#110923-3</link>
<pubDate>Fri, 23 Sep 2011 13:00 -0400</pubDate>
<category>IASB</category>
<category>IASB meetings</category>
<category>IASB Projects: Annual improvements</category>
<category>IASB Projects: IFRS 1 government loans</category>
<category>IFRS Interpretations Committee</category>
<category>Standards: IAS 16</category>
<category>Standards: IAS 24</category>
<category>Standards: IFRS 2</category>
<category>Standards: IFRS 8</category>
<category>Standards: IAS 7</category>
<category>Standards: IAS 36</category>
<category>Standards: IAS 1</category>
<category>Standards: IAS 12</category>
<category>Standards: IFRS 1</category>
<guid isPermaLink="false">2011-572</guid>
</item>
<item>
<title>23 September 2011: IAS 19 'Employee Benefits' – Mark-up version</title>
<description>The IASB has posted to its website a mark-up version of IAS 19 'Employee Benefits' highlighting the
amendments made to the previous version of IAS 19 to match the requirements in IAS 19 as issued in June 2011.</description>
<link>http://www.iasplus.com/pastnews/2011sep.htm#110923-2</link>
<pubDate>Fri, 23 Sep 2011 10:00 +0200</pubDate>
<category>IASB</category>
<category>Standards: IAS 19</category>
<category>IASB Projects: Post-employment benefits</category>
<guid isPermaLink="false">2011-571</guid>
</item>
<item>
<title>23 September 2011: GRI issues construction and real estate guidance, supports call for integrated sustainability reporting</title>
<description>The Global Reporting Initiative (GRI) has issued a final Supplement providing guidance on sustainability reporting in the construction and real estate sectors, and also lent its support to the 'Corporate Sustainability Reporting Coalition', which is calling for the integration of sustainability information into annual reports and financial statements.</description>
<link>http://www.iasplus.com/pastnews/2011sep.htm#110923-1</link>
<pubDate>Fri, 23 Sep 2011 11:30 +0930</pubDate>
<category>Sustainability reporting</category>
<category>GRI</category>
<category>United Nations</category>
<category>Integrated reporting</category>
<guid isPermaLink="false">2011-570</guid>
</item>
<item>
<title>22 September 2011: Additional notes from the September IASB meeting</title>
<description>The IASB's regular monthly meeting is being held on 19-22 September 2011 in London, some of which is a joint meeting with the FASB. We have posted Deloitte observer notes from some of the sessions held on on the first three days of the meeting, covering the following topics: hedge accounting and impairment.</description>
<link>http://www.iasplus.com/pastnews/2011sep.htm#110922-2</link>
<pubDate>Thu, 22 Sep 2011 15:22 -0400</pubDate>
<category>IASB</category>
<category>IASB meetings</category>
<category>FASB</category>
<category>IASB Projects: Hedge accounting</category>
<category>IASB Projects: Impairment</category>
<category>IASB Projects: Financial instruments</category>
<guid isPermaLink="false">2011-569</guid>
</item>
<item>
<title>22 September 2011: Minutes from the second meeting of the Experts Group on Non-Financial disclosure by Companies</title>
<description>The European Commission's Expert Group on disclosure of non-financial information
by EU companies held its second meeting on 12 September 2011. Minutes from that meeting are now available on the EC's website.</description>
<link>http://www.iasplus.com/pastnews/2011sep.htm#110922-1</link>
<pubDate>Thu, 22 Sep 2011 10:55 +0200</pubDate>
<category>Countries: Europe</category>
<category>Sustainability reporting</category>
<guid isPermaLink="false">2011-568</guid>
</item>
<item>
<title>21 September 2011: Further notes from the September IASB meeting</title>
<description>The IASB's regular monthly meeting is being held on 19-22 September 2011 in London, some of which is a joint meeting with the FASB. We have posted Deloitte observer notes from some of the sessions held on on the first three days of the meeting, covering the following topics: insurance contracts, asset and liability offsetting, hedge accounting and leases.</description>
<link>http://www.iasplus.com/pastnews/2011sep.htm#110921-2</link>
<pubDate>Thu, 22 Sep 2011 08:55 +0930</pubDate>
<category>IASB</category>
<category>IASB meetings</category>
<category>FASB</category>
<category>IASB Projects: Insurance</category>
<category>IASB Projects: Offsetting</category>
<category>IASB Projects: Hedge accounting</category>
<category>IASB Projects: Financial instruments</category>
<category>IASB Projects: Leases</category>
<category>Standards: IAS 32</category>
<guid isPermaLink="false">2011-567</guid>
</item>
<item>
<title>21 September 2011: Monitoring Board summary of comments on IFRS Foundation governance review</title>
<description>The Monitoring Board has released a document summarising responses to its Consultative Report on the Review of the IFRS Foundation's Governance, published on 8 February 2011.</description>
<link>http://www.iasplus.com/pastnews/2011sep.htm#110921-1</link>
<pubDate>Wed, 21 Sep 2011 17:25 +0930</pubDate>
<category>IASB</category>
<category>IFRS Foundation</category>
<category>Monitoring Board</category>
<category>IFRS Trustees</category>
<category>IFRS Foundation governance review</category>
<guid isPermaLink="false">2011-566</guid>
</item>
<item>
<title>20 September 2011: Notes from the September IASB meeting</title>
<description>The IASB's regular monthly meeting is being held on 19-22 September 2011 in London, some of which is a joint meeting with the FASB. We have posted Deloitte observer notes from some of the sessions held on on the first two days of the meeting, covering the following topics: leases, accounting for stripping costs in the production phase of a mine, accounting for put options over non-controlling interests, and an IFRS Interpretations Committee meeting update.</description>
<link>http://www.iasplus.com/pastnews/2011sep.htm#110920-3</link>
<pubDate>Wed, 21 Sep 2011 08:45 +0930</pubDate>
<category>IASB</category>
<category>IASB meetings</category>
<category>FASB</category>
<category>IASB Projects: Leases</category>
<category>IFRIC Projects: Stripping costs</category>
<category>IFRIC Projects: Puts over NCIs</category>
<category>Interpretations: IFRIC 20</category>
<category>Standards: IAS 32</category>
<category>Standards: IAS 27</category>
<category>IFRS Interpretations Committee</category>
<guid isPermaLink="false">2011-565</guid>
</item>
<item>
<title>20 September 2011: Perspectives and practical recommendations on integrated reporting</title>
<description>Deloitte's Global Sustainability and Climate Change Services Group has issued 'Integrated Reporting - A better view?' The publication provides a brief history of reporting trends, a discussion of common challenges, and some practical recommendations for the adoption of integrated reporting.</description>
<link>http://www.iasplus.com/pastnews/2011sep.htm#110920-2</link>
<pubDate>Wed, 21 Sep 2011 08:45 +0930</pubDate>
<category>Integrated reporting</category>
<category>IIRC</category>
<category>Publications</category>
<guid isPermaLink="false">2011-564</guid>
</item>
<item>
<title>20 September 2011: The Bruce Column - Going for Long-Term Value</title>
<description>The first discussion paper outlining the proposed system of integrated reporting to bring all aspects of reporting together has been published. Our resident regular columnist, Robert Bruce, assesses the paper and its future development.</description>
<link>http://www.iasplus.com/bruce/column110920.htm</link>
<pubDate>Tue, 20 Sep 2011 10:50 -0400</pubDate>
<category>Robert Bruce</category>
<category>Sustainability reporting</category>
<category>Integrated reporting</category>
<category>IIRC</category>
<category>Countries: South Africa</category>
<category>IASB Projects: Intangible assets</category>
<guid isPermaLink="false">B2011-014</guid>
</item>
<item>
<title>20 September 2011: Use of Options within the Accounting Directives</title>
<description>The European Commission services have published a report on the
responses received to the consultation of accounting regulatory committee
members on the use of options within the European Accounting Directives.</description>
<link>http://www.iasplus.com/pastnews/2011sep.htm#110920-1</link>
<pubDate>Tue, 20 Sep 2011 10:00 +0200</pubDate>
<category>Countries: Europe</category>
<category>Differential reporting</category>
<category>Countries: Austria</category>
<category>Countries: Belgium </category>
<category>Countries: Bulgaria</category>
<category>Countries: Cyprus</category>
<category>Countries: Czech Republic</category>
<category>Countries: Germany</category>
<category>Countries: Denmark</category>
<category>Countries: Estonia</category>
<category>Countries: Greece</category>
<category>Countries: Spain</category>
<category>Countries: Finland</category>
<category>Countries: France</category>
<category>Countries: Hungary</category>
<category>Countries: Ireland</category>
<category>Countries: Italy</category>
<category>Countries: Lithuania</category>
<category>Countries: Luxembourg</category>
<category>Countries: Latvia</category>
<category>Countries: Malta</category>
<category>Countries: Netherlands</category>
<category>Countries: Norway</category>
<category>Countries: Poland</category>
<category>Countries: Portugal</category>
<category>Countries: Romania</category>
<category>Countries: Sweden </category>
<category>Countries: Slovakia</category>
<category>Countries: Slovenia</category>
<category>Countries: United Kingdom</category>
<guid isPermaLink="false">2011-563</guid>
</item>
<item>
<title>19 September 2011: IFRS in Focus newsletter describes the recent IIRC discussion paper on integrated reporting</title>
<description>Deloitte's Global Office has issued IFRS in Focus - International Integrated Reporting Committee issues Discussion Paper on Integrated Reporting. The IFRS in Focus newsletter provides an overview of the IIRC's Discussion Paper, Towards Integrated Reporting - Communicating Value in the 21st Century, which introduces proposals for the future development of corporate reporting and argues that a change is necessary, as there have been major changes in the way business is conducted and how businesses create value.</description>
<link>http://www.iasplus.com/pastnews/2011sep.htm#110919-3</link>
<pubDate>Mon, 19 Sep 2011 14:00 -0400</pubDate>
<category>Integrated reporting</category>
<category>IIRC</category>
<category>IFRS in Focus</category>
<category>Publications</category>
<guid isPermaLink="false">2011-562</guid>
</item>
<item>
<title>19 September 2011: Russian translations of new and revised standards</title>
<description>The IFRS Foundation has announced the publication of translations of six new and revised standards into Russian. The translated standards are the "package of five" new and revised standards addressing the accounting for consolidation, involvements in joint arrangements and disclosure of involvements with other entities published by the IASB in May 2011, IFRS 13, Fair Value Measurement, published in May 2011 and the amended IAS 19, Employee Benefits, published in June 2011.</description>
<link>http://www.iasplus.com/pastnews/2011sep.htm#110919-2</link>
<pubDate>Mon, 19 Sep 2011 14:00 -0400</pubDate>
<category>Languages: Russian</category>
<category>Translations</category>
<guid isPermaLink="false">2011-561</guid>
</item>
<item>
<title>19 September 2011: India exposes consolidation, joint arrangement and disclosure standards for comment</title>
<description>The Institute of Chartered Accountants in India (ICAI) has published a number of exposure drafts which propose to adopt Indian Accounting Standard (Ind-AS) equivalents to the 'package of five' standards on consolidation, joint arrangements and disclosures issued by the IASB in May 2011.</description>
<link>http://www.iasplus.com/pastnews/2011sep.htm#110919-1</link>
<pubDate>Mon, 19 Sep 2011 11:25 +0930</pubDate>
<category>Countries: India</category>
<category>Convergence</category>
<guid isPermaLink="false">2011-560</guid>
</item>
<item>
<title>16 September 2011: 'EFRAG Update' with meeting summary for the September EFRAG TEG meeting</title>
<description>The European Financial Reporting Advisory Group (EFRAG) has released the September
2011 issue of its 'EFRAG Update' newsletter.</description>
<link>http://www.iasplus.com/pastnews/2011sep.htm#110916-1</link>
<pubDate>Fri, 16 Sep 2011 13:00 +0200</pubDate>
<category>EFRAG</category>
<category>IASB Projects: Financial instruments</category>
<category>Countries: Europe</category>
<guid isPermaLink="false">2011-559</guid>
</item>
<item>
<title>15 September 2011: IASB work plan update</title>
<description>The latest IASB work plan timetable, as of 14 September, has been released and shows revised 'current best estimates' for its progress. The IASB has updated the expected timetable for Financial Instruments: Impairment to be for the fourth quarter of 2011 or 2012 (previously targeted in the fourth quarter of 2011). </description>
<link>http://www.iasplus.com/pastnews/2011sep.htm#110915-2</link>
<pubDate>Thu, 15 Sep 2011 14:07 -0400</pubDate>
<category>IASB</category>
<category>Work plan</category>
<category>IASB Projects: Impairment</category>
<category>IASB Projects: Financial instruments</category>
<guid isPermaLink="false">2011-558</guid>
</item>
<item>
<title>15 September 2011: EFRAG invites companies to participate in the field-testing of new standards</title>
<description>The European Financial Reporting Advisory Group (EFRAG) will conduct field-testing
of the new requirements on joint arrangements (IFRS 11 and IFRS 12 ) and the new
requirements on consolidation (IFRS 10 and IFRS 12), all published by the IASB in May 2011.</description>
<link>http://www.iasplus.com/pastnews/2011sep.htm#110915-1</link>
<pubDate>Thu, 15 Sep 2011 11:15 +0200</pubDate>
<category>Countries: Europe</category>
<category>EFRAG</category>
<category>IASB</category>
<category>IASB Projects: Consolidation</category>
<category>IASB Projects: Joint arrangements</category>
<category>Standards: IFRS 10</category>
<category>Standards: IFRS 11</category>
<category>Standards: IFRS 12</category>
<guid isPermaLink="false">2011-557</guid>
</item>
<item>
<title>14 September 2011: Norway and US regulators enter into a cooperative agreement</title>
<description>The Financial Supervisory Authority of Norway and the Public Company Accounting Oversight Board of the United States (PCAOB) have entered into a cooperative agreement, which "provides a basis for the resumption of joint inspections of PCAOB-registered accounting firms that are located in Norway and that audit, or participate in audits, of companies whose securities trade in U.S. markets".</description>
<link>http://www.iasplus.com/pastnews/2011sep.htm#110914-3</link>
<pubDate>Wed, 14 Sep 2011 16:45 -0400</pubDate>
<category>Countries: Norway</category>
<category>Countries: United States</category>
<category>PCAOB</category>
<guid isPermaLink="false">2011-556</guid>
</item>
<item>
<title>14 September 2011: New Zealand considers a new accounting standard framework</title>
<description>The New Zealand External Reporting Board (XRB) has released three documents outlining proposals for a new Accounting Standards Framework for New Zealand. The proposals include a multi-standard framework (based on IFRSs and IPSAS, but not the IFRS for SMEs), where the standards to be applied would depend on the nature and classification of the entity.</description>
<link>http://www.iasplus.com/pastnews/2011sep.htm#110914-2</link>
<pubDate>Wed, 14 Sep 2011 16:35 +0930</pubDate>
<category>Countries: New Zealand</category>
<category>Countries: Australia</category>
<category>IPSASB</category>
<category>IFRS for SMEs</category>
<category>Convergence</category>
<guid isPermaLink="false">2011-555</guid>
</item>
<item>
<title>14 September 2011: Japanese standard setters reflect on 10 years of achievement, and the future</title>
<description>July 2011 marked the tenth anniversary of the establishment of the the Japanese Financial Accounting Standards Foundation (FASF) and the Accounting Standards Board of Japan (ASBJ). The President of the FASF (Toshitaka Hagiwara) and Chairman of the ASBJ (Ikuo Nishikawa) have both written articles to commemorate the anniversary, in which they provide an assessment of the past achievements of the organisations, and commentary on the challenges going forward, including Japan's possible adoption of IFRSs.</description>
<link>http://www.iasplus.com/pastnews/2011sep.htm#110914-1</link>
<pubDate>Wed, 14 Sep 2011 13:15 +0930</pubDate>
<category>Countries: Japan</category>
<category>Convergence</category>
<guid isPermaLink="false">2011-554</guid>
</item>
<item>
<title>13 September 2011: Updated IAS 34 compliance checklist</title>
<description>Deloitte's IFRS Global Office has published an updated checklist of the requirements of IAS 34 'Interim Financial Reporting', formatted to allow the recording of a review of interim financial statements, with a place to indicate yes/no/not-applicable for each item.</description>
<link>http://www.iasplus.com/pastnews/2011sep.htm#110913-2</link>
<pubDate>Tue, 13 Sep 2011 18:05 +0930</pubDate>
<category>Publications</category>
<category>Standards: IAS 34</category>
<category>Checklists</category>
<guid isPermaLink="false">2011-553</guid>
</item>
<item>
<title>13 September 2011: GRI and ISO co-operate on sustainability</title>
<description>The Global Reporting Initiative (GRI) and the International Organization for Standardization (ISO) have signed a Memorandum of Understanding (MoU) to increase their co-operation on sustainability matters.</description>
<link>http://www.iasplus.com/pastnews/2011sep.htm#110913-1</link>
<pubDate>Tue, 13 Sep 2011 13:40 +0930</pubDate>
<category>Sustainability reporting</category>
<category>GRI</category>
<guid isPermaLink="false">2011-552</guid>
</item>
<item>
<title>12 September 2011: Notes from the second day of the September IFRS Interpretations Committee meeting</title>
<description>The IFRS Interpretations Committee met in London on 8-9 September 2011. We have posted Deloitte observer notes from the topics discussed on the second day of the meeting.</description>
<link>http://www.iasplus.com/pastnews/2011sep.htm#110912-3</link>
<pubDate>Mon, 12 Sep 2011 11:15 -0400</pubDate>
<category>IFRS Interpretations Committee</category>
<guid isPermaLink="false">2011-551</guid>
</item>
<item>
<title>12 September 2011: Agenda for the regular September IASB meeting</title>
<description>The agenda has been released for the IASB's regular monthly meeting scheduled
for 19-22 September 2011 in London, part of it a joint meeting with the FASB.</description>
<link>http://www.iasplus.com/pastnews/2011sep.htm#110912-2</link>
<pubDate>Mon, 12 Sep 2011 15:15 +0200</pubDate>
<category>IASB</category>
<category>IASB meetings</category>
<category>FASB</category>
<guid isPermaLink="false">2011-550</guid>
</item>
<item>
<title>12 September 2011: IIRC issues Discussion Paper on Integrated Reporting, proposes a new approach to corporate reporting</title>
<description>The International Integrated Reporting Committee (IIRC) has released a Discussion Paper 'Towards Integrated Reporting – Communicating Value in the 21st Century'. The IIRC seeks to bring together world leaders from the corporate, investment, accounting, securities, regulatory, academic, civil society and standard-setting sectors to develop a new approach to reporting.</description>
<link>http://www.iasplus.com/pastnews/2011sep.htm#110912-1</link>
<pubDate>Mon, 12 Sep 2011 12:15 +0930</pubDate>
<category>IIRC</category>
<category>Sustainability reporting</category>
<category>Integrated reporting</category>
<guid isPermaLink="false">2011-549</guid>
</item>
<item>
<title>9 September 2011: Notes from the first day of the September IFRS Interpretations Committee meeting</title>
<description>The IFRS Interpretations Committee met in London on 8-9 September 2011. We have posted Deloitte observer notes from the topics discussed on the first day of the meeting.</description>
<link>http://www.iasplus.com/pastnews/2011sep.htm#110909-4</link>
<pubDate>Sat, 10 Sep 2011 09:03 +0930</pubDate>
<category>IFRS Interpretations Committee</category>
<guid isPermaLink="false">2011-548</guid>
</item>
<item>
<title>9 September 2011: EFRAG draft comment letter on IASB's exposure draft on the mandatory effective date of IFRS 9</title>
<description>The European Financial Reporting Advisory Group (EFRAG) has issued its draft comment letter on the IASB Exposure Draft, Mandatory Effective Date of IFRS 9. In this draft letter, EFRAG agrees that there should be a delay in the effective date of IFRS 9 'Financial Instruments', but expresses concern about the revised effective date of 1 January 2015.</description>
<link>http://www.iasplus.com/pastnews/2011sep.htm#110909-3</link>
<pubDate>Fri, 09 Sep 2011 17:15 -0400</pubDate>
<category>EFRAG</category>
<category>IASB Projects: Financial instruments</category>
<category>Standards: IFRS 9</category>
<category>IASB Projects: Effective date of IFRS 9</category>
<guid isPermaLink="false">2011-547</guid>
</item>
<item>
<title>9 September 2011: Upcoming Canadian IFRS webcast</title>
<description>Deloitte (Canada) is hosting a IFRS quarterly technical update webcast on 27 September 2011. One of a series of quarterly updates with a focus on combining technical knowledge with practical experience, the webcast will discuss some of those IFRS requirements that are effective for 2011 as well as a review of recently and soon to be issued IFRSs, changes to the IASB project plan, and an update on regulatory matters.</description>
<link>http://www.iasplus.com/pastnews/2011sep.htm#110909-2</link>
<pubDate>Fri, 09 Sep 2011 13:55 +0930</pubDate>
<category>Webcasts</category>
<category>Countries: Canada</category>
<guid isPermaLink="false">2011-546</guid>
</item>
<item>
<title>9 September 2011: 2011 IFRS 'Green Book' – Coming Soon</title>
<description>The IFRS Foundation has announced that 'A Guide through IFRS July 2011' will be available in October 2011.</description>
<link>http://www.iasplus.com/pastnews/2011sep.htm#110909-1</link>
<pubDate>Fri, 09 Sep 2011 09:55 +0930</pubDate>
<category>IASB</category>
<guid isPermaLink="false">2011-545</guid>
</item>
<item>
<title>8 September 2011: IASB effect analyses for IFRS 10 and IFRS 11</title>
<description>The IASB has posted to its website effect analyses for IFRS 10 'Consolidated Financial Statements'
(including IFRS 12 'Disclosure of Interests in Other Entities') and IFRS 11 'Joint Arrangements'.</description>
<link>http://www.iasplus.com/pastnews/2011sep.htm#110908-2</link>
<pubDate>Thu, 08 Sep 2011 13:55 +0200</pubDate>
<category>IASB</category>
<category>IASB Projects: Consolidation</category>
<category>IASB Projects: Joint arrangements</category>
<category>Standards: IFRS 10</category>
<category>Standards: IFRS 11</category>
<category>Standards: IFRS 12</category>
<category>IASB effect analyses</category>
<guid isPermaLink="false">2011-544</guid>
</item>
<item>
<title>8 September 2011: GRI calls for input into sustainability reporting guidelines and first country annex</title>
<description>The Global Reporting Initiative (GRI) has called for comments on the proposed 'fourth generation' of its Sustainability Reporting Guidelines ('G4') and the first version of GRI's Guidelines tailored specifically for a country (Brazil).</description>
<link>http://www.iasplus.com/pastnews/2011sep.htm#110908-1</link>
<pubDate>Thu, 08 Sep 2011 13:55 +0930</pubDate>
<category>Sustainability reporting</category>
<category>Countries: Brazil</category>
<category>GRI</category>
<guid isPermaLink="false">2011-543</guid>
</item>
<item>
<title>7 September 2011: Our summary of new and revised accounting pronouncements</title>
<description>We've updated our summary of new and amended pronouncements document to provide a high level overview of new and revised accounting pronouncements that should be considered for financial reporting periods ending on or after 30 September 2011. The resource provides a brief summary of each pronouncement, and indicates whether it must be mandatorily applied for the first time at 30 September 2011, or whether it may be optionally applied, for various quarter ends.</description>
<link>http://www.iasplus.com/pastnews/2011sep.htm#110907-1</link>
<pubDate>Wed, 07 Sep 2011 15:15 -0400</pubDate>
<category>Publications</category>
<category>Standards</category>
<guid isPermaLink="false">2011-542</guid>
</item>
<item>
<title>6 September 2011: IFRS in Focus newsletter describes the recent IASB exposure draft on investment entities</title>
<description>The IFRS in Focus newsletter provides an overview of the IASB's Exposure Draft ED/2011/4 'Investment Entities', which proposes to define 'investment entities' as a separate type of entity that would be exempt from the consolidation accounting requirements in IFRS 10 'Consolidated Financial Statements'.</description>
<link>http://www.iasplus.com/pastnews/2011sep.htm#110906-2</link>
<pubDate>Tue, 06 Sep 2011 16:30 -0400</pubDate>
<category>IFRS in Focus</category>
<category>Publications</category>
<category>Exposure drafts</category>
<category>IASB Projects: Investment entities</category>
<category>Standards: IFRS 10</category>
<category>Standards: IFRS 12</category>
<category>Standards: IAS 28</category>
<guid isPermaLink="false">2011-541</guid>
</item>
<item>
<title>6 September 2011: Going Global, and Positive</title>
<description>Recent submissions to the SEC on adopting IFRS have focused on global issues.
Our resident regular columnist, Robert Bruce, reports on the arguments being aired.</description>
<link>http://www.iasplus.com/bruce/column110906.htm</link>
<pubDate>Tue, 06 Sep 2011 13:00 +0200</pubDate>
<category>Robert Bruce</category>
<category>Convergence</category>
<category>Countries: United States</category>
<guid isPermaLink="false">B2011-013</guid>
</item>
<item>
<title>6 September 2011: Hong Kong and mainland China update declaration on converged auditing standards</title>
<description>The Chinese Institute of CPAs and the Hong Kong Institute of CPAs (HKICPA) have signed a joint declaration which promises the ongoing convergence of auditing standards between the Chinese mainland and Hong Kong.</description>
<link>http://www.iasplus.com/pastnews/2011sep.htm#110906-1</link>
<pubDate>Tue, 06 Sep 2011 17:05 +0930</pubDate>
<category>Countries: China</category>
<category>Countries: Hong Kong</category>
<category>Auditing</category>
<guid isPermaLink="false">2011-540</guid>
</item>
<item>
<title>5 September 2011: Deloitte comment letter on IASB's annual improvements proposals</title>
<description>Deloitte's IFRS Global Office has submitted a letter of comment on IASB Exposure Draft ED/2011/2 'Improvements to IFRSs'. We are generally in agreement with the intentions of the proposed amendments, but are concerned that some amendments may have unintended consequences.</description>
<link>http://www.iasplus.com/pastnews/2011sep.htm#110905-1</link>
<pubDate>Tue, 06 Sep 2011 08:10 +0930</pubDate>
<category>Comment letters</category>
<category>IASB Projects: Annual improvements</category>
<guid isPermaLink="false">2011-539</guid>
</item>
<item>
<title>2 September 2011: Australian court case sheds light on directors' responsibilities for compliance with Accounting Standards</title>
<description>The Federal Court of Australia has handed down penalty orders in a case involving financial reporting issues (the 'Centro case'). The penalty orders follow on from an earlier decision on 27 June 2011 where the Court found directors had breached their duties when they signed off on financial reports that failed to disclose significant matters.</description>
<link>http://www.iasplus.com/pastnews/2011sep.htm#110902-1</link>
<pubDate>Fri, 02 Sep 2011 13:45 +0930</pubDate>
<category>Countries: Australia</category>
<category>Corporate governance</category>
<guid isPermaLink="false">2011-538</guid>
</item>
<item>
<title>1 September 2011: FRC acts to increase transparency in corporate reporting</title>
<description>The UK's Financial Reporting Council (FRC) has issued two additional reports following discussions with companies, investors, auditors and other interested parties over the last six months. In these reports, the FRC notes that there is one common issue to be addressed: "audit is not meeting user and/or public expectations and . . . there is a need for greater transparency about the judgements made by management and auditors in the course of preparing and auditing financial statements".</description>
<link>http://www.iasplus.com/pastnews/2011sep.htm#110901-2</link>
<pubDate>Thu, 01 Sep 2011 15:50:00 -0400</pubDate>
<category>UK FRC</category>
<category>Auditing</category>
<category>Countries: United Kingdom</category>
<guid isPermaLink="false">2011-537</guid>
</item>
<item>
<title>1 September 2011: IFRS for SMEs news</title>
<description>Recent developments concerning the IFRS for SMEs include the following:
The IFRS for SMEs has been adopted in Mauritius and a new training module and new translations are available.</description>
<link>http://www.iasplus.com/pastnews/2011sep.htm#110901-1</link>
<pubDate>Thu, 01 Sep 2011 10:15:00 +0200</pubDate>
<category>IFRS for SMEs</category>
<category>Languages: Polish</category>
<category>Languages: Macedonian</category>
<category>Countries: Mauritius</category>
<guid isPermaLink="false">2011-536</guid>
</item>
<item>
<title>31 August 2011: IFRS Foundation publishes IFRS Taxonomy 'common-practice' enhancements</title>
<description>The IFRS Foundation has published IFRS Taxonomy 2011 interim release: common-practice concepts.</description>
<link>http://www.iasplus.com/pastnews/2011aug.htm#110831-3</link>
<pubDate>Wed, 31 Aug 2011 14:15 -0400</pubDate>
<category>XBRL</category>
<category>IFRS Foundation</category>
<guid isPermaLink="false">2011-535</guid>
</item>
<item>
<title>31 August 2011: Upcoming NSS, WSS and AOSSG meetings</title>
<description>Several meetings of groups of standard setters in the field of accounting and
financial reporting who support the IASB in the development of a single set of high
quality international accounting standards are coming up in autumn.</description>
<link>http://www.iasplus.com/pastnews/2011aug.htm#110831-2</link>
<pubDate>Wed, 31 Aug 2011 11:30 +0200</pubDate>
<category>WSS</category>
<category>NSS</category>
<category>AOSSG</category>
<category>IASB</category>
<guid isPermaLink="false">2011-534</guid>
</item>
<item>
<title>31 August 2011: Japan finalises regulation amendments to retain US GAAP option</title>
<description>The Financial Services Authority of Japan (FSA) has announced the finalisation of the removal of time limit for the use of United States Generally Accepted Accounting Principles (US GAAP) by certain Japanese entities.</description>
<link>http://www.iasplus.com/pastnews/2011aug.htm#110831-1</link>
<pubDate>Wed, 31 Aug 2011 13:50 +0930</pubDate>
<category>Countries: Japan</category>
<category>Convergence</category>
<category>US GAAP</category>
<guid isPermaLink="false">2011-533</guid>
</item>
<item>
<title>30 August 2011: FASB and EFRAG co-operate on disclosure framework project</title>
<description>The Financial Accounting Standards Board (FASB) and European Financial Reporting Advisory Group (EFRAG) have formally agreed to work together on their respective projects to develop a disclosure framework, with a view to creating a consistent framework for both United States and international GAAP.</description>
<link>http://www.iasplus.com/pastnews/2011aug.htm#110830-1</link>
<pubDate>Tue, 30 Aug 2011 15:55 +0930</pubDate>
<category>FASB</category>
<category>EFRAG</category>
<category>Countries: United States</category>
<category>Countries: Europe</category>
<category>Disclosures</category>
<guid isPermaLink="false">2011-532</guid>
</item>
<item>
<title>29 August 2011: UK Government and FRC publish discussion paper on reducing the financial reporting burdens for micro-entities</title>
<description>The UK Department for Business, Innovation and Skills (BIS) and the
Financial Reporting Council (FRC) have published a discussion paper with proposals to
simplify the financial and corporate reporting requirements for the smallest businesses.</description>
<link>http://www.iasplus.com/pastnews/2011aug.htm#110829-3</link>
<pubDate>Mon, 29 Aug 2011 12:20 +0200</pubDate>
<category>Countries: United Kingdom</category>
<category>Discussion Paper</category>
<category>Differential reporting</category>
<guid isPermaLink="false">2011-531</guid>
</item>
<item>
<title>29 August 2011: ASBJ and FASB meet to discuss convergence</title>
<description>Representatives of the Accounting Standards Board of Japan (ASBJ) and the Financial Accounting Standards Board (FASB) met on 18-19 August 2011, in Tokyo, Japan.</description>
<link>http://www.iasplus.com/pastnews/2011aug.htm#110829-2</link>
<pubDate>Mon, 29 Aug 2011 13:25 +0930</pubDate>
<category>Countries: Japan</category>
<category>Countries: United States</category>
<category>ASBJ</category>
<category>FASB</category>
<category>Convergence</category>
<guid isPermaLink="false">2011-530</guid>
</item>
<item>
<title>29 August 2011: Business Accounting Council of Japan meets a second time to discuss IFRS</title>
<description>Following on from an earlier meeting on 30 June 2011, the Business Accounting Council of Japan (BAC) met on 25 August for the second time to continue discussions on IFRS in the presence of the Japanese Minister for Financial Services.</description>
<link>http://www.iasplus.com/pastnews/2011aug.htm#110829-1</link>
<pubDate>Mon, 29 Aug 2011 13:25 +0930</pubDate>
<category>Countries: Japan</category>
<category>Convergence</category>
<guid isPermaLink="false">2011-529</guid>
</item>
<item>
<title>28 August 2011: Further French translations of new and revised standards</title>
<description>The IFRS Foundation has announced the publication of translations of six new and revised standards into French.</description>
<link>http://www.iasplus.com/pastnews/2011aug.htm#110828-1</link>
<pubDate>Sun, 28 Aug 2011 11:35 +0930</pubDate>
<category>Translations</category>
<category>Languages: French</category>
<category>Standards</category>
<category>IFRS Foundation</category>
<guid isPermaLink="false">2011-528</guid>
</item>
<item>
<title>26 August 2011: Deloitte comment letter on EFRAG discussion paper</title>
<description>Deloitte's IFRS Global Office has submitted a letter of comment to the European Financial Reporting Advisory Group (EFRAG) on its Discussion Paper Considering the Effects of Accounting Standards. The comment letter highlights Deloitte's views on the contribution the discussion paper has in the methodology for effects analyses development as it relates to the IFRS Foundations Trustees' Strategy Review.</description>
<link>http://www.iasplus.com/pastnews/2011aug.htm#110826-1</link>
<pubDate>Fri, 26 Aug 2011 16:40 -0400</pubDate>
<category>Comment letters</category>
<category>EFRAG</category>
<category>Countries: Europe</category>
<category>Standards</category>
<guid isPermaLink="false">2011-527</guid>
</item>
<item>
<title>25 August 2011: IASB proposes consolidation exemption for 'investment entities'</title>
<description>The International Accounting Standards Board (IASB) has published Exposure Draft ED/2011/4 'Investment Entities', proposing to define 'investment entities' as a separate type of entity that would be exempt from the consolidation accounting requirements in IFRS 10 'Consolidated Financial Statements'.</description>
<link>http://www.iasplus.com/pastnews/2011aug.htm#110825-3</link>
<pubDate>Fri, 26 Aug 2011 08:29 +0930</pubDate>
<category>IASB</category>
<category>Exposure drafts</category>
<category>Standards: IFRS 10</category>
<category>Standards: IFRS 12</category>
<category>Standards: IAS 28</category>
<category>IASB Projects: Investment entities</category>
<category>IASB Projects: Consolidation</category>
<guid isPermaLink="false">2011-526</guid>
</item>
<item>
<title>25 August 2011: EFRAG invites companies to participate in the field-testing of the forthcoming revised proposals on Revenue Recognition</title>
<description>The European Financial Reporting Advisory Group (EFRAG), in partnership
with European National Standard Setters and in close coordination with the IASB,
will conduct field-testing of the revised IASB proposals on revenue recognition, which
are expected to be published by the end of September 2011.</description>
<link>http://www.iasplus.com/pastnews/2011aug.htm#110825-2</link>
<pubDate>Thu, 25 Aug 2011 14:05 +0200</pubDate>
<category>Countries: Europe</category>
<category>IASB Projects: Revenue</category>
<category>EFRAG</category>
<guid isPermaLink="false">2011-525</guid>
</item>
<item>
<title>25 August 2011: Study explores the political dimensions of IFRS adoption</title>
<description>A recent paper from Harvard Business School explores the international political dynamics of how countries approach the adoption of International Financial Reporting Standards (IFRS).</description>
<link>http://www.iasplus.com/pastnews/2011aug.htm#110825-1</link>
<pubDate>Thu, 25 Aug 2011 13:15 +0930</pubDate>
<category>IFRS transition</category>
<category>Academic papers</category>
<category>Countries: United States</category>
<category>Countries: Canada</category>
<category>Countries: China</category>
<category>Countries: Japan</category>
<category>Countries: India</category>
<category>Countries: Australia</category>
<category>Countries: New Zealand</category>
<category>Countries: Europe</category>
<category>Convergence</category>
<guid isPermaLink="false">2011-524</guid>
</item>
<item>
<title>24 August 2011: Agenda for the September 2011 IFRS Interpretations Committee meeting</title>
<description>The agenda has been released for the IFRS Interpretations Committee meeting to be held in London on Thursday and Friday 8 and 9 September 2011.</description>
<link>http://www.iasplus.com/pastnews/2011aug.htm#110824-3</link>
<pubDate>Thu, 25 Aug 2011 08:50 +0930</pubDate>
<category>IFRS Interpretations Committee</category>
<category>Standards: IAS 7</category>
<category>Standards: IAS 12</category>
<category>Standards: IAS 16</category>
<category>Standards: IAS 24</category>
<category>Standards: IFRS 1</category>
<category>Standards: IFRS 3</category>
<category>Standards: IFRS 10</category>
<category>Standards: IFRS 11</category>
<guid isPermaLink="false">2011-523</guid>
</item>
<item>
<title>24 August 2011: New issue of the IASB's 'Investor Perspectives'</title>
<description>A new edition of the IASB's 'Investor Perspectives' is now available.
Patricia McConnell, an IASB Board member, writes about the changes to pension accounting.</description>
<link>http://www.iasplus.com/pastnews/2011aug.htm#110824-2</link>
<pubDate>Wed, 24 Aug 2011 11:15 -0400</pubDate>
<category>IASB</category>
<category>Investor Perspectives</category>
<category>Standards: IAS 19</category>
<category>IASB Projects: Post-employment benefits</category>
<guid isPermaLink="false">2011-522</guid>
</item>
<item>
<title>24 August 2011: Upcoming Dbriefs webcasts on the leases project and sustainability</title>
<description>Deloitte (United States) is hosting two Dbriefs webcasts in early September on global financial reporting topics: the IASB-FASB leases project and sustainability reporting.</description>
<link>http://www.iasplus.com/pastnews/2011aug.htm#110824-1</link>
<pubDate>Wed, 24 Aug 2011 13:20 +0930</pubDate>
<category>Webcasts</category>
<category>Countries: United States</category>
<category>IASB Projects: Leases</category>
<category>Sustainability reporting</category>
<guid isPermaLink="false">2011-521</guid>
</item>
<item>
<title>23 August 2011: IFRS Foundation's translations update</title>
<description>The IFRS Foundation has recently announced the publication of translations into Hebrew, French and Spanish.</description>
<link>http://www.iasplus.com/pastnews/2011aug.htm#110823-1</link>
<pubDate>Tue, 23 Aug 2011 10:45 +0200</pubDate>
<category>Languages: French</category>
<category>Languages: Spanish</category>
<category>Languages: Hebrew</category>
<category>Translations</category>
<guid isPermaLink="false">2011-520</guid>
</item>
<item>
<title>22 August 2011: IFRS Foundation updates IFRS XBRL Taxonomy for IAS 1 and IAS 19 amendments</title>
<description>The IFRS Foundation has published an eXtensible Business Reporting Language (XBRL) IFRS Taxonomy 2011 interim release incorporating the requirements of 'Presentation of Items of Other Comprehensive Income' (Amendments to IAS 1) and IAS 19 'Employee Benefits', which were issued by the IASB in June 2011.</description>
<link>http://www.iasplus.com/pastnews/2011aug.htm#110822-1</link>
<pubDate>Mon, 22 Aug 2011 09:45 +0930</pubDate>
<category>XBRL</category>
<category>Standards: IAS 1</category>
<category>Standards: IAS 19</category>
<guid isPermaLink="false">2011-519</guid>
</item>
<item>
<title>19 August 2011: AASB seeks user perspective on improvements to IFRS 3 and IAS 38</title>
<description>The Australian Accounting Standards Board (AASB) has launched a survey of users of financial statements on the initial accounting for intangible assets acquired in business combinations under IFRS 3 'Business Combinations' and IAS 38 'Intangible Assets' (or similar GAAP).</description>
<link>http://www.iasplus.com/pastnews/2011aug.htm#110819-2</link>
<pubDate>Fri, 19 Aug 2011 17:25 +0930</pubDate>
<category>Countries: Australia</category>
<category>Standards: IFRS 3</category>
<category>Standards: IAS 38</category>
<category>IASB Projects: Intangible assets</category>
<guid isPermaLink="false">2011-518</guid>
</item>
<item>
<title>19 August 2011: Canadian banks ask regulators to remember existing reforms when setting reform timetable</title>
<description>The Canadian Bankers Association (CBA) has noted that regulators should carefully monitor the total regulatory burden, arguing too rapid an adoption of reform may place Canadian banks at competitive disadvantage, and noting the implementation of other reforms as well as Canada's current transition to IFRSs.</description>
<link>http://www.iasplus.com/pastnews/2011aug.htm#110819-1</link>
<pubDate>Fri, 19 Aug 2011 16:20 +0930</pubDate>
<category>Countries: Canada</category>
<category>Industries: Financial services</category>
<guid isPermaLink="false">2011-517</guid>
</item>
<item>
<title>18 August 2011: AICPA recommends optional adoption of IFRS by US public companies in comment letter to SEC</title>
<description>The American Institute of Certified Public Accountants (AICPA) has submitted a comment letter to the US Securities and Exchange Commission (SEC). The letter expresses support for an "endorsement approach" similar to the one described in the SEC Staff Paper, and emphasises that US companies should be given an option to adopt IFRS, as long as they also remain compliant with US GAAP.</description>
<link>http://www.iasplus.com/pastnews/2011aug.htm#110818-2</link>
<pubDate>Thu, 18 Aug 2011 15:20 -0400</pubDate>
<category>IFRS</category>
<category>FASB</category>
<category>SEC</category>
<category>AICPA</category>
<category>Convergence</category>
<category>Countries: United States</category>
<guid isPermaLink="false">2011-516</guid>
</item>
<item>
<title>18 August 2011: Use of more concise English could help reduce translation problems</title>
<description>In an inaugural professorial lecture given at Victoria University in Wellington, New Zealand,
Professor Rachel Baskerville looked closely at how technical complexity and the lack of concise
English render international accounting standards difficult to translate.</description>
<link>http://www.iasplus.com/pastnews/2011aug.htm#110818-1</link>
<pubDate>Thu, 18 Aug 2011 11:25 +0200</pubDate>
<category>Countries: New Zealand</category>
<category>Translations</category>
<guid isPermaLink="false">2011-515</guid>
</item>
<item>
<title>17 August 2011: Brickbats and Buybacks</title>
<description>Our resident regular columnist, Robert Bruce, has been along to see a
veteran critic of accounting techniques and finds him happy with much but concerned about buybacks.</description>
<link>http://www.iasplus.com/bruce/column110817.htm</link>
<pubDate>Wed, 17 Aug 2011 15:00 +0200</pubDate>
<category>Robert Bruce</category>
<category>Standards: IAS 33</category>
<category>Standards: IAS 32</category>
<guid isPermaLink="false">B2011-012</guid>
</item>
<item>
<title>17 August 2011: Our news stories are now available on Twitter</title>
<description>We have today started announcing our news stories on Twitter. Access and follow our Twitter feed (@iasplus) to see the latest news stories as they are posted on IAS Plus.</description>
<link>http://www.iasplus.com/pastnews/2011aug.htm#110817-2</link>
<pubDate>Wed, 17 Aug 2011 17:05 +0930</pubDate>
<category>Twitter</category>
<guid isPermaLink="false">2011-514</guid>
</item>
<item>
<title>17 August 2011: PCAOB explores mandatory audit firm rotation</title>
<description>The United States Public Company Accounting Oversight Board (PCAOB) has issued a concept release to solicit public comment on ways that auditor independence, objectivity and professional scepticism can be enhanced, including through mandatory rotation of audit firms. The proposals follow earlier proposals for audit reform in Europe</description>
<link>http://www.iasplus.com/pastnews/2011aug.htm#110817-1</link>
<pubDate>Wed, 17 Aug 2011 16:25 +0930</pubDate>
<category>PCAOB</category>
<category>Countries: United States</category>
<category>Auditing</category>
<guid isPermaLink="false">2011-513</guid>
</item>
<item>
<title>16 August 2011: The European Securities and Markets Authority issues summary of IFRS decisions</title>
<description>The European Securities and Markets Authority (ESMA) has published its eleventh batch of extracts from its confidential database of enforcement decisions taken by EU national enforcers of financial information. </description>
<link>http://www.iasplus.com/pastnews/2011aug.htm#110816-1</link>
<pubDate>Tue, 16 Aug 2011 10:35 -0400</pubDate>
<category>ESMA</category>
<category>Regulation and enforcement</category>
<category>Countries: Europe</category>
<category>Standards: IFRS 5</category>
<category>Standards: IAS 39</category>
<category>Standards: IFRS 8</category>
<category>Interpretations: IFRIC 17</category>
<category>Standards: IAS 40</category>
<category>Standards: IFRS 7</category>
<category>Standards: IAS 1</category>
<guid isPermaLink="false">2011-512</guid>
</item>
<item>
<title>15 August 2011: Deloitte comment letters on IFRS Interpretations Committee agenda decisions</title>
<description>Deloitte's IFRS Global Office has submitted letters of comment on four tentative agenda decisions discussed at the July 2011 IFRS Interpretations Committee meeting, in relation to IAS 27 'Consolidated and Separate Financial Statements' and IFRS 3 'Business Combinations'.</description>
<link>http://www.iasplus.com/pastnews/2011aug.htm#110815-1</link>
<pubDate>Tue, 16 Aug 2011 09:25 +0930</pubDate>
<category>IFRS Interpretations Committee</category>
<category>IFRIC meetings</category>
<category>Standards: IFRS 3</category>
<category>Standards: IAS 27</category>
<category>IASB Projects: Common control</category>
<guid isPermaLink="false">2011-511</guid>
</item>
<item>
<title>12 August 2011: Update on the IASB's project to replace IAS 39</title>
<description>Deloitte's UK Financial Services Industry group has issued an IFRS 9 'Financial Instruments' Status Update paper.
The paper summarises where the International Accounting Standards Board (IASB) is in its project to replace
IAS 39 'Financial Instruments: Recognition and Measurement'.</description>
<link>http://www.iasplus.com/pastnews/2011aug.htm#110812-2</link>
<pubDate>Fri, 12 Aug 2011 14:10 +0200</pubDate>
<category>IASB Projects: Financial instruments</category>
<category>IASB Projects: Hedge accounting</category>
<category>IASB Projects: Impairment</category>
<category>IASB Projects: Derecognition</category>
<category>IASB Projects: Effective dates</category>
<category>IASB Projects: Effective date of IFRS 9</category>
<category>Standards: IAS 39</category>
<category>Standards: IFRS 9</category>
<category>Publications</category>
<guid isPermaLink="false">2011-510</guid>
</item>
<item>
<title>12 August 2011: 'Question and Answer' report from recent Deloitte global financial reporting Dbriefs webcast</title>
<description>We've released a summary of audience questions submitted during our Dbriefs webcast 'IFRS: Important Developments' held on 27 July 2011, together with our suggested responses. Topics covered include hedge accounting, leases, revenue recognition, fair value measurement, and the effective date of IFRS 9</description>
<link>http://www.iasplus.com/pastnews/2011aug.htm#110812-1</link>
<pubDate>Thu, 11 Aug 2011 14:50 +0930</pubDate>
<category>Webcasts</category>
<category>IASB Projects: Hedge accounting</category>
<category>IASB Projects: Leases</category>
<category>IASB Projects: Revenue</category>
<category>IASB Projects: Fair value measurement</category>
<category>IASB Projects: Effective date of IFRS 9</category>
<category>Standards: IFRS 13</category>
<category>Standards: IFRS 9</category>
<guid isPermaLink="false">2011-509</guid>
</item>
<item>
<title>11 August 2011: OECD report highlights likely impacts of IAS 19 amendments</title>
<description>The Organisation for Economic Co-operation and Development (OECD) has released the 2011 edition of its 'Pension Markets in Focus' publication, which includes highlights of the likely impacts of the recent changes to IAS 19 'Employee Benefits'.</description>
<link>http://www.iasplus.com/pastnews/2011aug.htm#110811-1</link>
<pubDate>Thu, 11 Aug 2011 11:45 +0930</pubDate>
<category>OECD</category>
<category>Standards: IAS 19</category>
<category>IASB Projects: Post-employment benefits</category>
<guid isPermaLink="false">2011-508</guid>
</item>
<item>
<title>10 August 2011: Deloitte (United States) comments on SEC convergence work plan</title>
<description>Deloitte and Touche LLP (United States) has submitted a comment letter to the US Securities and Exchange Commission (SEC). The letter expresses support of IFRS and the convergence efforts of the IASB and the FASB. The letter supports an "endorsement approach" similar to the one described in the SEC Staff Paper. </description>
<link>http://www.iasplus.com/pastnews/2011aug.htm#110810-3</link>
<pubDate>Wed, 10 Aug 2011 16:40 -0400</pubDate>
<category>IFRS</category>
<category>FASB</category>
<category>SEC</category>
<category>Convergence</category>
<category>Countries: United States</category>
<category>Comment letters</category>
<guid isPermaLink="false">2011-507</guid>
</item>
<item>
<title>10 August 2011: Near Final Draft of IFRIC 20 published</title>
<description>A near final draft of IFRIC Interpretation 20 'Stripping Costs in the Production Phase of a Surface Mine'
has been posted to the IASB's website. </description>
<link>http://www.iasplus.com/pastnews/2011aug.htm#110810-2</link>
<pubDate>Wed, 10 Aug 2011 15:00 +0200</pubDate>
<category>IFRIC</category>
<category>IFRS Interpretations Committee</category>
<category>IFRIC Projects: Stripping costs</category>
<category>Interpretations: IFRIC 20</category>
<guid isPermaLink="false">2011-506</guid>
</item>
<item>
<title>10 August 2011: Polish translation of the IFRS for SMEs published</title>
<description>The IFRS Foundation has announced that a Polish translation of the International Financial
Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) 2009 has now been published online.</description>
<link>http://www.iasplus.com/pastnews/2011aug.htm#110810-1</link>
<pubDate>Wed, 10 Aug 2011 10:00 +0200</pubDate>
<category>IFRS for SMEs</category>
<category>IFRS Foundation</category>
<category>Languages: Polish</category>
<category>Translations</category>
<guid isPermaLink="false">2011-505</guid>
</item>
<item>
<title>6 August 2011: New issue of the IASB's 'Investor Perspectives'</title>
<description>A new edition of the IASB's 'Investor Perspectives' is now available.
Ian Mackintosh, the Vice-Chair of the IASB, writes about the IASB consultation on its future work programme.</description>
<link>http://www.iasplus.com/pastnews/2011aug.htm#110806-1</link>
<pubDate>Sat, 06 Aug 2011 11:00 +0200</pubDate>
<category>IASB</category>
<category>Investor Perspectives</category>
<category>IASB Projects: Agenda Consultation</category>
<guid isPermaLink="false">2011-504</guid>
</item>
<item>
<title>4 August 2011: IASB proposes changing the effective date of IFRS 9</title>
<description>Today, the International Accounting Standards Board (IASB) published an exposure draft proposing to push back the mandatory effective date of IFRS 9 Financial Instruments from 1 January 2013 to 1 January 2015.</description>
<link>http://www.iasplus.com/pastnews/2011aug.htm#110804-3</link>
<pubDate>Thu, 04 Aug 2011 11:15 -0400</pubDate>
<category>Standards: IFRS 9</category>
<category>IASB Projects: Financial instruments</category>
<category>IASB Projects: Effective date of IFRS 9</category>
<guid isPermaLink="false">2011-503</guid>
</item>
<item>
<title>4 August 2011: Japan proposes to remove time limit for US accounting rules</title>
<description>The Financial Services Authority of Japan (FSA) yesterday proposed a draft regulation on the use of US GAAP in Japan that would extend the current option to use US GAAP beyond 2016.</description>
<link>http://www.iasplus.com/pastnews/2011aug.htm#110804-2</link>
<pubDate>Thu, 04 Aug 2011 10:45 -0400</pubDate>
<category>Convergence</category>
<category>Countries: Japan</category>
<category>US GAAP</category>
<guid isPermaLink="false">2011-502</guid>
</item>
<item>
<title>4 August 2011: Global banks expect impairment accounting proposals to improve financial statements</title>
<description>Deloitte's Global Financial Service Industry (GFSI) group has published 'IFRS 9 Impairment Survey 2011', an inaugural global banking survey based on the views of 56 major banking groups on the topic of loan impairment.</description>
<link>http://www.iasplus.com/pastnews/2011aug.htm#110804-1</link>
<pubDate>Thu, 04 Aug 2011 09:40 +0930</pubDate>
<category>Publications</category>
<category>Standards: IFRS 9</category>
<category>Standards: IAS 39</category>
<category>IASB Projects: Financial instruments</category>
<category>IASB Projects: Impairment</category>
<guid isPermaLink="false">2011-501</guid>
</item>
<item>
<title>3 August 2011: Conclusions of the Trustees' Due Process Oversight Committee meeting</title>
<description>The IFRS Foundation Trustees' Due Process Oversight Committee (DPOC) has posted to their website a summary of the conclusions of their meeting in New York on 12 July 2011.</description>
<link>http://www.iasplus.com/pastnews/2011aug.htm#110803-6</link>
<pubDate>Wed, 03 Aug 2011 15:05 -0400</pubDate>
<category>IFRS Foundation</category>
<category>IFRS Trustees</category>
<category>IASB Projects: Agenda Consultation</category>
<category>IASB effect analyses</category>
<category>IFRS Interpretations Committee</category>
<category>EEG</category>
<guid isPermaLink="false">2011-500</guid>
</item>
<item>
<title>3 August 2011: IFRS Foundation conference in South America announced</title>
<description>The IFRS Foundation announced the dates for its conference in South America, which will be held in Sao Paulo, Brazil on Thursday, 27 October 2011 and Friday, 28 October 2011. </description>
<link>http://www.iasplus.com/pastnews/2011aug.htm#110803-5</link>
<pubDate>Wed, 03 Aug 2011 11:20 -0400</pubDate>
<category>IFRS Foundation</category>
<category>Countries: Brazil</category>
<category>Countries: South America</category>
<guid isPermaLink="false">2011-499</guid>
</item>
<item>
<title>3 August 2011: IASB webcast on hedge accounting</title>
<description>On 4 August 2011, the staff of the IASB will present a short webcast to provide an update on the general hedge accounting project.</description>
<link>http://www.iasplus.com/pastnews/2011aug.htm#110803-4</link>
<pubDate>Wed, 03 Aug 2011 13:30 +0200</pubDate>
<category>IASB</category>
<category>Webcasts</category>
<category>IASB Projects: Financial instruments</category>
<category>IASB Projects: Hedge accounting</category>
<guid isPermaLink="false">2011-498</guid>
</item>
<item>
<title>3 August 2011: EFRAG report regarding costs of implementing country-by-country reporting</title>
<description>As part of the follow-up analysis of the comments received on the public consultation on country-by-country reporting
by multinational companies, the DG Internal Market and Services of the European Commission asked the
European Financial Reporting Advisory Group (EFRAG) to provide assistance in collecting
evidence useful for assessing the administrative costs associated with implementing the two options suggested.
EFRAG's report is now available.</description>
<link>http://www.iasplus.com/pastnews/2011aug.htm#110803-3</link>
<pubDate>Wed, 03 Aug 2011 13:00 +0200</pubDate>
<category>Sustainability reporting</category>
<category>Countries: Europe</category>
<category>IASB Projects: Extractive activities</category>
<category>EFRAG</category>
<guid isPermaLink="false">2011-497</guid>
</item>
<item>
<title>3 August 2011: Minutes from the kick-off meeting of the Experts Group on Non-Financial disclosure by Companies</title>
<description>The European Commission's Expert Group on disclosure of non-financial information by EU companies held its first
meeting on 11 July 2011. Minutes from that meeting are now available on the EC's website.</description>
<link>http://www.iasplus.com/pastnews/2011aug.htm#110803-2</link>
<pubDate>Wed, 03 Aug 2011 10:05 +0200</pubDate>
<category>Countries: Europe</category>
<category>Sustainability reporting</category>
<guid isPermaLink="false">2011-496</guid>
</item>
<item>
<title>3 August 2011: IFRS in Focus newsletter highlights due process improvements from the IASB's Agenda Consultation process</title>
<description>Deloitte's Global Office has issued an IFRS in Focus Newsletter, providing an overview of the IASB's Agenda Consultation 2011, and noting the important enhancement it provides to the IASB's due processes.</description>
<link>http://www.iasplus.com/pastnews/2011aug.htm#110803-1</link>
<pubDate>Wed, 03 Aug 2011 15:05 +0930</pubDate>
<category>IASB Projects: Agenda Consultation</category>
<category>IFRS in Focus</category>
<category>Publications</category>
<guid isPermaLink="false">2011-495</guid>
</item>
<item>
<title>2 August 2011: Emerging Economies Group established</title>
<description>On 26 July 2011, the Emerging Economies Group (EEG) of the International
Accounting Standards Board (IASB) was established in Beijing. EEG founding members
are all emerging economies from the G20 and Malaysia.</description>
<link>http://www.iasplus.com/pastnews/2011aug.htm#110802-1</link>
<pubDate>Tue, 02 Aug 2011 12:15 +0200</pubDate>
<category>IASB</category>
<category>EEG</category>
<category>Countries: Argentina</category>
<category>Countries: Brazil</category>
<category>Countries: China</category>
<category>Countries: India</category>
<category>Countries: Indonesia</category>
<category>Countries: Mexico</category>
<category>Countries: Russia</category>
<category>Countries: Saudi Arabia</category>
<category>Countries: South Africa</category>
<category>Countries: South Korea</category>
<category>Countries: Turkey</category>
<category>Countries: Malaysia</category>
<guid isPermaLink="false">2011-494</guid>
</item>
<item>
<title>1 August 2011: Conclusions of the July 2011 Trustees' meeting</title>
<description>The IFRS Foundation Trustees have posted to their website a summary of the conclusions of
their quarterly meeting in New York on 13 and 14 July 2011.</description>
<link>http://www.iasplus.com/pastnews/2011aug.htm#110801-4</link>
<pubDate>Mon, 01 Aug 2011 16:15 -0400</pubDate>
<category>IFRS Foundation</category>
<guid isPermaLink="false">2011-493</guid>
</item>
<item>
<title>1 August 2011: Notes from the IASB special meeting on 28 July 2011</title>
<description>The IASB held a special meeting on 28 July 2011 in London. We have posted Deloitte
observer notes from the meeting where the following topics were discussed: revenue recognition, hedge accounting, effective date of IFRS 9 and
offsetting.</description>
<link>http://www.iasplus.com/pastnews/2011aug.htm#110801-3</link>
<pubDate>Mon, 01 Aug 2011 14:20 +0200</pubDate>
<category>IASB</category>
<category>IASB meetings</category>
<category>IASB Projects: Financial instruments</category>
<category>IASB Projects: Offsetting</category>
<category>Standards: IFRS 9</category>
<category>IASB Projects: Effective date of IFRS 9</category>
<category>IASB Projects: Revenue</category>
<category>IASB Projects: Hedge accounting</category>
<guid isPermaLink="false">2011-492</guid>
</item>
<item>
<title>1 August 2011: Stay Tuned Online – IFRS and UK GAAP update</title>
<description>The Deloitte London IFRS Centre of Excellence is running a series of hour-long Internet-based financial reporting updates,
aimed at helping finance teams keep up to speed with IFRSs and other financial reporting issues. A new update is now available.</description>
<link>http://www.iasplus.com/pastnews/2011aug.htm#110801-2</link>
<pubDate>Mon, 01 Aug 2011 10:40 +0200</pubDate>
<category>Countries: United Kingdom</category>
<category>Webcasts</category>
<category>Standards: IFRS 10</category>
<category>Standards: IFRS 11</category>
<category>Standards: IFRS 12</category>
<category>Standards: IFRS 13</category>
<category>Standards: IAS 19</category>
<category>Standards: IAS 1</category>
<category>UK GAAP</category>
<guid isPermaLink="false">2011-491</guid>
</item>
<item>
<title>1 August 2011: IASB releases 'Effect Analysis' on joint arrangements</title>
<description>The IASB has published a report which presents an analysis of the effects of IFRS 11 'Joint Arrangements' (and related disclosures included in IFRS 12 'Disclosure of Interests in Other Entities'), including the IASB's expectations of how the IFRS will affect the accounting for current and new joint arrangements according to their structure and legal forms.</description>
<link>http://www.iasplus.com/pastnews/2011aug.htm#110801-1</link>
<pubDate>Mon, 01 Aug 2011 11:20 +0930</pubDate>
<category>Standards: IFRS 11</category>
<category>Standards: IFRS 12</category>
<category>IASB</category>
<category>IASB effect analyses</category>
<guid isPermaLink="false">2011-490</guid>
</item>
<item>
<title>31 July 2011: Our summary of new and revised accounting pronouncements</title>
<description>A new IAS Plus resource is now available to assist entities with their financial reporting at 30 June 2011. A new dedicated page provides a high level overview of new and revised accounting pronouncements that should be considered for financial reporting periods ending on or after 30 June 2011, indicating which are mandatorily applicable for various quarter ends.</description>
<link>http://www.iasplus.com/pastnews/2011jul.htm#0731-1</link>
<pubDate>Sun, 31 Jul 2011 13:00 +0930</pubDate>
<category>Publications</category>
<category>Standards</category>
<guid isPermaLink="false">2011-489</guid>
</item>
<item>
<title>29 July 2011: Hans Hoogervorst speaks in China on IASB priorities</title>
<description>In a recent speech in China, the IASB chairman, Hans Hoogervorst, laid out what he sees as the IASB's priorities for the future. Mr. Hoogervorst provided details on the following four priorities: Completing the convergence programme with the US, Consulting on the post-convergence agenda, Delivering global standards, and strengthening institutional relationships.</description>
<link>http://www.iasplus.com/pastnews/2011jul.htm#0729-2</link>
<pubDate>Fri, 29 Jul 2011 17:14 -0400</pubDate>
<category>Hoogervorst</category>
<category>Convergence</category>
<category>Countries: United States</category>
<category>Countries: China</category>
<category>IASB Projects: Agenda Consultation</category>
<guid isPermaLink="false">2011-488</guid>
</item>
<item>
<title>29 July 2011: ESMA issues statement disclosures related to sovereign debt</title>
<description>The European Securities and Markets Authority (ESMA) has published a public statement on disclosures related to sovereign debt to be included in IFRS financial statements.</description>
<link>http://www.iasplus.com/pastnews/2011jul.htm#0729-1</link>
<pubDate>Fri, 29 Jul 2011 17:14 -0400</pubDate>
<category>ESMA</category>
<category>Countries: Europe</category>
<category>Standards: IAS 1</category>
<category>Standards: IAS 10</category>
<category>Standards: IAS 34</category>
<category>Standards: IFRS 7</category>
<guid isPermaLink="false">2011-487</guid>
</item>
<item>
<title>28 July 2011: Wayne Upton to chair IFRS Interpretations Committee</title>
<description>The Trustees of the IFRS Foundation have announced that Wayne Upton will take over as Chair
of the IFRS Interpretations Committee from Robert Garnett. The appointment is effective immediately.</description>
<link>http://www.iasplus.com/pastnews/2011jul.htm#0728-4</link>
<pubDate>Thu, 28 Jul 2011 12:20 +0200</pubDate>
<category>IFRS Interpretations Committee</category>
<guid isPermaLink="false">2011-486</guid>
</item>
<item>
<title>28 July 2011: Staying up to date with the latest Deloitte publications</title>
<description>We are introducing a new way of announcing the issuance of Deloitte publications.
Starting from today, we are maintaining a summary of the latest publications on a dedicated page.
The summary is sortable and the information shown can be customised, allowing publications of interest to be more readily identified.</description>
<link>http://www.iasplus.com/pastnews/2011jul.htm#0728-3</link>
<pubDate>Thu, 28 Jul 2011 12:00 +0200</pubDate>
<category>Publications</category>
<guid isPermaLink="false">2011-485</guid>
</item>
<item>
<title>28 July 2011: IFRS Foundation updates IFRS XBRL Taxonomy for IFRS 12 and IFRS 13</title>
<description>The IFRS Foundation has published an eXtensible Business Reporting Language (XBRL) IFRS Taxonomy 2011 interim release incorporating the requirements of IFRS 12 'Disclosure of Interests in Other Entities' and IFRS 13 'Fair Value Measurement'.</description>
<link>http://www.iasplus.com/pastnews/2011jul.htm#0728-2</link>
<pubDate>Thu, 28 Jul 2011 15:40 +0930</pubDate>
<category>XBRL</category>
<category>Standards: IFRS 12</category>
<category>Standards: IFRS 13</category>
<guid isPermaLink="false">2011-484</guid>
</item>
<item>
<title>28 July 2011: Further changes to the agenda for the IASB special meeting on 28 July 2011</title>
<description>The IASB has again updated the agenda for its special meeting being held in London on 28 July 2011. A session has been added to discuss sweep issues related to the exposure draft of the proposed change in the effective date of IFRS 9 'Financial Instruments'.</description>
<link>http://www.iasplus.com/pastnews/2011jul.htm#0728-1</link>
<pubDate>Thu, 28 Jul 2011 13:55 +0930</pubDate>
<category>IASB</category>
<category>IASB meetings</category>
<category>Standards: IFRS 9</category>
<category>IASB Projects: Effective date of IFRS 9</category>
<guid isPermaLink="false">2011-483</guid>
</item>
<item>
<title>27 July 2011: The Bruce Column - Opening up the Agenda to All</title>
<description>For the first time the IASB has opened up its agenda to formal consultation.
Our regular resident columnist Robert Bruce takes a look at what this means and what may happen in the future.</description>
<link>http://www.iasplus.com/bruce/column110727.htm</link>
<pubDate>Wed, 27 Jul 2011 15:00 +0200</pubDate>
<category>Robert Bruce</category>
<category>IASB</category>
<category>Work plan</category>
<category>IASB Projects: Agenda Consultation</category>
<guid isPermaLink="false">B2011-011</guid>
</item>
<item>
<title>27 July 2011: EFRAG reports on the final part of its outreach on the Financial Statement Presentation project</title>
<description>EFRAG has issued a letter to the IASB on the comments on the 'Paper Financial Statement Presentation',
which complements the feedback on the meeting with European constituents published in February 2011 and completes
the overall picture of the European views on the IASB's tentative decisions in respect of the 'Financial Statement Presentation' project.</description>
<link>http://www.iasplus.com/pastnews/2011jul.htm#0727-3</link>
<pubDate>Wed, 27 Jul 2011 13:15 +0200</pubDate>
<category>EFRAG</category>
<category>IASB Projects: Financial statement presentation</category>
<category>Countries: Europe</category>
<guid isPermaLink="false">2011-482</guid>
</item>
<item>
<title>27 July 2011: Changes to the agenda for the IASB special meeting on 28 July 2011</title>
<description>The IASB has updated the agenda for its special meeting being held in London on 28 July 2011, adding sessions on Revenue Recognition and Asset and Liability Offsetting to the previously announced session on Hedge Accounting.</description>
<link>http://www.iasplus.com/pastnews/2011jul.htm#0727-2</link>
<pubDate>Wed, 27 Jul 2011 16:10 +0930</pubDate>
<category>IASB</category>
<category>IASB meetings</category>
<category>Work plan</category>
<category>IASB Projects: Revenue</category>
<category>IASB Projects: Financial instruments</category>
<category>IASB Projects: Hedge accounting</category>
<category>IASB Projects: Offsetting</category>
<guid isPermaLink="false">2011-481</guid>
</item>
<item>
<title>27 July 2011: IASB updates work plan to reflect recent decisions</title>
<description>The IASB has published an updated work plan, reflecting recently issued documents and incorporating the effects of its recent decisions. The revised work plan states the finalisation of the various IFRSs is now expected sometime in 2012 (rather than in the first half of 2012), with some projects now having no stated targeted completion date.</description>
<link>http://www.iasplus.com/pastnews/2011jul.htm#0727-1</link>
<pubDate>Wed, 27 Jul 2011 16:10 +0930</pubDate>
<category>IASB</category>
<category>Work plan</category>
<category>IASB Projects: Leases</category>
<category>IASB Projects: Revenue</category>
<category>IASB Projects: Financial statement presentation</category>
<category>IASB Projects: Consolidation</category>
<category>IASB Projects: Investment entities</category>
<category>IASB Projects: Insurance</category>
<category>IASB Projects: Agenda Consultation</category>
<guid isPermaLink="false">2011-480</guid>
</item>
<item>
<title>26 July 2011: IASB launches a public consultation on its future work programme</title>
<description>The International Accounting Standards Board (IASB) launched today a public consultation
to seek broad public input on the strategic direction and overall balance of its future work programme.</description>
<link>http://www.iasplus.com/pastnews/2011jul.htm#0726-1</link>
<pubDate>Tue, 26 Jul 2011 11:55 +0200</pubDate>
<category>IASB</category>
<category>IASB Projects: Agenda Consultation</category>
<guid isPermaLink="false">2011-479</guid>
</item>
<item>
<title>25 July 2011: Deloitte comment letter on Trustees' strategy review</title>
<description>Deloitte's IFRS Global Office has submitted a letter of comment on the IFRS Foundation Trustees' Report, IFRSs as a Global Standard: Setting a Strategy for the Foundation's Second Decade. The comment letter highlights Deloitte's views on the issues relating to governance of the Trustees' review and the Monitoring Board's concurrent and independent review of the IFRS Foundation's governance.</description>
<link>http://www.iasplus.com/pastnews/2011jul.htm#0725-3</link>
<pubDate>Mon, 25 Jul 2011 11:55 -0400</pubDate>
<category>Comment letters</category>
<category>IFRS Foundation</category>
<category>IFRS Trustees</category>
<category>Monitoring Board</category>
<category>IFRS Foundation governance review</category>
<guid isPermaLink="false">2011-478</guid>
</item>
<item>
<title>25 July 2011: Reminder - Upcoming Dbriefs webcast: Important Developments</title>
<description>A Global Financial Reporting Dbriefs Webcast is scheduled to be held on Wednesday, 27 July 2011, discussing the unprecedented pace of standard-setting developments at the International Accounting Standards Board (IASB).</description>
<link>http://www.iasplus.com/pastnews/2011jul.htm#0725-2</link>
<pubDate>Mon, 25 Jul 2011 15:45 +0930</pubDate>
<category>Webcasts</category>
<guid isPermaLink="false">2011-477</guid>
</item>
<item>
<title>25 July 2011: Nigerian adoption of IFRSs signed into law</title>
<description>The Nigerian Federal Minister of Trade & Investment, Dr. Olusegun Aganga, has announced the signing of the law necessary for Nigeria to implement International Financial Reporting Standards (IFRSs).</description>
<link>http://www.iasplus.com/pastnews/2011jul.htm#0725-1</link>
<pubDate>Mon, 25 Jul 2011 15:00 +0930</pubDate>
<category>Countries: Nigeria</category>
<category>Convergence</category>
<guid isPermaLink="false">2011-476</guid>
</item>
<item>
<title>22 July 2011: Further notes from the July IASB meeting</title>
<description>The IASB's regular monthly meeting is being held on 20-22 July 2011 in London, much of it a joint meeting with the FASB. We have posted Deloitte observer notes from some of the sessions held on Thursday and Friday, where the following topics were discussed: leases, ICAS/NZICA disclosure report, effective dates, IFRS Interpretation Committee update, replacement of IAS 39, asset and liability offsetting, and hedge accounting.</description>
<link>http://www.iasplus.com/pastnews/2011jul.htm#0722-3</link>
<pubDate>Fri, 22 Jul 2011 15:15 -0400</pubDate>
<category>IASB</category>
<category>IASB meetings</category>
<category>FASB</category>
<category>IASB Projects: Leases</category>
<category>IASB Projects: Financial instruments</category>
<category>IASB Projects: Effective dates</category>
<category>IFRS Interpretations Committee</category>
<category>IASB Projects: Offsetting</category>
<category>IASB Projects: Hedge accounting</category>
<category>Disclosures</category>
<category>NZICA</category>
<category>ICAS</category>
<category>IFRS Interpretations Committee</category>
<guid isPermaLink="false">2011-475</guid>
</item>
<item>
<title>22 July 2011: Breaking news – Mandatory application of IFRS 9 to be deferred</title>
<description>The IASB has decided to postpone the mandatory application of IFRS 9 until 2015.
This decision will be communicated in an Exposure Draft which will have a comment period of 60 days.</description>
<link>http://www.iasplus.com/pastnews/2011jul.htm#0722-2</link>
<pubDate>Fri, 22 Jul 2011 11:50 +0200</pubDate>
<category>IASB</category>
<category>IASB Projects: Financial instruments</category>
<category>IASB Projects: Effective date of IFRS 9</category>
<category>Standards: IFRS 9</category>
<guid isPermaLink="false">2011-474</guid>
</item>
<item>
<title>22 July 2011: Scottish and New Zealand accounting bodies issue report on reducing the IFRS disclosure burden</title>
<description>The Institute of Chartered Accountants of Scotland (ICAS) and the New Zealand Institute of Chartered Accountants (NZICA) have released a report from their project focused on reducing the volume of disclosure requirements in International Financial Reporting Standards (IFRSs). The report has been presented to the IASB and an education session on it is being held at this week's IASB meeting.</description>
<link>http://www.iasplus.com/pastnews/2011jul.htm#0722-1</link>
<pubDate>Fri, 22 Jul 2011 16:30 +0930</pubDate>
<category>IASB</category>
<category>IASB meetings</category>
<category>Countries: United Kingdom</category>
<category>Countries: Scotland</category>
<category>Countries: New Zealand</category>
<category>Disclosures</category>
<category>NZICA</category>
<category>ICAS</category>
<guid isPermaLink="false">2011-473</guid>
</item>
<item>
<title>21 July 2011: IASB and FASB announce re-exposure of lease accounting proposals</title>
<description>The IASB and FASB have announced their intention to re-expose their revised proposals for a common leasing standard.</description>
<link>http://www.iasplus.com/pastnews/2011jul.htm#0721-5</link>
<pubDate>Fri, 22 Jul 2011 09:05 +0930</pubDate>
<category>IASB</category>
<category>FASB</category>
<category>IASB Projects: Leases</category>
<category>Exposure drafts</category>
<guid isPermaLink="false">2011-472</guid>
</item>
<item>
<title>21 July 2011: Further notes from the July IASB meeting</title>
<description>The IASB's regular monthly meeting is being held on 20-22 July 2011 in London, much of it a joint meeting with the FASB. We have posted Deloitte observer notes from some of the sessions held on Wednesday and Thursday, where the following topics were discussed: leases, financial instrument impairment, insurance contracts and asset and liability offsetting. Further changes have also been made to the agenda for the meeting.</description>
<link>http://www.iasplus.com/pastnews/2011jul.htm#0721-4</link>
<pubDate>Fri, 22 Jul 2011 09:05 +0930</pubDate>
<category>IASB</category>
<category>IASB meetings</category>
<category>FASB</category>
<category>IASB Projects: Leases</category>
<category>IASB Projects: Financial instruments</category>
<category>IASB Projects: Impairment</category>
<category>IASB Projects: Insurance</category>
<category>IASB Projects: Offsetting</category>
<guid isPermaLink="false">2011-471</guid>
</item>
<item>
<title>21 July 2011: Agenda for IASB special meeting on 28 July 2011</title>
<description>The IASB is holding a special meeting in London on 28 July 2011. The topic to be discussed at the meeting is Financial Instruments - Hedge Accounting. Meeting time is 13:30 to 18:15 (London time).</description>
<link>http://www.iasplus.com/pastnews/2011jul.htm#0721-3</link>
<pubDate>Thu, 21 Jul 2011 10:58 -0400</pubDate>
<category>IASB</category>
<category>IASB meetings</category>
<category>IASB Projects: Hedge accounting</category>
<guid isPermaLink="false">2011-470</guid>
</item>
<item>
<title>21 July 2011: UK FRC reaffirms importance of 'true and fair'</title>
<description>The Accounting Standards Board (ASB) and Auditing Practices Board (APB) of the United Kingdom Financial Reporting Council (FRC) have published a paper confirming their view that the true and fair requirement remains of fundamental importance in both UK GAAP and IFRS.</description>
<link>http://www.iasplus.com/pastnews/2011jul.htm#0721-2</link>
<pubDate>Thu, 21 Jul 2011 17:20 +0930</pubDate>
<category>Countries: United Kingdom</category>
<category>UK FRC</category>
<category>UK GAAP</category>
<guid isPermaLink="false">2011-469</guid>
</item>
<item>
<title>21 July 2011: Notes from the July IASB meeting</title>
<description>The IASB's regular monthly meeting is being held on 20-22 July 2011 in London, much of it a joint meeting with the FASB. We have posted Deloitte observer notes from the IASB only sessions held on Wednesday, discussing hedge accounting and future agenda consultation.</description>
<link>http://www.iasplus.com/pastnews/2011jul.htm#0721-1</link>
<pubDate>Thu, 21 Jul 2011 11:38 +0930</pubDate>
<category>IASB</category>
<category>IASB meetings</category>
<category>IASB Projects: Financial instruments</category>
<category>IASB Projects: Hedge accounting</category>
<category>IASB Projects: Agenda Consultation</category>
<guid isPermaLink="false">2011-468</guid>
</item>
<item>
<title>20 July 2011: German Institute of Auditors expresses view on impairment of Greek sovereign debt</title>
<description>The German Institute of Auditors (IDW) has published a press release regarding the treatment of Greek sovereign debt in interim financial statements at 30 June 2011 in light of current developments, concluding 'a need for recognition of impairments'.</description>
<link>http://www.iasplus.com/pastnews/2011jul.htm#0720-2</link>
<pubDate>Thu, 21 Jul 2011 08:55 +0930</pubDate>
<category>Countries: Greece</category>
<category>IASB Projects: Impairment</category>
<category>Countries: Germany</category>
<category>Standards: IFRS 9</category>
<category>Standards: IAS 39</category>
<guid isPermaLink="false">2011-467</guid>
</item>
<item>
<title>20 July 2011: ESMA expresses revised view on IFRS Interpretations Committee agenda rejection statements</title>
<description>The European Securities and Markets Authority (ESMA) has published a public statement on retrospective adjustments to financial statements following rejection notes published by the IFRS Interpretations Committee (Committee).</description>
<link>http://www.iasplus.com/pastnews/2011jul.htm#0720-1</link>
<pubDate>Thu, 21 Jul 2011 08:55 +0930</pubDate>
<category>IFRS Interpretations Committee</category>
<category>ESMA</category>
<category>Countries: Europe</category>
<guid isPermaLink="false">2011-466</guid>
</item>
<item>
<title>19 July 2011: Private sector task force interim report to G20</title>
<description>The Private Sector Task Force of Regulated Professions and Industries has published an interim report, Regulatory Convergence in Financial Professions and Industries, to the deputies of the G20. The report focuses on the private sector's point of view in regards to global regulatory convergence.</description>
<link>http://www.iasplus.com/pastnews/2011jul.htm#0719-3</link>
<pubDate>Tue, 19 Jul 2011 14:05 -0400</pubDate>
<category>Convergence</category>
<category>G20</category>
<category>Countries: Argentina</category>
<category>Countries: Australia</category>
<category>Countries: Brazil</category>
<category>Countries: Canada</category>
<category>Countries: China</category>
<category>Countries: France</category>
<category>Countries: Germany</category>
<category>Countries: India</category>
<category>Countries: Indonesia</category>
<category>Countries: Italy</category>
<category>Countries: Japan</category>
<category>Countries: Mexico</category>
<category>Countries: Russia</category>
<category>Countries: Saudi Arabia</category>
<category>Countries: South Africa</category>
<category>Countries: South Korea</category>
<category>Countries: Turkey</category>
<category>Countries: United Kingdom</category>
<category>Countries: United States</category>
<category>Regulation and enforcement</category>
<guid isPermaLink="false">2011-465</guid>
</item>
<item>
<title>19 July 2011: EFRAG Update with meeting summary for the July EFRAG TEG meeting</title>
<description>The European Financial Reporting Advisory Group (EFRAG) has released the July 2011 issue of its EFRAG Update newsletter.</description>
<link>http://www.iasplus.com/pastnews/2011jul.htm#0719-2</link>
<pubDate>Tue, 19 Jul 2011 14:15 +0200</pubDate>
<category>EFRAG</category>
<category>Countries: Europe</category>
<category>Standards: IAS 19</category>
<category>Standards: IAS 1</category>
<category>IASB Projects: Comprehensive income</category>
<category>IASB Projects: Annual improvements</category>
<category>Standards: IAS 12</category>
<category>Standards: IAS 32</category>
<guid isPermaLink="false">2011-464</guid>
</item>
<item>
<title>19 July 2011: IVSC issues updated valuation standards</title>
<description>The International Valuation Standards Council (IVSC) has published new International Valuation Standards (IVS). The new IVS update the previous version published in 2007, and cover valuation of a wide range of assets for financial reporting and other purposes.</description>
<link>http://www.iasplus.com/pastnews/2011jul.htm#0719-1</link>
<pubDate>Tue, 19 Jul 2011 11:35 +0930</pubDate>
<category>IVSC</category>
<category>Standards: IFRS 3</category>
<category>Standards: IAS 38</category>
<category>Standards: IAS 39</category>
<category>Standards: IFRS 9</category>
<guid isPermaLink="false">2011-463</guid>
</item>
<item>
<title>18 July 2011: FASB assessment on differential standard-setting framework for private companies</title>
<description>The US Financial Accounting Standards Board (FASB) has published FASB in Focus - Private Companies: The Path to a Differential Standard-Setting Framework. In the report, the FASB staff provides details about its initial assessment of "how and why the needs of those who use private company financial statements differ from those who use public company financial statements and how the cost-benefit considerations of financial reporting vary between private companies and public companies."</description>
<link>http://www.iasplus.com/pastnews/2011jul.htm#0718-1</link>
<pubDate>Mon, 18 Jul 2011 16:08 -0400</pubDate>
<category>FASB</category>
<category>Countries: United States</category>
<category>Differential reporting</category>
<category>Blue Ribbon Panel</category>
<guid isPermaLink="false">2011-462</guid>
</item>
<item>
<title>15 July 2011: Deloitte publications update</title>
<description>New publications available from Deloitte include an IFRS on Point; French, Spanish, and Japanese translations of various IFRS publications; Polish newsletter on IFRSs 10, 11, and 12; and iGAAP newsletter.</description>
<link>http://www.iasplus.com/pastnews/2011jul.htm#0715-3</link>
<pubDate>Fri, 15 Jul 2011 16:28 -0400</pubDate>
<category>Countries: Australia</category>
<category>Countries: Canada</category>
<category>Countries: Japan</category>
<category>Countries: Poland</category>
<category>Languages: French</category>
<category>Languages: Spanish</category>
<category>Translations</category>
<category>Publications</category>
<category>IFRS on Point</category>
<category>iGAAP</category>
<guid isPermaLink="false">2011-461</guid>
</item>
<item>
<title>15 July 2011: EBA publishes results of its 2011 EU-wide bank stress tests</title>
<description>The European Banking Authority (EBA) published the results of its 'stress tests' of 90 European banks. </description>
<link>http://www.iasplus.com/pastnews/2011jul.htm#0715-2</link>
<pubDate>Fri, 15 Jul 2011 14:35 -0400</pubDate>
<category>EBA</category>
<category>Countries: Europe</category>
<category>Global financial crisis</category>
<guid isPermaLink="false">2011-460</guid>
</item>
<item>
<title>15 July 2011: Notes from Trustees' meeting</title>
<description>The IFRS Foundation Trustees met in public session in New York on 14 July 2011. Topics discussed were
'Report of the Due Process Oversight Committee', 'IASB Chairman's report', 'IFRS for SMEs', 'Advisory Council Chairman's report' and
'Executive Committee'.</description>
<link>http://www.iasplus.com/pastnews/2011jul.htm#0715-1</link>
<pubDate>Fri, 15 Jul 2011 16:10 +0200</pubDate>
<category>IFRS Foundation</category>
<category>IFRS Trustees</category>
<category>IFRS for SMEs</category>
<guid isPermaLink="false">2011-459</guid>
</item>
<item>
<title>14 July 2011: Further changes to meeting agenda for upcoming IASB meeting</title>
<description>The agenda for the IASB meeting in London on 20-22 July 2011 has been changed again.
There have been changes to the timing and running order on Wednesday 20 and Thursday 21 July.</description>
<link>http://www.iasplus.com/pastnews/2011jul.htm#0714-3</link>
<pubDate>Thu, 14 Jul 2011 12:20 +0200</pubDate>
<category>IASB</category>
<category>IASB meetings</category>
<category>FASB</category>
<guid isPermaLink="false">2011-458</guid>
</item>
<item>
<title>14 July 2011: Notes from Monitoring Board meeting</title>
<description>The IFRS Foundation Monitoring Board met in public session in New York on 13 July 2011.
Topics discussed were the 'Monitoring Board Governance Review', the 'IFRS Foundation Due Process Oversight Committee' and
'Budget and Financing'.</description>
<link>http://www.iasplus.com/pastnews/2011jul.htm#0714-2</link>
<pubDate>Thu, 14 Jul 2011 11:20 +0200</pubDate>
<category>Monitoring Board</category>
<category>IFRS Foundation</category>
<category>IFRS Foundation governance review</category>
<guid isPermaLink="false">2011-457</guid>
</item>
<item>
<title>14 July 2011: Updated EFRAG 'endorsement status report'</title>
<description>The European Financial Reporting Advisory Group (EFRAG) has updated
its report showing the status of endorsement, under the EU Accounting Regulation, of
each IFRS, including standards, interpretations, and amendments. Currently, twelve IASB
pronouncements await endorsement action.</description>
<link>http://www.iasplus.com/pastnews/2011jul.htm#0714-1</link>
<pubDate>Thu, 14 Jul 2011 10:00 +0200</pubDate>
<category>Countries: Europe</category>
<category>EFRAG</category>
<category>Standards: IFRS 9</category>
<category>Standards: IFRS 10</category>
<category>Standards: IFRS 11</category>
<category>Standards: IFRS 12</category>
<category>Standards: IFRS 13</category>
<category>Standards: IAS 27</category>
<category>Standards: IAS 28</category>
<category>Standards: IFRS 7</category>
<category>Standards: IAS 12</category>
<category>Standards: IFRS 1</category>
<category>Standards: IAS 1</category>
<category>Standards: IAS 19</category>
<guid isPermaLink="false">2011-456</guid>
</item>
<item>
<title>13 July 2011: IASB Chairman speaks at Zurich IFRS conference</title>
<description>Hans Hoogervorst's first public speech since becoming IASB Chairman set out an agenda for resolute action and an aspiration to set financial reporting at the heart of global economic activity. Our resident regular columnist, Robert Bruce, provides his take on what the speech means for the future, and during this time of European financial upheaval.</description>
<link>http://www.iasplus.com/pastnews/2011jul.htm#0713-4</link>
<pubDate>Wed, 13 Jul 2011 14:00 -0400</pubDate>
<category>IASB</category>
<category>Robert Bruce</category>
<category>Hoogervorst</category>
<category>Countries: Switzerland</category>
<category>Countries: United States</category>
<category>Countries: Greece</category>
<category>Standards: IFRS 9</category>
<guid isPermaLink="false">2011-455</guid>
</item>
<item>
<title>13 July 2011: Two presentations from the Zurich IFRS conference</title>
<description>The IASB has posted to its website two presentations from the Zurich IFRS conference held on
Tuesday 5 July 2011 and Wednesday 6 July 2011: one presentation on Leases and one on Revenue recognition.</description>
<link>http://www.iasplus.com/pastnews/2011jul.htm#0713-3</link>
<pubDate>Wed, 13 Jul 2011 11:05 +0200</pubDate>
<category>IASB Projects: Leases</category>
<category>IASB Projects: Revenue</category>
<guid isPermaLink="false">2011-454</guid>
</item>
<item>
<title>13 July 2011: Proposed professional education standard on practical experience requirements</title>
<description>The International Accounting Education Standards Board (IAESB) has released
for public exposure a proposed revision of International Education Standard (IES) 5, 'Practical Experience Requirements for
Aspiring Professional Accountants'.</description>
<link>http://www.iasplus.com/pastnews/2011jul.htm#0713-2</link>
<pubDate>Wed, 13 Jul 2011 10:15 +0200</pubDate>
<category>Accounting education</category>
<category>IAESB</category>
<guid isPermaLink="false">2011-453</guid>
</item>
<item>
<title>13 July 2011: Financial Instruments Working Group to meet 5 August</title>
<description>The IASB Financial Instruments Working Group (FIWG) will meet at the IASB's offices
in London on 5 August 2011 from 13:00am to 16:00pm London time. The meeting will be open to public
observation and will be webcast. An agenda for the meeting has not yet been announced.</description>
<link>http://www.iasplus.com/pastnews/2011jul.htm#0713-1</link>
<pubDate>Wed, 13 Jul 2011 09:15 +0200</pubDate>
<category>IASB Projects: Financial instruments</category>
<guid isPermaLink="false">2011-452</guid>
</item>
<item>
<title>12 July 2011: New New Zealand standard setting arrangements now in place</title>
<description>As announced earlier, standard setting in New Zealand has been restructured.
The New Zealand Accounting Standards Review Board (ASRB) has been replaced by the External
Reporting Board (XRB). The change became effective 1 July 2011.</description>
<link>http://www.iasplus.com/pastnews/2011jul.htm#0712-1</link>
<pubDate>Tue, 12 Jul 2011 10:15 +0200</pubDate>
<category>Countries: New Zealand</category>
<guid isPermaLink="false">2011-451</guid>
</item>
<item>
<title>11 July 2011: Change to meeting agenda for current IASB meeting</title>
<description>The agenda for the IASB meeting in London on 20-22 July 2011 has been changed. The session on Replacement of IAS 39 for Wednesday, 20 July 2011 has been moved to Friday, 22 July 2011.</description>
<link>http://www.iasplus.com/pastnews/2011jul.htm#0711-3</link>
<pubDate>Mon, 11 Jul 2011 16:15 -0400</pubDate>
<category>IASB</category>
<category>IASB meetings</category>
<category>FASB</category>
<guid isPermaLink="false">2011-450</guid>
</item>
<item>
<title>11 July 2011: SEC roundtable discussions on IFRSs</title>
<description>The SEC held roundtable discussions with representatives from investors, smaller public companies, and regulators to discuss benefits and challenges related to potentially incorporating IFRSs in the United States financial reporting system.</description>
<link>http://www.iasplus.com/pastnews/2011jul.htm#0711-2</link>
<pubDate>Mon, 11 Jul 2011 12:00 -0400</pubDate>
<category>SEC</category>
<category>IASB</category>
<category>Countries: United States</category>
<category>Convergence</category>
<guid isPermaLink="false">2011-449</guid>
</item>
<item>
<title>11 July 2011: More than 70 jurisdictions apply ISAs</title>
<description>On June 30 2011, Prof. Arnold Schilder, the Chairman of the IAASB, delivered a speech on
global progress in the use of the Clarified International Standards on Auditing (ISAs) at
the 2011 annual conference on Accounting and Accountability for Regional Economic Growth in Latin America and the Caribbean.
In his speech entitled 'International Auditing and Assurance Standards: Implementation Challenges and Success Factors' Schilder
showed that during the last year alone the number of jurisdictions that already are using the ISAs or have committed
to using them in the near future has more than doubled.</description>
<link>http://www.iasplus.com/pastnews/2011jul.htm#0711-1</link>
<pubDate>Mon, 11 Jul 2011 08:50 +0200</pubDate>
<category>IAASB</category>
<category>Auditing</category>
<category></category>
<category>Countries: Brazil</category>
<category>Countries: Bahamas</category>
<category>Countries: Barbados</category>
<category>Countries: Canada</category>
<category>Countries: Cayman Islands</category>
<category>Countries: Costa Rica</category>
<category>Countries: Guyana</category>
<category>Countries: Jamaica</category>
<category>Countries: Mexico</category>
<category>Countries: Nicaragua</category>
<category>Countries: Panama</category>
<category>Countries: Trinidad and Tobago</category>
<category>Countries: Uruguay</category>
<category>Countries: United States</category>
<category>Countries: Puerto Rico</category>
<category>Countries: Albania</category>
<category>Countries: Belgium</category>
<category>Countries: Croatia</category>
<category>Countries: Cyprus</category>
<category>Countries: Czech Republic</category>
<category>Countries: Denmark</category>
<category>Countries: Estonia</category>
<category>Countries: Finland</category>
<category>Countries: Georgia</category>
<category>Countries: Greece</category>
<category>Countries: Hungary</category>
<category>Countries: Iceland</category>
<category>Countries: Ireland</category>
<category>Countries: Kosovo</category>
<category>Countries: Latvia</category>
<category>Countries: Lithuania</category>
<category>Countries: Luxembourg</category>
<category>Countries: Malta</category>
<category>Countries: Netherlands</category>
<category>Countries: Norway</category>
<category>Countries: Serbia</category>
<category>Countries: Slovakia</category>
<category>Countries: Sweden</category>
<category>Countries: Switzerland</category>
<category>Countries: Turkey</category>
<category>Countries: United Kingdom</category>
<category>Countries: Australia</category>
<category>Countries: Bangladesh</category>
<category>Countries: China</category>
<category>Countries: Hong Kong</category>
<category>Countries: India</category>
<category>Countries: Japan</category>
<category>Countries: Kazakhstan</category>
<category>Countries: Malaysia</category>
<category>Countries: Mongolia</category>
<category>Countries: Nepal</category>
<category>Countries: New Zealand</category>
<category>Countries: Pakistan</category>
<category>Countries: Philippines</category>
<category>Countries: Singapore</category>
<category>Countries: South Korea</category>
<category>Countries: Sri Lanka</category>
<category>Countries: Botswana</category>
<category>Countries: Kenya</category>
<category>Countries: Lebanon</category>
<category>Countries: Lesotho</category>
<category>Countries: Malawi</category>
<category>Countries: Mauritius</category>
<category>Countries: Namibia</category>
<category>Countries: South Africa</category>
<category>Countries: Swaziland</category>
<category>Countries: Tanzania</category>
<category>Countries: Tunisia</category>
<category>Countries: Uganda</category>
<category>Countries: United Arab Emirates</category>
<category>Countries: Zambia</category>
<category>Countries: Zimbabwe</category>
<guid isPermaLink="false">2011-448</guid>
</item>
<item>
<title>9 July 2011: IFRS Foundation Annual Report 2010</title>
<description>The IFRS Foundation under which the IASB operates has published its Annual Report for 2010.
Next to the section on 'Financials' the report also contains sections on the
'Trustees of the IFRS Foundation' and the 'Activities of the IFRS Foundation'.</description>
<link>http://www.iasplus.com/pastnews/2011jul.htm#0709-1</link>
<pubDate>Sat, 09 Jul 2011 08:40 +0200</pubDate>
<category>IFRS Foundation</category>
<category>IFRS Trustees</category>
<guid isPermaLink="false">2011-447</guid>
</item>
<item>
<title>8 July 2011: Notes from July IFRS Interpretations Committee meeting</title>
<description>We have posted notes from the IFRS Interpretations Committee meeting in London on 7-8 July 2011. Topics discussed included accounting for production phase stripping costs in the mining industry, review of tentative decisions from the May meeting and discussion of new and continuing items on the agenda.</description>
<link>http://www.iasplus.com/pastnews/2011jul.htm#0708-2</link>
<pubDate>Fri, 08 Jul 2011 15:45 -0400</pubDate>
<category>IFRIC</category>
<category>IFRS Interpretations Committee</category>
<category>IFRIC meetings</category>
<category>IFRIC Projects: Stripping costs</category>
<category>Standards: IAS 16</category>
<category>Standards: IFRS 3</category>
<category>IASB Projects: Post-employment benefits</category>
<category>IASB Projects: Consolidation</category>
<category>IASB Projects: Liabilities</category>
<category>IASB Projects: Joint arrangements</category>
<guid isPermaLink="false">2011-446</guid>
</item>
<item>
<title>8 July 2011: Deloitte publications update</title>
<description>New publications available from Deloitte include an insurance webcast; an update to revenue recognition project for the consumer business industry; French and Japanese translations of various IFRS publications; summaries prepared by Deloitte (Australia) and Deloitte (United States) on recent financial reporting developments and a Heads Up newsletter from Deloitte (United States) on XBRL submissions to the SEC.</description>
<link>http://www.iasplus.com/pastnews/2011jul.htm#0708-1</link>
<pubDate>Fri, 08 Jul 2011 15:45 -0400</pubDate>
<category>Countries: Australia</category>
<category>Countries: Canada</category>
<category>Countries: Japan</category>
<category>Countries: United States</category>
<category>Languages: French</category>
<category>Languages: Japanese</category>
<category>IASB Projects: Consolidation</category>
<category>IASB Projects: Insurance</category>
<category>IASB Projects: Revenue</category>
<category>Industries: Consumer business</category>
<category>Translations</category>
<category>XBRL</category>
<category>Publications</category>
<category>Accounting Roundup</category>
<category>Heads Up</category>
<guid isPermaLink="false">2011-445</guid>
</item>
<item>
<title>7 July 2011: UK ASB issues Financial Reporting Exposure Draft: Amendments to FRS 29</title>
<description>The UK Accounting Standards Board (ASB) of the Financial Reporting Council (FRC) has published Amendments to FRS 29 (IFRS 7) 'Financial Instruments: Disclosures': Disclosures — Transfers of Financial Assets. The goal of the Amendments is to improve the disclosures on transfers of financial assets. </description>
<link>http://www.iasplus.com/pastnews/2011jul.htm#0707-2</link>
<pubDate>Thu, 07 Jul 2011 15:00 -0400</pubDate>
<category>Countries: United Kingdom</category>
<category>IASB Projects: Financial instruments</category>
<category>Standards: IFRS 7</category>
<category>UK GAAP</category>
<guid isPermaLink="false">2011-444</guid>
</item>
<item>
<title>7 July 2011: Upcoming Dbriefs webcast: Important Developments</title>
<description>A Global Financial Reporting Dbriefs Webcast is scheduled to be held on Wednesday, 27 July 2011, discussing the unprecedented pace of standard-setting developments at the International Accounting Standards Board (IASB).</description>
<link>http://www.iasplus.com/pastnews/2011jul.htm#0707-1</link>
<pubDate>Thu, 07 Jul 2011 11:55 +0930</pubDate>
<category>Webcasts</category>
<guid isPermaLink="false">2011-443</guid>
</item>
<item>
<title>6 July 2011: ESMA chairman speaks at IFRSF conference</title>
<description>Steven Maijoor, chairman of the European Securities and Markets Authority (ESMA),
was a keynote speaker at the IFRS Foundation conference currently being held in Zurich. He spoke
about financial stability, investor protection, a level playing field in financial supervision,
the supervision of credit rating agencies and a single rulebook for financial markets and showed
the links between these topics and financial reporting.</description>
<link>http://www.iasplus.com/pastnews/2011jul.htm#0706-2</link>
<pubDate>Wed, 06 Jul 2011 12:45 +0200</pubDate>
<category>ESMA</category>
<category>IFRS Foundation</category>
<category>Standards: IFRS 7</category>
<category>Standards: IFRS 9</category>
<category>Standards: IAS 39</category>
<guid isPermaLink="false">2011-442</guid>
</item>
<item>
<title>6 July 2011: Recommendations on Australian moves towards integrated and sustainability reporting</title>
<description>CPA Australia, one of the professional accounting organisations in Australia, has released a report entitled 'The Social Responsibility of Corporations - Recent trends and future developments in the promotion of responsible business practices', which includes recommendations related to integrated and sustainability reporting.</description>
<link>http://www.iasplus.com/pastnews/2011jul.htm#0706-1</link>
<pubDate>Wed, 06 Jul 2011 11:45 +0930</pubDate>
<category>Sustainability reporting</category>
<category>Countries: Australia</category>
<category>Integrated reporting</category>
<guid isPermaLink="false">2011-441</guid>
</item>
<item>
<title>5 July 2011: Questionnaire on accounting for Islamic finance transactions</title>
<description>The Islamic Finance Working Group of the Asian-Oceanian Standard Setters Group (AOSSG)
is conducting a survey to collate information and receive feedback regarding the standards that would
apply to the financial reporting of Islamic financial transactions in the standard-setting jurisdictions of Asia-Oceania.</description>
<link>http://www.iasplus.com/pastnews/2011jul.htm#0705-5</link>
<pubDate>Tue, 05 Jul 2011 14:30 +0200</pubDate>
<category>Islamic finance</category>
<category>Islamic accounting</category>
<category>AOSSG</category>
<category>Countries: Asia-Pacific</category>
<guid isPermaLink="false">2011-440</guid>
</item>
<item>
<title>5 July 2011: UK Government will complete switch to IFRS in 2013</title>
<description>The UK Government has announced that the application of IAS 27 will be extended
to all National Health Service (NHS) organisations from 1 April 2013. This application had
been deferred since the adoption of International Financial Reporting Standards across central government on 1 April 2009.</description>
<link>http://www.iasplus.com/pastnews/2011jul.htm#0705-4</link>
<pubDate>Tue, 05 Jul 2011 12:30 +0200</pubDate>
<category>IFRS transition</category>
<category>Countries: United Kingdom</category>
<guid isPermaLink="false">2011-439</guid>
</item>
<item>
<title>5 July 2011: Canada releases basis of conclusions on move to IFRSs</title>
<description>With many Canadian companies currently in their first year of reporting under IFRSs, the Canadian Accounting Standards Board (AcSB) has recently released a publication setting out its rationale and process for adopting IFRSs, rather than alternative frameworks such as United States Generally Accepted Accounting Practices (US GAAP), or retaining a separate domestic Canadian GAAP.</description>
<link>http://www.iasplus.com/pastnews/2011jul.htm#0705-3</link>
<pubDate>Tue, 05 Jul 2011 15:30 +0930</pubDate>
<category>Convergence</category>
<category>Countries: Canada</category>
<category>AcSB</category>
<guid isPermaLink="false">2011-438</guid>
</item>
<item>
<title>5 July 2011: New Zealand financial reporting surveys reveal disclosure increase, widespread use of additional profit measures</title>
<description>Deloitte (New Zealand) has released two new publications in its 'Financial Reporting Survey' series. The first discusses financial statement disclosures (among other results, finding an increase in the volume of disclosures over previous years) and the second considers the practice of reporting underlying profit.</description>
<link>http://www.iasplus.com/pastnews/2011jul.htm#0705-2</link>
<pubDate>Tue, 05 Jul 2011 14:45 +0930</pubDate>
<category>Publications</category>
<category>Countries: New Zealand</category>
<category>Disclosures</category>
<category>Underlying profit</category>
<guid isPermaLink="false">2011-437</guid>
</item>
<item>
<title>5 July 2011: Agenda for the regular July IASB meeting</title>
<description>The agenda has been released for the IASB's regular monthly meeting scheduled for 20-22 July 2011 in London, much of it a joint meeting with the FASB.</description>
<link>http://www.iasplus.com/pastnews/2011jul.htm#0705-1</link>
<pubDate>Tue, 05 Jul 2011 12:05 +0930</pubDate>
<category>IASB</category>
<category>IASB meetings</category>
<category>FASB</category>
<guid isPermaLink="false">2011-436</guid>
</item>
<item>
<title>4 July 2011: Welcome message from the new IASB chairman</title>
<description>The IASB has posted to its website a welcome message from the new IASB chairman, Hans Hoogervorst.</description>
<link>http://www.iasplus.com/pastnews/2011jul.htm#0704-2</link>
<pubDate>Mon, 04 Jul 2011 15:50 +0200</pubDate>
<category>IASB</category>
<category>Hoogervorst</category>
<guid isPermaLink="false">2011-435</guid>
</item>
<item>
<title>4 July 2011: Updated agenda for July 2011 IFRS Interpretations Committee meeting</title>
<description>The agenda for the IFRS Interpretations Committee in London on Thursday and Friday 7 and 8 July 2011 has been revised. A number of agenda items have been reordered and the length of the meeting on the second day extended to add a new administrative session topic.</description>
<link>http://www.iasplus.com/pastnews/2011jul.htm#0704-1</link>
<pubDate>Mon, 04 Jul 2011 13:55 +0930</pubDate>
<category>IFRS Interpretations Committee</category>
<guid isPermaLink="false">2011-434</guid>
</item>
<item>
<title>2 July 2011: Business Accounting Council of Japan discusses IFRS</title>
<description>Following on from remarks made by the Minister for Financial Services of Japan in June, the Business Accounting Council of Japan (BAC) has resumed discussions on the possible adoption of IFRSs in Japan. In a two-hour meeting held on 30 June 2011, neither a clear consensus or a definite future plan were established.</description>
<link>http://www.iasplus.com/pastnews/2011jul.htm#0702-2</link>
<pubDate>Sat, 02 Jul 2011 13:50 +0930</pubDate>
<category>Convergence</category>
<category>Countries: Japan</category>
<guid isPermaLink="false">2011-433</guid>
</item>
<item>
<title>2 July 2011: Deloitte publications update</title>
<description>New publications available from Deloitte include 'IFRS in Focus' newsletters on the IASB's amendments to IAS 1 and exposure draft of annual improvements; Spanish, Chinese and Japanese translations of various 'IFRS in Focus', 'IFRS Project Insights' and 'IFRS Industry Insights' publications; a new newsletter from Deloitte (Poland) and two new Heads Up publications from Deloitte (United States).</description>
<link>http://www.iasplus.com/pastnews/2011jul.htm#0702-1</link>
<pubDate>Sat, 02 Jul 2011 12:55 +0930</pubDate>
<category>Publications</category>
<category>IFRS in Focus</category>
<category>IFRS Project Insights</category>
<category>IFRS Industry Insights</category>
<category>Heads Up</category>
<category>Languages: Spanish</category>
<category>Languages: Chinese</category>
<category>Languages: Japanese</category>
<category>Languages: Polish</category>
<category>Countries: Colombia</category>
<category>Countries: China</category>
<category>Countries: Japan</category>
<category>Countries: Poland</category>
<category>Standards: IAS 1</category>
<category>IASB Projects: Annual improvements</category>
<category>Translations</category>
<guid isPermaLink="false">2011-432</guid>
</item>
<item>
<title>1 July 2011: Updated IASB work plan</title>
<description>The IASB has published an updated work plan, outlining the expecting finalisation of its projects, with many of the major projects not expected to result in a finalised IFRS until the second half of 2012.</description>
<link>http://www.iasplus.com/pastnews/2011jul.htm#0701-3</link>
<pubDate>Fri, 01 Jul 2011 17:10 +0930</pubDate>
<category>IASB</category>
<category>Work plan</category>
<category>IASB Projects: Revenue</category>
<category>IASB Projects: Leases</category>
<category>IASB Projects: Financial instruments</category>
<category>IASB Projects: Impairment</category>
<category>IASB Projects: Hedge accounting</category>
<category>IASB Projects: Offsetting</category>
<category>IASB Projects: Investment entities</category>
<category>IASB Projects: Insurance</category>
<category>IASB Projects: Agenda Consultation</category>
<guid isPermaLink="false">2011-431</guid>
</item>
<item>
<title>1 July 2011: US SEC releases details of upcoming Roundtable on IFRS</title>
<description>United States Securities Exchange Commission (SEC) has announced the panelists and final agenda for the International Financial Reporting Standards (IFRS) Roundtable to be held in Washington, DC on 7 July 2011.</description>
<link>http://www.iasplus.com/pastnews/2011jul.htm#0701-2</link>
<pubDate>Fri, 01 Jul 2011 17:10 +0930</pubDate>
<category>Convergence</category>
<category>SEC</category>
<category>Countries: United States</category>
<guid isPermaLink="false">2011-430</guid>
</item>
<item>
<title>1 July 2011: Changing of the guard at the IASB</title>
<description>1 July 2011 sees the changing of the guard at the IASB. Sir David Tweedie's ten-year tenure as Chairman came to an end and a new Chairman took over. To mark this event IAS Plus brings its readers an exclusive and extensive interview with Hans Hoogervorst, the new IASB Chairman, while Robert Bruce, regular resident columnist for IAS Plus, provides an assessment of the prospects for change.</description>
<link>http://www.iasplus.com/pastnews/2011jul.htm#0701-1</link>
<pubDate>Fri, 01 Jul 2011 08:30 +0930</pubDate>
<category>IASB</category>
<category>Robert Bruce</category>
<category>Hoogervorst</category>
<category>Tweedie</category>
<category>IAS Plus Interviews</category>
<guid isPermaLink="false">2011-429</guid>
</item>
<item>
<title>30 June 2011: SEC Commissioner backs IFRS adoption, discusses possible 'opt out' for issuers</title>
<description>United States Securities Exchange Commission (SEC) Commissioner Kathleen L. Casey has supported the adoption of IFRS in the United States in a recent speech. Ms Casey also discussed the possibility of an 'opt out' for issuers, perhaps on a permanent basis.</description>
<link>http://www.iasplus.com/pastnews/2011jun.htm#0630-1</link>
<pubDate>Thu, 30 Jun 2011 15:50 +0930</pubDate>
<category>Convergence</category>
<category>Countries: United States</category>
<category>SEC</category>
<guid isPermaLink="false">2011-428</guid>
</item>
<item>
<title>29 June 2011: Latest batch of editorial corrections to IFRSs released by the IASB</title>
<description>The IASB has posted to its website a new batch of 'Editorial Corrections to IFRSs'.</description>
<link>http://www.iasplus.com/pastnews/2011jun.htm#0629-3</link>
<pubDate>Wed, 29 Jun 2011 12:45 -0400</pubDate>
<category>IASB</category>
<category>Editorial corrections</category>
<category>IFRS for SMEs</category>
<category>Standards: IFRS 10</category>
<category>Standards: IFRS 11</category>
<category>Standards: IAS 19</category>
<category>Standards: IAS 1</category>
<guid isPermaLink="false">2011-427</guid>
</item>
<item>
<title>29 June 2011: New edition of 'IFRSs in your pocket'</title>
<description>We have published the tenth edition of our popular guide to IFRSs – 'IFRSs In Your Pocket 2011'.</description>
<link>http://www.iasplus.com/pastnews/2011jun.htm#0629-2</link>
<pubDate>Wed, 29 Jun 2011 15:45 +0930</pubDate>
<category>Publications</category>
<category>IFRS in your pocket</category>
<guid isPermaLink="false">2011-426</guid>
</item>
<item>
<title>29 June 2011: Malaysia exposes proposals for full convergence with IFRS</title>
<description>The Malaysian Accounting Standards Board (MASB) has issued an exposure draft, MASB Exposure Draft 75 'IFRS-compliant Financial Reporting Standards' (FRS) as part of achieving full convergence of Malaysian accounting requirements with with IFRS on 1 January 2012.</description>
<link>http://www.iasplus.com/pastnews/2011jun.htm#0629-1</link>
<pubDate>Wed, 29 Jun 2011 15:45 +0930</pubDate>
<category>Convergence</category>
<category>Countries: Malaysia</category>
<guid isPermaLink="false">2011-425</guid>
</item>
<item>
<title>28 June 2011: UK ASB tentatively revises forthcoming differential reporting framework</title>
<description>As part of its ongoing redeliberations, the UK Accounting Standards Board (ASB) has tentatively agreed to a number of amendments to its proposed revised differential reporting framework, to reduce its impacts on certain entities and extend its proposed application date.</description>
<link>http://www.iasplus.com/pastnews/2011jun.htm#0628-4</link>
<pubDate>Tue, 28 Jun 2011 20:40 +0930</pubDate>
<category>Countries: United Kingdom</category>
<category>UK ASB</category>
<category>Differential reporting</category>
<guid isPermaLink="false">2011-424</guid>
</item>
<item>
<title>28 June 2011: Singapore Exchange releases sustainability reporting guide</title>
<description>The Singapore Exchange (SGX) has introduced a 'Sustainability Reporting Guide' for its listed companies.</description>
<link>http://www.iasplus.com/pastnews/2011jun.htm#0628-3</link>
<pubDate>Tue, 28 Jun 2011 12:00 +0930</pubDate>
<category>Sustainability reporting</category>
<category>Countries: Singapore</category>
<guid isPermaLink="false">2011-423</guid>
</item>
<item>
<title>28 June 2011: Agenda for IFRS Foundation Trustees meetings</title>
<description>The IFRS Foundation Trustees will meet in New York on Wednesday and Thursday, 13 and 14 July 2011. The tentative agenda is now available.</description>
<link>http://www.iasplus.com/pastnews/2011jun.htm#0628-2</link>
<pubDate>Tue, 28 Jun 2011 12:00 +0930</pubDate>
<category>IFRS Foundation</category>
<category>IFRS Trustees</category>
<guid isPermaLink="false">2011-422</guid>
</item>
<item>
<title>28 June 2011: Singapore releases Accounting Standard for charities</title>
<description>The Singapore Accounting Standards Council (ASC) has issued an Charities Accounting Standard (CAS), which is tailored to meet the needs of the charity sector and its stakeholders.</description>
<link>http://www.iasplus.com/pastnews/2011jun.htm#0628-1</link>
<pubDate>Tue, 28 Jun 2011 12:00 +0930</pubDate>
<category>IFRS for SMEs</category>
<category>Countries: Singapore</category>
<category>Differential reporting</category>
<guid isPermaLink="false">2011-421</guid>
</item>
<item>
<title>27 June 2011: XBRL taxonomy for sustainability reporting to be developed</title>
<description>Deloitte and the Global Reporting Initiative (GRI) have announced a collaboration to work on a new eXtensible Business Reporting Language (XBRL) taxonomy for sustainability reporting.</description>
<link>http://www.iasplus.com/pastnews/2011jun.htm#0627-1</link>
<pubDate>Mon, 27 Jun 2011 17:15 +0930</pubDate>
<category>Sustainability reporting</category>
<category>XBRL</category>
<category>GRI</category>
<guid isPermaLink="false">2011-420</guid>
</item>
<item>
<title>27 June 2011: Agenda for July 2011 IFRS Interpretations Committee meeting</title>
<description>The IFRS Interpretations Committee will meet at the IASB's offices in London on Thursday and Friday 7 and 8 July 2011. The meeting is open to the public and will be webcast. The tentative agenda for the meeting has been released.</description>
<link>http://www.iasplus.com/pastnews/2011jun.htm#0627-1</link>
<pubDate>Mon, 27 Jun 2011 12:15 +0930</pubDate>
<category>IFRS Interpretations Committee</category>
<guid isPermaLink="false">2011-419</guid>
</item>
<item>
<title>26 June 2011: Deloitte publications update</title>
<description>New publications available from Deloitte include a new publication on joint arrangements in the energy and resources industry, an 'IFRS in Focus' newsletter on the amendments to IAS 1 (together with a Japanese translation of the newsletter), Deloitte comment letter on recent IFRIC agenda decisions, French translations of 'IFRS on Point' and 'IFRS in Focus', a webcast from Japan on the 'package of five' standards on consolidation, joint arrangement and disclosures, a Polish newsletter with an update on accounting for financial instruments, a new edition of 'Insurance Accounting Newsletter' and an 'EITF Snapshot' from Deloitte (United States).</description>
<link>http://www.iasplus.com/pastnews/2011jun.htm#0626-1</link>
<pubDate>Mon, 27 Jun 2011 08:25 +0930</pubDate>
<category>Publications</category>
<category>IFRS in Focus</category>
<category>IFRS on Point</category>
<category>EITF</category>
<category>Comment letters</category>
<category>Standards: IAS 1</category>
<category>Standards: IFRS 10</category>
<category>Standards: IFRS 11</category>
<category>Standards: IFRS 12</category>
<category>IASB Projects: Financial instruments</category>
<category>IFRS Interpretations Committee</category>
<category>Languages: French</category>
<category>Languages: Japanese</category>
<category>Languages: Polish</category>
<category>Industries: Energy and resources</category>
<guid isPermaLink="false">2011-418</guid>
</item>
<item>
<title>24 June 2011: Trustees announcement regarding the IFRS Advisory Council membership</title>
<description>The Trustees of the IFRS Foundation has announced its plans regarding the future of the IFRS Advisory Council's memberships.</description>
<link>http://www.iasplus.com/pastnews/2011jun.htm#0624-3</link>
<pubDate>Fri, 24 Jun 2011 16:10 -0400</pubDate>
<category>IFRS Trustees</category>
<category>IFRS Advisory Council</category>
<guid isPermaLink="false">2011-417</guid>
</item>
<item>
<title>24 June 2011: IAS Plus launches a new series of interviews with leading figures in global accounting and business</title>
<description>Today IAS Plus launches a new series of interviews with leading figures in global accounting and
business with a far-reaching and detailed interview with Sir David Tweedie, outgoing Chairman of the IASB.</description>
<link>http://www.iasplus.com/pastnews/2011jun.htm#0624-2</link>
<pubDate>Fri, 24 Jun 2011 11:15 +0200</pubDate>
<category>Robert Bruce</category>
<category>IAS Plus Interviews</category>
<category>Tweedie</category>
<guid isPermaLink="false">2011-416</guid>
</item>
<item>
<title>24 June 2011: SME Implementation Group publishes its first Q&A guidance</title>
<description>The SME Implementation Group (SMEIG) has published its first final question and answer (Q&A) guidance on the
IFRS for SMEs. Q&As are non-mandatory guidance.</description>
<link>http://www.iasplus.com/pastnews/2011jun.htm#0624-1</link>
<pubDate>Fri, 24 Jun 2011 11:15 +0200</pubDate>
<category>IFRS for SMEs</category>
<category>SME Implementation Group</category>
<guid isPermaLink="false">2011-415</guid>
</item>
<item>
<title>23 July 2011: PCAOB releases 2010 Annual Report</title>
<description>PCAOB reports that 894 non-U.S. firms located in 86 jurisdictions were registered with the PCAOB.</description>
<link>http://www.iasplus.com/pastnews/2011jun.htm#0623-5</link>
<pubDate>Thu, 23 Jun 2011 17:15 -0400</pubDate>
<category>PCAOB</category>
<category>Countries: United States</category>
<category>Regulation and enforcement</category>
<guid isPermaLink="false">2011-414</guid>
</item>
<item>
<title>23 June 2011: Colombia takes a step closer to IFRSs and ISAs</title>
<description>The Colombian Consejo Técnico de la Contaduría Pública (Technical Council of Public Accounting) has submitted an official proposal to the Colombian Ministers of Finance and Commerce regarding the strategic direction of adopting international accounting and auditing standards in Colombia.</description>
<link>http://www.iasplus.com/pastnews/2011jun.htm#0623-4</link>
<pubDate>Thu, 23 Jun 2011 17:15 -0400</pubDate>
<category>Countries: Colombia</category>
<category>Languages: Spanish</category>
<category>Convergence</category>
<category>IAASB</category>
<category>Auditing</category>
<guid isPermaLink="false">2011-413</guid>
</item>
<item>
<title>23 June 2011: IASB to discuss mandatory application date of IFRS 9</title>
<description>The IASB has posted a Staff Paper on its website discussing the application date of IFRS 9, which is scheduled to be discussed at the IASB's meeting on 20-22 July 2011.</description>
<link>http://www.iasplus.com/pastnews/2011jun.htm#0623-3</link>
<pubDate>Thu, 23 Jun 2011 15:00 +0930</pubDate>
<category>IASB</category>
<category>IASB meetings</category>
<category>Standards: IFRS 9</category>
<category>IASB Projects: Effective dates</category>
<category>IASB Projects: Effective date of IFRS 9</category>
<guid isPermaLink="false">2011-412</guid>
</item>
<item>
<title>23 June 2011: United States PCAOB explores audit report reform</title>
<description>The United States Public Company Accounting Oversight Board (PCAOB) has issued a 'concept release' discussing alternatives for changing the auditor's reporting model.</description>
<link>http://www.iasplus.com/pastnews/2011jun.htm#0623-2</link>
<pubDate>Thu, 23 Jun 2011 11:20 +0930</pubDate>
<category>Auditing</category>
<category>PCAOB</category>
<category>Countries: United States</category>
<guid isPermaLink="false">2011-411</guid>
</item>
<item>
<title>23 June 2011: Proposed professional education standard would remove mandatory university degree entry requirement</title>
<description>The International Accounting Education Standards Board (IAESB) has released for public exposure a proposed revision of International Education Standard (IES) 1, 'Entry Requirements to a Program of Professional Accounting Education'.</description>
<link>http://www.iasplus.com/pastnews/2011jun.htm#0623-1</link>
<pubDate>Thu, 23 Jun 2011 11:20 +0930</pubDate>
<category>Accounting education</category>
<category>IAESB</category>
<guid isPermaLink="false">2011-410</guid>
</item>
<item>
<title>22 June 2011: IASB publishes proposals for amendments under its annual improvements project</title>
<description>The International Accounting Standards Board (IASB) has published to its website an exposure draft (ED) of proposed
amendments to five International Financial Reporting Standards (IFRSs) under its annual improvements project.</description>
<link>http://www.iasplus.com/pastnews/2011jun.htm#0622-2</link>
<pubDate>Wed, 22 Jun 2011 12:30 +0200</pubDate>
<category>IASB</category>
<category>IASB Projects: Annual improvements</category>
<category>Exposure drafts</category>
<category>Standards: IFRS 1</category>
<category>Standards: IAS 1</category>
<category>Standards: IAS 16</category>
<category>Standards: IAS 32</category>
<category>Standards: IAS 12</category>
<category>Standards: IAS 34</category>
<guid isPermaLink="false">2011-409</guid>
</item>
<item>
<title>22 June 2011: IASB webcast on the amendments to IAS 19</title>
<description>Next Monday, the IASB will give a webcast introducing the amended version of IAS 19 including a live question and answer session.</description>
<link>http://www.iasplus.com/pastnews/2011jun.htm#0622-1</link>
<pubDate>Wed, 22 Jun 2011 11:50 +0200</pubDate>
<category>IASB Projects: Post-employment benefits</category>
<category>IASB</category>
<category>Webcasts</category>
<category>Standards: IAS 19</category>
<guid isPermaLink="false">2011-408</guid>
</item>
<item>
<title>21 June 2011: The Japanese Minister for Financial Services mentions deferred timing of mandatory IFRS adoption, reinstates US-GAAP option</title>
<description>The Japanese Minister for Financial Services, Shozaburo Jimi, has outlined a number of changes in relation to the possible adoption of International Financial Reporting Standards (IFRSs) in Japan.</description>
<link>http://www.iasplus.com/pastnews/2011jun.htm#0621-2</link>
<pubDate>Tue, 21 Jun 2011 18:50 +0930</pubDate>
<category>Convergence</category>
<category>Countries: Japan</category>
<category>US GAAP</category>
<guid isPermaLink="false">2011-407</guid>
</item>
<item>
<title>21 June 2011: Integrated reporting and sustainability reporting update</title>
<description>A summary of recent developments in integrated reporting, sustainability reporting, and related topics, including: outcomes from a International Integrated Reporting Committee (IIRC) roundtable on integrated reporting held on Friday 17 June 2011, IFRS Advisory Council consideration of Integrated Reporting, a report on global adoption of integrated reporting, a report on 'natural capital', and carbon reporting in the United Kingdom.</description>
<link>http://www.iasplus.com/pastnews/2011jun.htm#0621-1</link>
<pubDate>Tue, 21 Jun 2011 13:25 +0930</pubDate>
<category>Sustainability reporting</category>
<category>IIRC</category>
<category>IFRS Advisory Council</category>
<category>Countries: United Kingdom</category>
<category>Integrated reporting</category>
<guid isPermaLink="false">2011-406</guid>
</item>
<item>
<title>20 June 2011: SEC Chief Accountant discusses convergence</title>
<description>James L. Kroeker, Chief Accountant of the United States Securities Exchange Commission (SEC) has provided comment on the IFRS-US GAAP convergence process being undertaken by the IASB and FASB.</description>
<link>http://www.iasplus.com/pastnews/2011jun.htm#0620-3</link>
<pubDate>Mon, 20 Jun 2011 14:45 +0930</pubDate>
<category>Convergence</category>
<category>Countries: United States</category>
<category>SEC</category>
<category>IASB</category>
<category>FASB</category>
<guid isPermaLink="false">2011-405</guid>
</item>
<item>
<title>20 June 2011: Consultation on IASB's future agenda</title>
<description>The IASB has formally announced that it will be undertaking for the first time a public agenda consultation on its future work plan.</description>
<link>http://www.iasplus.com/pastnews/2011jun.htm#0620-2</link>
<pubDate>Mon, 20 Jun 2011 14:25 +0930</pubDate>
<category>IASB</category>
<category>IASB Projects: Agenda Consultation</category>
<guid isPermaLink="false">2011-404</guid>
</item>
<item>
<title>20 June 2011: Agenda for IFRS Advisory Council Meeting</title>
<description>The agenda has been released for the IFRS Advisory Council Meeting being held in London on 20-21 June 2011.</description>
<link>http://www.iasplus.com/pastnews/2011jun.htm#0620-1</link>
<pubDate>Mon, 20 Jun 2011 13:35 +0930</pubDate>
<category>IFRS Advisory Council</category>
<category>EFRAG</category>
<category>Countries: Europe</category>
<category>IASB Projects: Leases</category>
<category>IASB Projects: Revenue</category>
<category>Translations</category>
<category>Underlying profit</category>
<category>Monitoring Board</category>
<category>IFRS Trustees</category>
<category>Integrated reporting</category>
<category>IFRS Trustees governance review</category>
<guid isPermaLink="false">2011-403</guid>
</item>
<item>
<title>17 June 2011: Deloitte publications update</title>
<description>New publications available from Deloitte include updated IFRS Project Insights on asset and liabilities, impairment, insurance contracts, leases, and revenue recognition; Spanish translations of IFRS industry insight and Heads Up publications; a German language newsletter explaining the IASB's fair value measurement standard; Japanese webcast on the summary of the May 2011 IASB meeting; Accounting Alert from Deloitte (New Zealand); and a Heads Up from Deloitte (United States).</description>
<link>http://www.iasplus.com/pastnews/2011jun.htm#0617-3</link>
<pubDate>Fri, 17 Jun 2011 15:10 -0400</pubDate>
<category>Publications</category>
<category>IASB Projects: Financial instruments</category>
<category>IASB Projects: Revenue</category>
<category>IASB Projects: Fair value measurement</category>
<category>IASB Projects: Insurance</category>
<category>Countries: United States</category>
<category>Countries: Germany</category>
<category>Countries: New Zealand</category>
<category>Languages: German</category>
<category>Languages: Japanese</category>
<category>Languages: Spanish</category>
<guid isPermaLink="false">2011-402</guid>
</item>
<item>
<title>17 June 2011: EFRAG Update with meeting summary for the June EFRAG TEG meeting</title>
<description>The European Financial Reporting Advisory Group (EFRAG) has released the June 2011 issue of its EFRAG Update newsletter.</description>
<link>http://www.iasplus.com/pastnews/2011jun.htm#0617-2</link>
<pubDate>Fri, 17 Jun 2011 11:05 -0400</pubDate>
<category>EFRAG</category>
<category>Countries: Europe</category>
<category>Standards: IFRS 10</category>
<category>Standards: IFRS 11</category>
<category>Standards: IFRS 12</category>
<category>Standards: IAS 27</category>
<category>Standards: IAS 28</category>
<category>Standards: IAS 1</category>
<category>Standards: IAS 19</category>
<category>IASB Projects: Revenue</category>
<category>IASB Projects: Leases</category>
<category>IASB Projects: Common control</category>
<category>Disclosures</category>
<category>IFRS Foundation</category>
<guid isPermaLink="false">2011-401</guid>
</item>
<item>
<title>17 June 2011: AASB extends deadline for completion of questionnaire on intangible assets</title>
<description>The Australian Accounting Standards Board (AASB) has announced an extension of the closing date for the AASB staff research questionnaire for preparers, advisors, auditors and regulators on initial accounting for intangible assets acquired in business combinations.</description>
<link>http://www.iasplus.com/pastnews/2011jun.htm#0617-1</link>
<pubDate>Fri, 17 Jun 2011 17:25 +0930</pubDate>
<category>IASB Projects: Intangible assets</category>
<category>Standards: IFRS 3</category>
<category>Standards: IAS 38</category>
<category>Countries: Australia</category>
<guid isPermaLink="false">2011-400</guid>
</item>
<item>
<title>16 June 2011: IASB releases two new standards to complete two agenda projects</title>
<description>The IASB has amended two standards which are key planks in achieving its work plan, introducing new requirements on the presentation of comprehensive income and the accounting for employee benefits.</description>
<link>http://www.iasplus.com/pastnews/2011jun.htm#0616-5</link>
<pubDate>Thu, 16 Jun 2011 11:12 -0400</pubDate>
<category>IASB</category>
<category>IASB Projects: Comprehensive income</category>
<category>IASB Projects: Post-employment benefits</category>
<category>Standards: IAS 1</category>
<category>Standards: IAS 19</category>
<guid isPermaLink="false">2011-399</guid>
</item>
<item>
<title>16 June 2011: Further notes from the June IASB meeting</title>
<description>The IASB's regular monthly meeting was held on 13-15 June 2011 in London, much of it a joint meeting with the FASB. We've posted Deloitte further observer notes from the meeting, covering the session on insurance contracts.</description>
<link>http://www.iasplus.com/pastnews/2011jun.htm#0616-4</link>
<pubDate>Thu, 16 Jun 2011 09:05 -0400</pubDate>
<category>IASB</category>
<category>IASB meetings</category>
<category>FASB</category>
<category>IASB Projects: Insurance</category>
<guid isPermaLink="false">2011-398</guid>
</item>
<item>
<title>16 June 2011: Joint press release on IASB-EFRAG Meeting</title>
<description>The IASB and EFRAG have issued a press release on their joint meeting held on 14
June 2011 to discuss the completion of the IASB's work plan and the future agenda of the IASB.
These meetings take place on a regular basis and are used to discuss European ideas and input into projects on the IASB's agenda.</description>
<link>http://www.iasplus.com/pastnews/2011jun.htm#0616-3</link>
<pubDate>Thu, 16 Jun 2011 14:00 +0200</pubDate>
<category>IASB</category>
<category>IASB meetings</category>
<category>EFRAG</category>
<category>Work plan</category>
<category>IASB Projects: Revenue</category>
<category>IASB Projects: Insurance</category>
<category>IASB Projects: Leases</category>
<category>IASB Projects: Financial instruments</category>
<category>IASB Projects: Hedge accounting</category>
<category>IASB Projects: Offsetting</category>
<category>IASB Projects: Impairment</category>
<guid isPermaLink="false">2011-397</guid>
</item>
<item>
<title>16 June 2011: Deloitte comment letter on SME Implementation Group draft Q&As</title>
<description>Deloitte's IFRS Global Office has submitted a letter of comment on a number of SME Implementation Group draft Q&As on the interpretation of 'public accountability' in the context of the scope of the 'IFRS for SMEs', and addresses wider issues on the Q&A setting process.</description>
<link>http://www.iasplus.com/pastnews/2011jun.htm#0616-2</link>
<pubDate>Thu, 16 Jun 2011 17:00 +0930</pubDate>
<category>Comment letters</category>
<category>IFRS for SMEs</category>
<category>SME Implementation Group</category>
<guid isPermaLink="false">2011-396</guid>
</item>
<item>
<title>16 June 2011: IIRC calls for participants in its Integrated Reporting Pilot Programme</title>
<description>The International Integrated Reporting Committee (IIRC) has called for expressions of interest from companies interested in participating in its Integrated Reporting Pilot Programme.</description>
<link>http://www.iasplus.com/pastnews/2011jun.htm#0616-1</link>
<pubDate>Thu, 16 Jun 2011 14:55 +0930</pubDate>
<category>Sustainability reporting</category>
<category>IIRC</category>
<category>Integrated reporting</category>
<guid isPermaLink="false">2011-395</guid>
</item>
<item>
<title>15 June 2011: Further notes from the June IASB meeting</title>
<description>The IASB's regular monthly meeting was held on 13-15 June 2011 in London, much of it a joint meeting with the FASB. We've posted Deloitte further observer notes from the meeting, covering the sessions on insurance contracts, the IASB-EFRAG meeting, leases, financial instrument impairment, revenue recognition, investment entities, annual improvements and agenda consultation.</description>
<link>http://www.iasplus.com/pastnews/2011jun.htm#0615-4</link>
<pubDate>Thu, 16 Jun 2011 09:15 +0930</pubDate>
<category>IASB</category>
<category>IASB meetings</category>
<category>FASB</category>
<category>EFRAG</category>
<category>IASB Projects: Insurance</category>
<category>IASB Projects: Leases</category>
<category>IASB Projects: Financial instruments</category>
<category>IASB Projects: Impairment</category>
<category>IASB Projects: Revenue</category>
<category>IASB Projects: Consolidation</category>
<category>IASB Projects: Investment entities</category>
<category>IASB Projects: Annual improvements</category>
<category>IASB Projects: Agenda Consultation</category>
<guid isPermaLink="false">2011-394</guid>
</item>
<item>
<title>15 June 2011: Revenue Recognition ED to be re-exposed</title>
<description>The IASB and FASB have decided to re-expose the Revenue Recognition ED.
Although both Boards agreed that according to the criteria for the consultation process a
re-exposure is not necessary, they supported a re-exposure since (a) a large number of
changes were made and (b) revenues are the top line in the comprehensive income statement
and everything else evolves from there.</description>
<link>http://www.iasplus.com/pastnews/2011jun.htm#0615-3</link>
<pubDate>Wed, 15 Jun 2011 14:15 +0200</pubDate>
<category>IASB</category>
<category>IASB Projects: Revenue</category>
<category>Exposure drafts</category>
<guid isPermaLink="false">2011-393</guid>
</item>
<item>
<title>15 June 2011: 5th IFRS policy forum for the Asia-Oceania region</title>
<description>On 23 and 24 May 2011 the 5th IFRS International Forum took place in Kuta, Bali.
Chairman of IASB Sir David Tweedie as well as other IASB Members, Warren McGregor and Tatsumi
Yamada attended this event. The IASB has posted to its website a communiqué released after the Forum.</description>
<link>http://www.iasplus.com/pastnews/2011jun.htm#0615-2</link>
<pubDate>Wed, 15 Jun 2011 11:15 +0200</pubDate>
<category>IASB</category>
<category>AOSSG</category>
<category>Countries: Asia-Pacific</category>
<category>Countries: Indonesia</category>
<category>Countries: Malaysia</category>
<category>Countries: Singapore</category>
<category>Tweedie</category>
<category>Convergence</category>
<guid isPermaLink="false">2011-392</guid>
</item>
<item>
<title>15 June 2011: Notes from the June IASB meeting</title>
<description>The IASB's regular monthly meeting is being held on 13-15 June 2011 in London, much of it a joint meeting with the FASB. We've posted Deloitte observer notes from parts of days 1 and 2 of the meeting, covering the following topics: investment property (FASB project), leases, classification and measurement of financial instruments (FASB project) and revenue recognition.</description>
<link>http://www.iasplus.com/pastnews/2011jun.htm#0615-1</link>
<pubDate>Wed, 15 Jun 2011 10:15 +0930</pubDate>
<category>IASB</category>
<category>IASB meetings</category>
<category>FASB</category>
<category>Standards: IAS 40</category>
<category>IASB Projects: Leases</category>
<category>IASB Projects: Financial instruments</category>
<category>IASB Projects: Revenue</category>
<guid isPermaLink="false">2011-391</guid>
</item>
<item>
<title>14 June 2011: Translations of IASB Publications and Technical Summaries</title>
<description>The IFRS Foundation has announced new and forthcoming translations of IASB publications.</description>
<link>http://www.iasplus.com/pastnews/2011jun.htm#0614-3</link>
<pubDate>Tue, 14 Jun 2011 17:15 -0400</pubDate>
<category>IASB</category>
<category>Translations</category>
<category>Languages: German</category>
<category>Languages: Portuguese</category>
<category>Languages: Russian</category>
<category>Languages: Spanish</category>
<category>Languages: Turkish</category>
<category>Languages: Japanese</category>
<guid isPermaLink="false">2011-390</guid>
</item>
<item>
<title>14 June 2011: FASB Launches New Taxonomy Online Review and Comment System</title>
<description>Today, the US FASB launched a new system to provide transparency for users of eXtensible Business Reporting Language (XBRL) and to allow stakeholders to easily submit comments on the US GAAP Financial Reporting Taxonomy. The new Taxonomy Online Review and Comment System allows users to provide feedback in 'real time' by submitting comments directly on the entire Development Taxonomy.</description>
<link>http://www.iasplus.com/pastnews/2011jun.htm#0614-2</link>
<pubDate>Tue, 14 Jun 2011 14:30 -0400</pubDate>
<category>FASB</category>
<category>XBRL</category>
<category>Webcasts</category>
<category>US GAAP</category>
<guid isPermaLink="false">2011-389</guid>
</item>
<item>
<title>14 June 2011: EFRAG summary of the feedback received in the outreach on the Revenue Recognition and Leases projects</title>
<description>In May 2011, EFRAG and the European National Standard Setters jointly organised meetings in
eight European cities in order to inform European constituents of, and obtain their feedback on,
the direction taken by the IASB in its re-deliberations on the Revenue Recognition and Leases projects. EFRAG has now published
an executive summary of the feedback received during the meetings with European constituents.</description>
<link>http://www.iasplus.com/pastnews/2011jun.htm#0614-1</link>
<pubDate>Tue, 14 Jun 2011 10:00 +0200</pubDate>
<category>IASB</category>
<category>IASB Projects: Revenue</category>
<category>EFRAG</category>
<category>IASB Projects: Leases</category>
<category>IASB Projects: Insurance</category>
<category>Countries: Europe</category>
<guid isPermaLink="false">2011-388</guid>
</item>
<item>
<title>13 June 2011: Change to meeting agenda for current IASB meeting, agenda for meeting with EFRAG</title>
<description>The agenda for the IASB meeting in London on 13-15 June 2011 has been changed. A new session on Agenda
Consultation: Proposed Timetable has been added to the agenda on Wednesday, 15 June. This session is scheduled for
2:20-2:35pm (London time). Also, the agenda for the joint meeting with the European Financial Reporting Advisory Group (EFRAG)
has been announced.</description>
<link>http://www.iasplus.com/pastnews/2011jun.htm#0613-2</link>
<pubDate>Mon, 13 Jun 2011 17:30 -0400</pubDate>
<category>IASB</category>
<category>IASB meetings</category>
<category>EFRAG</category>
<guid isPermaLink="false">2011-387</guid>
</item>
<item>
<title>13 June 2011: Deloitte publications update</title>
<description>New publications available from Deloitte include updated IFRS Project Insights on insurance contracts; the May edition of IFRS on Point; 'Reduced Disclosure Requirements - Model Financial Statements' prepared by Deloitte (Australia); French translations of IFRS on Point and IFRS in Focus publications; Chinese translations of IFRS in Focus publications; and a German language newsletter explaining the IASB's "package of five" standards.</description>
<link>http://www.iasplus.com/pastnews/2011jun.htm#0613-1</link>
<pubDate>Mon, 13 Jun 2011 16:30 -0400</pubDate>
<category>Publications</category>
<category>IFRS on Point</category>
<category>IFRS for SMEs</category>
<category>IASB Projects: Joint arrangements</category>
<category>IASB Projects: Fair value measurement</category>
<category>IASB Projects: Insurance</category>
<category>IASB Projects: Consolidation</category>
<category>Model financial statements</category>
<category>Countries: Australia</category>
<category>Countries: Canada</category>
<category>Countries: China</category>
<category>Countries: Germany</category>
<category>Languages: Chinese</category>
<category>Languages: French</category>
<category>Languages: German</category>
<guid isPermaLink="false">2011-386</guid>
</item>
<item>
<title>11 June 2011: IASB and ASBJ report on convergence</title>
<description>The IASB and the Accounting Standards Board of Japan (ASBJ) have announced their achievements under their August 2007 Memorandum of Understanding (MoU), known as the Tokyo Agreement, to improve International Financial Reporting Standards (IFRSs) and Japanese generally accepted accounting principles (GAAP) and to bring about their convergence. The announcement results from a meeting between the IASB and ASBJ held in Tokyo on 6-7 June 2011.</description>
<link>http://www.iasplus.com/pastnews/2011jun.htm#0611-1</link>
<pubDate>Sat, 11 Jun 2011 12:10 +0930</pubDate>
<category>Convergence</category>
<category>Countries: Japan</category>
<category>IASB</category>
<category>ASBJ</category>
<guid isPermaLink="false">2011-385</guid>
</item>
<item>
<title>10 June 2011: Updated agenda for the regular June IASB meeting</title>
<description>The IASB's regular monthly meeting is scheduled for 13-15 June 2011 in London,
much of it a joint meeting with the FASB. An updated agenda for the meeting is now available.</description>
<link>http://www.iasplus.com/pastnews/2011jun.htm#0610-2</link>
<pubDate>Fri, 10 Jun 2011 21:30 +0200</pubDate>
<category>IASB</category>
<category>IASB meetings</category>
<category>FASB</category>
<guid isPermaLink="false">2011-384</guid>
</item>
<item>
<title>10 June 2011: ICAEW 'Accountancy Magazine' discusses Monitoring Board review</title>
<description>The June edition of 'Accountancy Magazine' includes an article discussing the 'IFRS Monitoring Board' governance review issued in February 2011.</description>
<link>http://www.iasplus.com/pastnews/2011jun.htm#0610-1</link>
<pubDate>Fri, 10 Jun 2011 17:15 +0200</pubDate>
<category>Monitoring Board</category>
<category>IFRS Foundation</category>
<category>ICAEW</category>
<category>IFRS Foundation governance review</category>
<guid isPermaLink="false">2011-383</guid>
</item>
<item>
<title>9 June 2011: New issue of the IASB's Investor Perspectives</title>
<description>Paul Pacter: Developing accounting standards consistent with the CFA Institute’s vision.</description>
<link>http://www.iasplus.com/pastnews/2011jun.htm#0609-3</link>
<pubDate>Thu, 09 Jun 2011 18:15 +0200</pubDate>
<category>IASB</category>
<category>Investor Perspectives</category>
<category>IASB Projects: Offsetting</category>
<category>CFA Institute</category>
<category>IASB Projects: Conceptual Framework</category>
<category>Standards: IAS 37</category>
<category>Standards: IFRS 13</category>
<category>IASB Projects: Comprehensive income</category>
<category>Standards: IAS 7</category>
<category>Standards: IAS 1</category>
<category>Management commentary</category>
<guid isPermaLink="false">2011-382</guid>
</item>
<item>
<title>9 June 2011: UK pensions industry disapproves of IFRSs</title>
<description>On 29 October 2010, the UK Accounting Standards Board (ASB) published its proposals for the future of
financial reporting in the UK and Republic of Ireland
including a proposal that pension schemes should be classified as tier 1 in the ASB tier structure and would have to report under IFRSs.
Deloitte (United Kingdom) has conducted a poll to find out whether the pensions industry supports the proposals of the ASB.</description>
<link>http://www.iasplus.com/pastnews/2011jun.htm#0609-2</link>
<pubDate>Thu, 9 Jun 2011 14:15 +0200</pubDate>
<category>Countries: United Kingdom</category>
<category>Differential reporting</category>
<guid isPermaLink="false">2011-381</guid>
</item>
<item>
<title>9 June 2011: Special IASB meeting 1 July 2011</title>
<description>The IASB has announced a special IASB meeting on 1 July 2011. Further details and topics
to be discussed have not been communicated yet.</description>
<link>http://www.iasplus.com/pastnews/2011jun.htm#0609-1</link>
<pubDate>Thu, 9 Jun 2011 12:15 +0200</pubDate>
<category>IASB</category>
<category>IASB meetings</category>
<guid isPermaLink="false">2011-380</guid>
</item>
<item>
<title>8 June 2011: 'A Driving Wind for IFRS from Asia-Oceania'</title>
<description>The Asian-Oceanian Standard-Setters Group (AOSSG) has published today 'A Vision Paper of the Asian-Oceanian Standard-Setters Group 2011 – A Driving Wind for IFRS from Asia-Oceania'. The paper describes activities of the AOSSG to date and future activities for the medium- and long-term.</description>
<link>http://www.iasplus.com/pastnews/2011jun.htm#0608-1</link>
<pubDate>Wed, 9 Jun 2011 14:15 +0200</pubDate>
<category>AOSSG</category>
<category>Countries: Asia-Pacific</category>
<category>Convergence</category>
<guid isPermaLink="false">2011-379</guid>
</item>
<item>
<title>7 June 2011: Near Final Draft of amendments to IAS 1</title>
<description>The IASB has released a Near Final Draft (NFD) of amendments to IAS 1 'Presentation of Financial Statements' to change how components of other comprehensive income (OCI) are presented.</description>
<link>http://www.iasplus.com/pastnews/2011jun.htm#0607-2</link>
<pubDate>Tue, 7 Jun 2011 18:15 -0400</pubDate>
<category>IASB</category>
<category>IASB Projects: Comprehensive income</category>
<category>Standards: IAS 1</category>
<guid isPermaLink="false">2011-378</guid>
</item>
<item>
<title>7 June 2011: Agenda for the regular June IASB meeting</title>
<description>The IASB's regular monthly meeting is scheduled for 13-15 June 2011 in London,
much of it a joint meeting with the FASB. The agenda for the meeting is now available.</description>
<link>http://www.iasplus.com/pastnews/2011jun.htm#0607-1</link>
<pubDate>Tue, 7 Jun 2011 11:55 +0200</pubDate>
<category>IASB</category>
<category>IASB meetings</category>
<category>FASB</category>
<guid isPermaLink="false">2011-377</guid>
</item>
<item>
<title>7 June 2011: The Bruce Column - Condorsement Still in the Pending File</title>
<description>The main US regulator, the SEC, has released a staff paper on the middle way of 'condorsement'.
Our resident regular columnist, Robert Bruce, assesses its place in the future of US financial reporting.</description>
<link>http://www.iasplus.com/bruce/column110607.htm</link>
<pubDate>Tue, 7 Jun 2011 09:55 +0200</pubDate>
<category>Robert Bruce</category>
<category>Convergence</category>
<category>SEC</category>
<category>Countries: United States</category>
<guid isPermaLink="false">B2011-008</guid>
</item>
<item>
<title>6 June 2011: Near Final Draft of amendments to IAS 19</title>
<description>The IASB has released a Near Final Draft (NFD) of amendments
to its standard on accounting for pensions and other postretirement benefits.</description>
<link>http://www.iasplus.com/pastnews/2011jun.htm#0606-4</link>
<pubDate>Mon, 6 Jun 2011 14:00 +0200</pubDate>
<category>IASB</category>
<category>IASB Projects: Post-employment benefits</category>
<category>Standards: IAS 19</category>
<guid isPermaLink="false">2011-376</guid>
</item>
<item>
<title>6 June 2011: IVSC releases updated proposals on ethical principles for professional valuers</title>
<description>The International Valuation Standards Committee (IVSC) has released revised proposals for a <i>Code of Ethical Principles</i> aimed at providing better regulation of the global valuation profession.</description>
<link>http://www.iasplus.com/pastnews/2011jun.htm#0606-3</link>
<pubDate>Mon, 6 Jun 2011 15:45 +0930</pubDate>
<category>IVSC</category>
<guid isPermaLink="false">2011-375</guid>
</item>
<item>
<title>6 June 2011: Proposed guidance from AICPA on evaluating XBRL information</title>
<description>The XBRL Assurance Task Force of the AICPA Assurance Services Executive Committee (ASEC) has issued an exposure draft titled 'Proposed Principles and Criteria for XBRL-Formatted Information'. The exposure draft includes a set of principles and criteria for preparers, reviewers, and practitioners to use in evaluating information formatted in eXtensible Business Reporting Language (XBRL).</description>
<link>http://www.iasplus.com/pastnews/2011jun.htm#0606-2</link>
<pubDate>Mon, 6 Jun 2011 14:30 +0930</pubDate>
<category>XBRL</category>
<category>Countries: United States</category>
<category>AICPA</category>
<guid isPermaLink="false">2011-374</guid>
</item>
<item>
<title>6 June 2011: New appointments to the IFRS Interpretations Committee</title>
<description>The Trustees of the IFRS Foundation, the oversight body of the International Accounting Standards Board (IASB), has announced appointments and reappointments to the IFRS Interpretations Committee.</description>
<link>http://www.iasplus.com/pastnews/2011jun.htm#0606-1</link>
<pubDate>Mon, 6 Jun 2011 12:25 +0930</pubDate>
<category>IFRS Interpretations Committee</category>
<category>IFRIC</category>
<guid isPermaLink="false">2011-373</guid>
</item>
<item>
<title>5 June 2011: Deloitte publications update</title>
<description>New publications available from Deloitte include updated IFRS Project Insights on hedge accounting, comprehensive income, leases and revenue recognition; IFRS Industry Insights on revenue in the manufacturing industry; the May edition of 'Monthly Roundup' from Deloitte Australia; a Chinese translation of the IFRS in Focus on IFRS 11; Japanese translations of IFRS Industry Insights on revenue (consumer business, manufacturing) and leases (shipping, real estate); and an Accounting Roundup and Heads Up publication from Deloitte (United States). </description>
<link>http://www.iasplus.com/pastnews/2011jun.htm#0605-1</link>
<pubDate>Mon, 6 Jun 2011 09:15 +0930</pubDate>
<category>Publications</category>
<category>IASB Projects: Joint arrangements</category>
<category>IASB Projects: Financial instruments</category>
<category>IASB Projects: Hedge accounting</category>
<category>IASB Projects: Comprehensive income</category>
<category>IASB Projects: Financial statement presentation</category>
<category>IASB Projects: Leases</category>
<category>IASB Projects: Revenue</category>
<category>Heads Up</category>
<category>Accounting Roundup</category>
<category>Countries: Australia</category>
<category>Countries: Japan</category>
<category>Countries: China</category>
<category>Countries: United States</category>
<category>Languages: Japanese</category>
<category>Industries: Manufacturing</category>
<category>Industries: Consumer business</category>
<category>Industries: Shipping</category>
<category>Industries: Real estate</category>
<guid isPermaLink="false">2011-372</guid>
</item>
<item>
<title>3 June 2011: IFRS Foundation publishes proposed IFRS Taxonomy 'common-practice' enhancements</title>
<description>The IFRS Foundation has published for public comment an exposure draft of the 'IFRS Taxonomy 2011 interim release: common-practice concepts'.</description>
<link>http://www.iasplus.com/pastnews/2011jun.htm#0603-4</link>
<pubDate>Fri, 3 Jun 2011 16:18 +0930</pubDate>
<category>XBRL</category>
<category>IFRS Foundation</category>
<guid isPermaLink="false">2011-371</guid>
</item>
<item>
<title>3 June 2011: Upcoming Canadian quarterly technical update webcast</title>
<description>Deloitte (Canada) is holding a quarterly technical update webcast on Tuesday, 21 June 2011. Discussion will include key issues related to reporting under IFRS, including special tips and reminders for second quarter reporting and an update on recently issued new IFRS standards.</description>
<link>http://www.iasplus.com/pastnews/2011jun.htm#0603-3</link>
<pubDate>Fri, 3 Jun 2011 16:18 +0930</pubDate>
<category>Webcasts</category>
<category>Countries: Canada</category>
<category>IFRS transition</category>
<guid isPermaLink="false">2011-370</guid>
</item>
<item>
<title>3 June 2011: FASB launches educational webcast series</title>
<description>The Financial Accounting Standards Board (FASB) has announced the launch of an educational 'IN FOCUS' webcast series focusing on financial accounting and reporting developments of importance to the FASB's stakeholders, such as recently issued final standards, Exposure Drafts, or changes to the US GAAP Financial Reporting Taxonomy.</description>
<link>http://www.iasplus.com/pastnews/2011jun.htm#0603-2</link>
<pubDate>Fri, 3 Jun 2011 16:18 +0930</pubDate>
<category>FASB</category>
<category>Webcasts</category>
<category>Countries: United States</category>
<guid isPermaLink="false">2011-369</guid>
</item>
<item>
<title>3 June 2011: Notes from the special IASB-FASB meeting</title>
<description>The IASB held a special meeting in London on 31 May - 2 June 2011, much of which was a joint meeting with the FASB. We've posted the remaining Deloitte observer notes from the meeting, covering the following topics: hedge accounting, asset and liability offsetting, leases, and financial statement presentation (other comprehensive income).</description>
<link>http://www.iasplus.com/pastnews/2011jun.htm#0603-1</link>
<pubDate>Fri, 3 Jun 2011 10:55 +0930</pubDate>
<category>IASB</category>
<category>IASB meetings</category>
<category>FASB</category>
<category>IASB Projects: Financial instruments</category>
<category>IASB Projects: Hedge accounting</category>
<category>IASB Projects: Offsetting</category>
<category>IASB Projects: Leases</category>
<category>IASB Projects: Financial statement presentation</category>
<category>IASB Projects: Comprehensive income</category>
<guid isPermaLink="false">2011-368</guid>
</item>
<item>
<title>2 June 2011: OECD guidance on minerals includes disclosure of amounts paid to governments</title>
<description>The Organisation for Economic Co-operation and Development (OECD) has published 'Due Diligence Guidance for Responsible Supply Chains of Minerals from Conflict-Affected and High-Risk Areas' which includes reference to the disclosure of taxes, fees, and royalties related to mineral extraction, trade and export from conflict-affected and high-risk areas paid to governments.</description>
<link>http://www.iasplus.com/pastnews/2011jun.htm#0602-1</link>
<pubDate>Thu, 2 Jun 2011 15:15 +0930</pubDate>
<category>Industries: Energy and resources</category>
<category>IASB Projects: Extractive activities</category>
<category>OECD</category>
<guid isPermaLink="false">2011-367</guid>
</item>
<item>
<title>1 June 2011: Notes from Day 1 of the special IASB-FASB meeting</title>
<description>The IASB is holding a special meeting in London on 31 May - 2 June 2011, much of which is a joint meeting with the FASB. We've posted Deloitte observer notes from the insurance contracts and revenue recognition sessions from the first day of the meeting.</description>
<link>http://www.iasplus.com/pastnews/2011jun.htm#0601-3</link>
<pubDate>Wed, 1 Jun 2011 16:40 -0400</pubDate>
<category>IASB meetings</category>
<category>IASB Projects: Insurance</category>
<category>IASB Projects: Revenue</category>
<guid isPermaLink="false">2011-366</guid>
</item>
<item>
<title>1 June 2011: Roundtables on Trustee strategy review – Registration for webcasts now open</title>
<description>The Trustees of the IFRS Foundation will hold strategy review roundtables on 7 June in Tokyo, 8 June in Hong Kong, 13 June in New York, and 21-22 June in London. Registration for these sessions is now available on the IASB website.</description>
<link>http://www.iasplus.com/pastnews/2011jun.htm#0601-2</link>
<pubDate>Wed, 1 Jun 2011 15:10 -0400</pubDate>
<category>IFRS Foundation</category>
<category>IFRS Trustees</category>
<category>Monitoring Board</category>
<category>Countries: Japan</category>
<category>Countries: Hong Kong</category>
<category>Countries: New York</category>
<category>Countries: United Kingdom</category>
<guid isPermaLink="false">2011-365</guid>
</item>
<item>
<title>1 June 2011: New issue of the IASB's Investor Perspectives</title>
<description>A new edition of the IASB's 'Investor Perspectives' is now available; Patricia McConnell discusses offsetting.</description>
<link>http://www.iasplus.com/pastnews/2011jun.htm#0601-1</link>
<pubDate>Wed, 01 Jun 2011 12:15 +0200</pubDate>
<category>IASB</category>
<category>Investor Perspectives</category>
<category>IASB Projects: Financial instruments</category>
<category>IASB Projects: Offsetting</category>
<guid isPermaLink="false">2011-364</guid>
</item>
<item>
<title>31 May 2011: Change to meeting agenda for current IASB meeting</title>
<description>The agenda for the special IASB meeting in London on 31 May – 2 June 2011 has been changed.
Today's session on Leases has been removed from the agenda and the session on Revenue recognition has been
brought forward. The meeting now ends at 4:00pm (London time).</description>
<link>http://www.iasplus.com/pastnews/2011may.htm#0531-5</link>
<pubDate>Tue, 31 May 2011 14:15 +0200</pubDate>
<category>IASB</category>
<category>IASB meetings</category>
<guid isPermaLink="false">2011-363</guid>
</item>
<item>
<title>31 May 2011: German Standard Setter continues to exist</title>
<description>In June 2010, unresolved questions of financing and membership basis had led
the Accounting Standards Committee of Germany (ASCG) to terminate, effective 31 December 2010,
the standardisation agreement with Germany's Ministry of Justice. After months of debate and
renewed efforts to find sustainable financing, a solution to the problems were found yesterday.</description>
<link>http://www.iasplus.com/pastnews/2011may.htm#0531-4</link>
<pubDate>Tue, 31 May 2011 14:15 +0200</pubDate>
<category>Countries: Germany</category>
<category>Countries: Europe</category>
<guid isPermaLink="false">2011-362</guid>
</item>
<item>
<title>31 May 2011: IASB Feature: 'Due process oversight'</title>
<description>The IASB has uploaded to its site an article on the due process, which
defines how the IASB goes about its work and discharges its responsibilities to act in the public interest at all times.</description>
<link>http://www.iasplus.com/pastnews/2011may.htm#0531-3</link>
<pubDate>Tue, 31 May 2011 12:15 +0200</pubDate>
<category>Robert Bruce</category>
<category>IFRS Foundation</category>
<guid isPermaLink="false">2011-361</guid>
</item>
<item>
<title>31 May 2011: Two million unique readers on IAS PLUS.de</title>
<description>Yesterday, IAS PLUS.de, the German language edition of IAS Plus, reached the milestone of
two million unique readers since the start of the page; an average of 55.000 unique readers now go to the site every month.</description>
<link>http://www.iasplus.com/pastnews/2011may.htm#0531-2</link>
<pubDate>Tue, 31 May 2011 12:10 +0200</pubDate>
<category>Languages: German</category>
<category>Countries: Europe</category>
<guid isPermaLink="false">2011-360</guid>
</item>
<item>
<title>31 May 2011: OECD updates its Guidelines for Multinational Enterprises, includes disclosure</title>
<description>The Organisation for Economic Co-operation and Development (OECD) has published a 2011 update to its Guidelines for Multinational Enterprises. The update includes specific consideration of the need for entities to comply with disclosure requirements, both from a financial and non-financial perspective.</description>
<link>http://www.iasplus.com/pastnews/2011may.htm#0531-1</link>
<pubDate>Tue, 31 May 2011 17:10 +0930</pubDate>
<category>OECD</category>
<category>Sustainability reporting</category>
<guid isPermaLink="false">2011-359</guid>
</item>
<item>
<title>30 May 2011: Webcast on SEC workplan update</title>
<description>A special edition Dbriefs webcast is being held on 13 June 2011 to discuss the recent U.S. Securities and Exchange Commission (SEC) workplan update about International Financial Reporting Standards (IFRS).</description>
<link>http://www.iasplus.com/pastnews/2011may.htm#0530-5</link>
<pubDate>Mon, 30 May 2011 17:18 +0930</pubDate>
<category>Convergence</category>
<category>Countries: United States</category>
<category>Webcasts</category>
<guid isPermaLink="false">2011-358</guid>
</item>
<item>
<title>30 May 2011: Latest batch of editorial corrections to IFRSs released by the IASB</title>
<description>The IASB has posted to its website a new batch of 'Editorial Corrections to IFRSs'.</description>
<link>http://www.iasplus.com/pastnews/2011may.htm#0530-4</link>
<pubDate>Mon, 30 May 2011 17:18 +0930</pubDate>
<category>IASB</category>
<category>Editorial corrections</category>
<category>Standards: IFRS 10</category>
<category>Standards: IFRS 11</category>
<category>Standards: IFRS 13</category>
<guid isPermaLink="false">2011-357</guid>
</item>
<item>
<title>30 May 2011: FEE issues guide on sustainability reporting frameworks</title>
<description>The Sustainability Group of the Federation of European Accountants (FEE) has issued a guide to commonly used sustainability reporting guidance documents when considering the identification and use of environmental, social and governance (ESG) indicators.</description>
<link>http://www.iasplus.com/pastnews/2011may.htm#0530-3</link>
<pubDate>Mon, 30 May 2011 17:18 +0930</pubDate>
<category>Sustainability reporting</category>
<category>Countries: Europe</category>
<category>FEE</category>
<guid isPermaLink="false">2011-356</guid>
</item>
<item>
<title>30 May 2011: IASB Feature: 'IFRS Foundation financing'</title>
<description>The IASB has uploaded to its site an article on the financing of IFRS Foundation. Financial journalist Robert Bruce, who is also the regular resident commentator for IAS Plus, discusses the need for the IFRS Foundation to raise effective and sufficient funding but at the same time ensure its independence is not impaired.</description>
<link>http://www.iasplus.com/pastnews/2011may.htm#0530-2</link>
<pubDate>Mon, 30 May 2011 17:18 +0930</pubDate>
<category>IFRS Foundation</category>
<category>Robert Bruce</category>
<guid isPermaLink="false">2011-355</guid>
</item>
<item>
<title>30 May 2011: Deloitte publications update</title>
<description>New publications available from Deloitte include updated IFRS Project Insights on insurance contracts; IFRS in Focus newsletter on IFRS 10; a number of Accounting Alerts from Deloitte (Australia) on various financial reporting topics for June 2011; Spanish and/or Japanese translations of IFRS in Focus newsletters on IFRS 10, IFRS 11, IFRS 12 and IFRS 13, further Japanese translations of 'IFRIC Review' and 'Insurance Accounting Newsletter'; and an Accounting Roundup and Heads Up publication from Deloitte (United States).</description>
<link>http://www.iasplus.com/pastnews/2011may.htm#0530-1</link>
<pubDate>Mon, 30 May 2011 17:18 +0930</pubDate>
<category>Publications</category>
<category>IASB Projects: Consolidation</category>
<category>IASB Projects: Joint arrangements</category>
<category>IASB Projects: Insurance</category>
<category>IASB Projects: Fair value measurement</category>
<category>Heads Up</category>
<category>Standards: IFRS 10</category>
<category>Standards: IFRS 10</category>
<category>Standards: IFRS 12</category>
<category>Standards: IFRS 13</category>
<category>Countries: Australia</category>
<category>Countries: Japan</category>
<category>Countries: Colombia</category>
<category>Countries: United States</category>
<category>Languages: Spanish</category>
<category>Languages: Japanese</category>
<guid isPermaLink="false">2011-354</guid>
</item>
<item>
<title>27 May 2011: SEC staff paper explores the 'condorsement' approach for IFRS adoption in the US</title>
<description>A paper released by the Staff of the U.S. Securities and Exchange Commission (SEC) outlines one possible approach ("condorsement") for the adoption of IFRS in the United States.</description>
<link>http://www.iasplus.com/pastnews/2011may.htm#0527-1</link>
<pubDate>Fri, 27 May 2011 10:55 +0930</pubDate>
<category>Convergence</category>
<category>Countries: United States</category>
<category>SEC</category>
<guid isPermaLink="false">2011-353</guid>
</item>
<item>
<title>26 May 2011: Call for unmodified IFRS option in India</title>
<description>IASB Board Member, Mr. Prabhakar Kalavacherla (PK), has called for India to consider allowing
Indian companies the option of using full IFRS in financial statements.</description>
<link>http://www.iasplus.com/pastnews/2011may.htm#0526-2</link>
<pubDate>Thu, 26 May 2011 11:30 +0200</pubDate>
<category>IASB</category>
<category>Countries: India</category>
<category>Convergence</category>
<guid isPermaLink="false">2011-352</guid>
</item>
<item>
<title>26 May 2011: Change to meeting agenda for upcoming IASB meeting</title>
<description>The agenda for the special IASB meeting in London on 31 May - 2 June 2011 has been changed. The IASB only session on Asset and Liability Offsetting on Thursday 2 June has been removed from the agenda and the meeting time shortened to end at 4:30pm (London time).</description>
<link>http://www.iasplus.com/pastnews/2011may.htm#0526-1</link>
<pubDate>Thu, 26 May 2011 14:40 +0930</pubDate>
<category>IASB</category>
<category>IASB meetings</category>
<guid isPermaLink="false">2011-351</guid>
</item>
<item>
<title>25 May 2011: IIRC to publish Discussion Paper on Integrated Reporting in June</title>
<description>The International Integrated Reporting Committee (IIRC) met in New York on Friday 13th May 2011. At the meeting, the IIRC reviewed a draft Discussion Paper on Integrated Reporting which is due to be published for public consultation in June.</description>
<link>http://www.iasplus.com/pastnews/2011may.htm#0525-2</link>
<pubDate>Wed, 25 May 2011 16:45 +0930</pubDate>
<category>Sustainability reporting</category>
<category>IIRC</category>
<category>Integrated reporting</category>
<guid isPermaLink="false">2011-350</guid>
</item>
<item>
<title>25 May 2011: IFRS Foundation publishes Russian translations</title>
<description>The IFRS Foundation has announced the publication of Russian translations of IFRS and the IFRS for SMEs.</description>
<link>http://www.iasplus.com/pastnews/2011may.htm#0525-1</link>
<pubDate>Wed, 25 May 2011 16:45 +0930</pubDate>
<category>IFRS Foundation</category>
<category>Translations</category>
<category>Standards</category>
<category>IFRS for SMEs</category>
<category>Languages: Russian</category>
<category>Countries: Russia</category>
<guid isPermaLink="false">2011-349</guid>
</item>
<item>
<title>23 May 2011: Agenda for IASB special meeting on 31 May - 2 June 2011</title>
<description>The IASB is holding a special meeting in London on 31 May - 2 June 2011, much of which is a joint meeting with the FASB. The agenda is now available.</description>
<link>http://www.iasplus.com/pastnews/2011may.htm#0523-2</link>
<pubDate>Mon, 23 May 2011 16:20 -0400</pubDate>
<category>IASB</category>
<category>IASB meetings</category>
<category>IASB Projects: Revenue</category>
<category>IASB Projects: Insurance</category>
<category>IASB Projects: Leases</category>
<category>IASB Projects: Hedge accounting</category>
<category>IASB Projects: Offsetting</category>
<guid isPermaLink="false">2011-348</guid>
</item>
<item>
<title>23 May 2011: Strategy Review comment letters analysis</title>
<description>The Trustees of the IFRS Foundation, the oversight body of the International
Accounting Standards Board (IASB), have posted to their website a summary strategy review response analysis.</description>
<link>http://www.iasplus.com/pastnews/2011may.htm#0523-1</link>
<pubDate>Mon, 23 May 2011 15:30 -0400</pubDate>
<category>IFRS Trustees</category>
<category>Trustees strategy review</category>
<guid isPermaLink="false">2011-347</guid>
</item>
<item>
<title>23 May 2011: The Bruce Column - Stretching Standard Time</title>
<description>Deadlines are falling by the wayside in the IASB and FASB convergence programme. But, as Robert Bruce, our resident regular columnist points out, this is not necessarily a bad thing.</description>
<link>http://www.iasplus.com/bruce/column110523.htm</link>
<pubDate>Mon, 23 May 2011 09:55 +0930</pubDate>
<category>Convergence</category>
<category>IASB</category>
<category>FASB</category>
<category>Countries: United States</category>
<category>Robert Bruce</category>
<category>Convergence</category>
<guid isPermaLink="false">B2011-007</guid>
</item>
<item>
<title>20 May 2011: Deloitte publications update</title>
<description>New publications available from Deloitte include updated IFRS Project Insights on leases, impairment, revenue recognition and offsetting; an IFRS Industry Insights on the revenue recognition project as it relates to the consumer business industry; IFRS in Focus newsletters on IFRS 11, 12 and 13; a Spanish translation of a financial instruments publication; a recorded Japanese webcast on the April 2011 IASB meetings; as well as a Japanese translation of the IFRS in Focus on IFRS 11.</description>
<link>http://www.iasplus.com/pastnews/2011may.htm#0520-4</link>
<pubDate>Fri, 20 May 2011 15:30 -0400</pubDate>
<category>IASB Projects: Leases</category>
<category>IASB Projects: Impairment</category>
<category>IASB Projects: Revenue</category>
<category>IASB Projects: Fair value measurement</category>
<category>IASB Projects: Joint arrangements</category>
<category>IASB Projects: Leases</category>
<category>IASB Projects: Financial instruments</category>
<category>IASB Projects: Impairment</category>
<category>IASB Projects: Offsetting</category>
<category>Industries: Consumer business</category>
<category>Standards: IFRS 11</category>
<category>Standards: IFRS 12</category>
<category>Standards: IFRS 13</category>
<category>Languages: Spanish</category>
<category>Languages: Japanese</category>
<guid isPermaLink="false">2011-346</guid>
</item>
<item>
<title>20 May 2011: Final notes from the regular May IASB meeting</title>
<description>The IASB held its regular monthly meeting in London on 17-19 May 2011, much of which was a joint meeting with the FASB. We've posted the remaining Deloitte observer notes of the meeting, including the discussion on leases.</description>
<link>http://www.iasplus.com/pastnews/2011may.htm#0520-3</link>
<pubDate>Fri, 20 May 2011 11:10 -0400</pubDate>
<category>IASB meetings</category>
<category>IASB Projects: Leases</category>
<guid isPermaLink="false">2011-345</guid>
</item>
<item>
<title>20 May 2010: Q&A report from recent Deloitte global financial reporting Dbriefs webcast</title>
<description>On 11 May 2011, we hosted a Deloitte Dbriefs webcast on global financial reporting, entitled 'IFRS Public Policy Update: What Does the Future Hold?'. A 'Q&A Report' has been published containing a summary of audience questions submitted during the live webcast and our suggested responses. Topics covered include the impact of IFRSs in developing countries, the US SEC's decision on adopting IFRSs, and the likelihood of re-exposure of the proposals in the IASB's major projects.</description>
<link>http://www.iasplus.com/pastnews/2011may.htm#0520-2</link>
<pubDate>Fri, 20 May 2011 16:05 +0930</pubDate>
<category>Webcasts</category>
<category>Countries: United States</category>
<category>Convergence</category>
<category>IASB Projects: Leases</category>
<category>IASB Projects: Revenue</category>
<category>IASB Projects: Insurance</category>
<guid isPermaLink="false">2011-344</guid>
</item>
<item>
<title>20 May 2011: IFAC CEO discusses the need for transparency in government financial reporting</title>
<description>At a recent conference, Ian Ball, Chief Executive Officer of the International Federation of Accountants (IFAC), discussed the importance of transparency in government financial reporting.</description>
<link>http://www.iasplus.com/pastnews/2011may.htm#0520-1</link>
<pubDate>Fri, 20 May 2011 16:05 +0930</pubDate>
<category>IFAC</category>
<category>IPSASB</category>
<category>Public sector</category>
<guid isPermaLink="false">2011-343</guid>
</item>
<item>
<title>19 May 2011: Notes from regular May IASB meeting</title>
<description>The IASB held its regular monthly meeting in London on 17-19 May 2011, much of which was a joint meeting with the FASB. We've posted further Deloitte observer notes from a number of sessions of the meeting, discussing insurance contracts, revenue recognition (expanded notes), IFRS Interpretations Committee, and Annual Improvements.</description>
<link>http://www.iasplus.com/pastnews/2011may.htm#0519-5</link>
<pubDate>Thu, 19 May 2011 15:45 -0400</pubDate>
<category>IASB</category>
<category>IASB meetings</category>
<category>FASB</category>
<category>IASB Projects: Insurance</category>
<category>IASB Projects: Revenue</category>
<category>IFRS Interpretations Committee</category>
<category>IASB Projects: Annual improvements</category>
<guid isPermaLink="false">2011-342</guid>
</item>
<item>
<title>19 May 2011: IASB meeting – session on Friday cancelled</title>
<description>The IASB has announced that there will be no public Board sessions on Friday 20 May. The session
on Asset and Liability Offsetting has been cancelled. </description>
<link>http://www.iasplus.com/pastnews/2011may.htm#0519-4</link>
<pubDate>Thu, 19 May 2011 12:25 +0200</pubDate>
<category>IASB</category>
<category>IASB meetings</category>
<guid isPermaLink="false">2011-341</guid>
</item>
<item>
<title>19 May 2011: IASB webcast on financial instruments</title>
<description>The IASB will provide updates on the statuses of both the impairment and the hedge accounting projects in a live webcast
on 24 May 2011.</description>
<link>http://www.iasplus.com/pastnews/2011may.htm#0519-3</link>
<pubDate>Thu, 19 May 2011 11:25 +0200</pubDate>
<category>IASB Projects: Financial instruments</category>
<category>IASB Projects: Impairment</category>
<category>IASB Projects: Hedge accounting</category>
<category>IASB</category>
<category>Webcasts</category>
<guid isPermaLink="false">2011-340</guid>
</item>
<item>
<title>19 May 2011: Newsletter on IFRS 11</title>
<description>Deloitte's IFRS Global Office has published an 'IFRS in Focus' Newsletter – 'IASB issues new standard on joint arrangements'
describing the new standard published last week.</description>
<link>http://www.iasplus.com/pastnews/2011may.htm#0519-2</link>
<pubDate>Thu, 19 May 2011 11:15 +0200</pubDate>
<category>Standards: IFRS 11</category>
<category>IASB Projects: Joint arrangements</category>
<category>Publications</category>
<category>IFRS in Focus</category>
<guid isPermaLink="false">2011-339</guid>
</item>
<item>
<title>19 May 2011: 'EFRAG Update' with meeting summary for the May EFRAG TEG meeting</title>
<description>The European Financial Reporting Advisory Group (EFRAG) has released the May 2011 issue of its 'EFRAG Update' newsletter
offering a summary of recent EFRAG decisions and discussions.</description>
<link>http://www.iasplus.com/pastnews/2011may.htm#0519-1</link>
<pubDate>Thu, 19 May 2011 10:55 +0200</pubDate>
<category>EFRAG</category>
<category>Countries: Europe</category>
<category>IASB Projects: Consolidation</category>
<category>IASB Projects: Joint arrangements</category>
<category>IASB Projects: Fair value measurement</category>
<category>IASB Projects: Financial instruments</category>
<category>IASB Projects: Common control</category>
<category>IASB Projects: Income taxes</category>
<guid isPermaLink="false">2011-338</guid>
</item>
<item>
<title>18 May 2011: Notes from regular May IASB meeting</title>
<description>The IASB is holding its regular monthly meeting in London on 17-20 May 2011, much of which is a joint meeting with the FASB. We've posted Deloitte observer notes from some of the sessions on days 1 and 2 of the meeting, discussing revenue recognition and impairment of financial assets.</description>
<link>http://www.iasplus.com/pastnews/2011may.htm#0518-5</link>
<pubDate>Thu, 19 May 2011 08:55 +0930</pubDate>
<category>IASB</category>
<category>IASB meetings</category>
<category>FASB</category>
<category>IASB Projects: Revenue</category>
<category>IASB Projects: Financial instruments</category>
<category>IASB Projects: Impairment</category>
<guid isPermaLink="false">2011-337</guid>
</item>
<item>
<title>18 May 2011: IASB webcast on recently issued standards</title>
<description>The IASB will introduce the four new International Financial Reporting Standards in two sets of live webcasts, each comprising of morning and afternoon sessions. Webcasts will be held on Monday, 23 May for IFRS 13, and Wednesday, 25 May for IFRSs 10, 11 and 12.</description>
<link>http://www.iasplus.com/pastnews/2011may.htm#0518-4</link>
<pubDate>Wed, 18 May 2011 12:10 -0400</pubDate>
<category>Standards: IFRS 10</category>
<category>Standards: IFRS 11</category>
<category>Standards: IFRS 12</category>
<category>Standards: IFRS 13</category>
<category>IASB</category>
<category>Webcasts</category>
<guid isPermaLink="false">2011-336</guid>
</item>
<item>
<title>18 May 2011: New issue of the IASB's 'Investor Perspectives'</title>
<description>A new edition of the IASB's 'Investor Perspectives' is now available; Patrick Finnegan discusses consolidation.</description>
<link>http://www.iasplus.com/pastnews/2011may.htm#0518-3</link>
<pubDate>Wed, 18 May 2011 13:15 +0200</pubDate>
<category>IASB</category>
<category>Investor Perspectives</category>
<category>IASB Projects: Consolidation</category>
<guid isPermaLink="false">2011-335</guid>
</item>
<item>
<title>18 May 2011: Changes to regular May IASB meeting agenda for Wednesday, Thursday and Friday</title>
<description>The IASB has again revised the agenda for its regular meeting scheduled for 17-20 May 2011 in London. The hedge accounting
meeting has been cancelled, annual improvements the Interpretations Committee update have been moved forward to Thursday, asset
and liability offsetting has been moved forward on Friday and the revenue recognition session scheduled for Thursday and
the leases session scheduled for Wednesday have swapped places.</description>
<link>http://www.iasplus.com/pastnews/2011may.htm#0518-2</link>
<pubDate>Wed, 18 May 2011 11:25 +0200</pubDate>
<category>IASB</category>
<category>IASB meetings</category>
<guid isPermaLink="false">2011-334</guid>
</item>
<item>
<title>18 May 2011: Updated IASB work plan</title>
<description>The IASB has published an updated work plan as a result of the issue of the 'suite of five' standards on consolidation, joint arrangements and disclosures and IFRS 13 'Fair Value Measurement'.</description>
<link>http://www.iasplus.com/pastnews/2011may.htm#0518-1</link>
<pubDate>Wed, 18 May 2011 11:35 +0930</pubDate>
<category>IASB</category>
<category>Convergence</category>
<category>IASB Projects: Financial instruments</category>
<category>IASB Projects: Offsetting</category>
<category>IASB Projects: Impairment</category>
<category>IASB Projects: Leases</category>
<category>IASB Projects: Revenue</category>
<category>IASB Projects: Insurance</category>
<category>IASB Projects: Comprehensive income</category>
<category>IASB Projects: Post-employment benefits</category>
<category>IASB Projects: Annual improvements</category>
<category>IASB Projects: Investment entities</category>
<guid isPermaLink="false">2011-333</guid>
</item>
<item>
<title>17 May 2011: Notes from first day of regular May IASB meeting</title>
<description>The IASB is holding its regular monthly meeting in London on 17-20 May 2011, much of which is a joint meeting with the FASB. We've posted partial Deloitte observer notes from day 1 of the meeting, covering asset and liability offsetting.</description>
<link>http://www.iasplus.com/pastnews/2011may.htm#0517-5</link>
<pubDate>Wed, 18 May 2011 09:25 +0930</pubDate>
<category>IASB</category>
<category>IASB meetings</category>
<category>FASB</category>
<category>IASB Projects: Financial instruments</category>
<category>IASB Projects: Offsetting</category>
<guid isPermaLink="false">2011-332</guid>
</item>
<item>
<title>17 May 2011: Latest batch of editorial corrections to IFRSs released by the IASB</title>
<description>The IASB has posted to its website a new batch of Editorial Corrections to IFRSs.
This batch makes editorial corrections and changes to IFRS 10, IFRS 11, IFRS 12 and Bound Volume (Red Book) 2011.</description>
<link>http://www.iasplus.com/pastnews/2011may.htm#0517-4</link>
<pubDate>Tue, 17 May 2011 13:45 -0400</pubDate>
<category>Editorial corrections</category>
<category>Standards: IFRS 10</category>
<category>Standards: IFRS 11</category>
<category>Standards: IFRS 12</category>
<category>Standards</category>
<category>IASB</category>
<guid isPermaLink="false">2011-331</guid>
</item>
<item>
<title>17 May 2011: IFRS Foundation seeks new Trustees</title>
<description>The IFRS Foundation seeks candidates to fill vacancies for Trustees that will become available in January 2012.
It is seeking Trustees from Asia/Oceania, Europe and North America.</description>
<link>http://www.iasplus.com/pastnews/2011may.htm#0517-3</link>
<pubDate>Tue, 17 May 2011 12:10 +0200</pubDate>
<category>IFRS Foundation</category>
<category>IFRS Trustees</category>
<guid isPermaLink="false">2011-330</guid>
</item>
<item>
<title>17 May 2011: IAASB consults on enhancing the value of auditor reporting</title>
<description>The International Auditing and Assurance Standards Board (IAASB) today released its consultation paper, 'Enhancing the Value of Auditor Reporting: Exploring Options for Change', to obtain views on enhancing the quality, relevance and value of auditor reporting on an international basis.</description>
<link>http://www.iasplus.com/pastnews/2011may.htm#0517-2</link>
<pubDate>Tue, 17 May 2011 16:45 +0930</pubDate>
<category>IAASB</category>
<category>Auditing</category>
<guid isPermaLink="false">2011-329</guid>
</item>
<item>
<title>17 May 2011: Australian forum discusses how integrated reporting can drive good governance</title>
<description>CPA Australia and the Institute of Chartered Accountants in Australia, together with the Professional Accountants in Business (PAIB) Committee of the International Federation of Accountants (IFAC), hosted a forum for local professional accountants in Melbourne, Australia on 13 May 2011. The focus of the forum was on how professional accountants in business can support their organisations to improve governance practices through the integration of financial and non-financial information into their reporting, including a focus on environment, social, and governance (ESG) factors.</description>
<link>http://www.iasplus.com/pastnews/2011may.htm#0517-1</link>
<pubDate>Tue, 17 May 2011 16:45 +0930</pubDate>
<category>Sustainability reporting</category>
<category>Countries: Australia</category>
<category>Integrated reporting</category>
<category>Corporate governance</category>
<guid isPermaLink="false">2011-328</guid>
</item>
<item>
<title>16 May 2011: Deloitte publications update</title>
<description>New publications available from Deloitte include updated IFRS Project Insights on hedge accounting and insurance contracts, an IFRS Industry Insights on the leases project as it relates to the financial services industry, as well as a Japanese translation of another IFRS Industry Insights on the leases project updating the manufacturing industry. Also, Deloitte (United States) released Heads Up newsletters on fair value measurements and financial instruments.</description>
<link>http://www.iasplus.com/pastnews/2011may.htm#0516-6</link>
<pubDate>Mon, 16 May 2011 14:30 -0400</pubDate>
<category>Heads Up</category>
<category>Standards: IFRS 13</category>
<category>IASB Projects: Hedge accounting</category>
<category>IASB Projects: Leases</category>
<category>IASB Projects: Financial instruments</category>
<category>Languages: Japanese</category>
<guid isPermaLink="false">2011-327</guid>
</item>
<item>
<title>16 May 2011: Further changes to regular May IASB meeting agenda</title>
<description>The IASB has again revised the agenda for its regular meeting scheduled for 17-20 May 2011 in London. The only change is to remove the session on hedge accounting from Friday 20 May.</description>
<link>http://www.iasplus.com/pastnews/2011may.htm#0516-5</link>
<pubDate>Mon, 16 May 2011 16:55 +0930</pubDate>
<category>IASB</category>
<category>IASB meetings</category>
<guid isPermaLink="false">2011-326</guid>
</item>
<item>
<title>16 May 2011: National Standard Setters (NSS) release report from their most recent meeting</title>
<description>The National Standard Setters (NSS) have released a report from their March 2011 meeting. The NSS is a grouping of national accounting standard-setters from around the world, plus other organisations that have a close involvement in financial reporting issues.</description>
<link>http://www.iasplus.com/pastnews/2011may.htm#0516-4</link>
<pubDate>Mon, 16 May 2011 16:55 +0930</pubDate>
<category>NSS</category>
<category>IASB Projects: Financial instruments</category>
<category>IASB Projects: Offsetting</category>
<category>IASB Projects: Impairment</category>
<category>IASB Projects: Hedge accounting</category>
<category>IASB Projects: Effective dates</category>
<category>Standards: IAS 41</category>
<category>IASB Projects: Leases</category>
<category>IASB Projects: Revenue</category>
<category>IASB Projects: Income taxes</category>
<category>IASB Projects: Common control</category>
<category>IASB Projects: Intangible assets</category>
<category>Disclosures</category>
<category>EFRAG</category>
<category>Countries: Australia</category>
<category>Countries: Austria</category>
<category>Countries: Belgium</category>
<category>Countries: Brazil</category>
<category>Countries: Canada</category>
<category>Countries: France</category>
<category>Countries: Germany</category>
<category>Countries: Hong Kong</category>
<category>Countries: India</category>
<category>Countries: Italy</category>
<category>Countries: Japan</category>
<category>Countries: Malaysia</category>
<category>Countries: Mexico</category>
<category>Countries: Netherlands</category>
<category>Countries: New Zealand</category>
<category>Countries: Norway</category>
<category>Countries: Republic of Korea</category>
<category>Countries: Saudi Arabia</category>
<category>Countries: Singapore</category>
<category>Countries: South Africa</category>
<category>Countries: Spain</category>
<category>Countries: Switzerland</category>
<category>Countries: Syria</category>
<category>Countries: Taiwan</category>
<category>Countries: United Kingdom</category>
<category>Countries: United States</category>
<category>Countries: Europe</category>
<category>IASB</category>
<category>IPSASB</category>
<guid isPermaLink="false">2011-325</guid>
</item>
<item>
<title>16 May 2011: Australia harmonises standards with IFRSs, New Zealand</title>
<description>The Australian Accounting Standards Board (AASB) has released a number a standards to give effect to 'Phase 1' of the joint harmonisation programme being undertaken by the AASB and the New Zealand Accounting Standards Review Board (ASRB).</description>
<link>http://www.iasplus.com/pastnews/2011may.htm#0516-3</link>
<pubDate>Mon, 16 May 2011 16:55 +0930</pubDate>
<category>Countries: Australia</category>
<category>Countries: New Zealand</category>
<category>Convergence</category>
<guid isPermaLink="false">2011-324</guid>
</item>
<item>
<title>16 May 2011: Financial Accounting Foundation webcast on post-implementation review process</title>
<description>The Financial Accounting Foundation (FAF), the oversight body of the US Financial Accounting Standards Board (FASB), will host a webcast on Friday, 20 May 2011 to discuss the next phase of its post-implementation review process for financial accounting and reporting standards. </description>
<link>http://www.iasplus.com/pastnews/2011may.htm#0516-2</link>
<pubDate>Mon, 16 May 2011 16:55 +0930</pubDate>
<category>FASB</category>
<category>Countries: United States</category>
<category>IASB</category>
<guid isPermaLink="false">2011-323</guid>
</item>
<item>
<title>16 May 2011: Final notes from the May IASB-FASB special meeting</title>
<description>The IASB held a special meeting in London on 11-12 May 2011, which was a joint meeting with the FASB. We've posted the remaining Deloitte observer notes of the meeting, including the discussions on leases, insurance contracts, and hedge accounting.</description>
<link>http://www.iasplus.com/pastnews/2011may.htm#0516-1</link>
<pubDate>Mon, 16 May 2011 16:55 +0930</pubDate>
<category>IASB meetings</category>
<category>IASB Projects: Insurance</category>
<category>IASB Projects: Leases</category>
<category>IASB Projects: Hedge accounting</category>
<guid isPermaLink="false">2011-322</guid>
</item>
<item>
<title>12 May 2011: Podcasts on new IASB standards (IFRS 10, IFRS 11, IFRS 13)</title>
<description>A number of Deloitte podcasts have been published on the new IFRSs issued by the IASB: the 'suite of five standards' on consolidation, joint ventures and disclosures, and the new standard on fair value measurement. Each of the podcasts discusses the key changes and provides insights into the likely effect they will have in practice.</description>
<link>http://www.iasplus.com/pastnews/2011may.htm#0512-7</link>
<pubDate>Thu, 12 May 2011 17:05 +0200</pubDate>
<category>IASB</category>
<category>IASB Projects: Consolidation</category>
<category>IASB Projects: Joint arrangements</category>
<category>IASB Projects: Fair value measurement</category>
<category>Standards: IFRS 10</category>
<category>Standards: IFRS 11</category>
<category>Standards: IFRS 13</category>
<guid isPermaLink="false">2011-321</guid>
</item>
<item>
<title>12 May 2011: IASB publishes final standard on fair value measurement</title>
<description>The IASB has issued IFRS 13 'Fair Value Measurement', which replaces the guidance on fair value measurement in existing IFRS accounting literature with a single standard.</description>
<link>http://www.iasplus.com/pastnews/2011may.htm#0512-6</link>
<pubDate>Thu, 12 May 2011 17:05 +0200</pubDate>
<category>IASB</category>
<category>IASB Projects: Fair value measurement</category>
<category>Standards</category>
<category>Standards: IFRS 13</category>
<guid isPermaLink="false">2011-320</guid>
</item>
<item>
<title>12 May 2011: IASB publishes final standards on consolidation, joint ventures and disclosures</title>
<description>The IASB has published its "package of five" new and revised standards addressing the accounting for consolidation, involvements in joint arrangements and disclosure of involvements with other entities.</description>
<link>http://www.iasplus.com/pastnews/2011may.htm#0512-5</link>
<pubDate>Thu, 12 May 2011 16:25 +0200</pubDate>
<category>IASB</category>
<category>IASB Projects: Consolidation</category>
<category>IASB Projects: Joint arrangements</category>
<category>Disclosures</category>
<category>Standards</category>
<category>Standards: IFRS 10</category>
<category>Standards: IFRS 11</category>
<category>Standards: IFRS 12</category>
<category>Standards: IAS 27</category>
<category>Standards: IAS 28</category>
<guid isPermaLink="false">2011-319</guid>
</item>
<item>
<title>12 May 2011: New Zealand harmonises standards with IFRSs, Australian Accounting Standards</title>
<description>The New Zealand Accounting Standards Review Board (ASRB) has approved the release of two standards which more closely harmonise New Zealand equivalents to International Financial Reporting Standards (NZ-IFRS) with both International Financial Reporting Standards (IFRSs) and Australian Accounting Standards.</description>
<link>http://www.iasplus.com/pastnews/2011may.htm#0512-4</link>
<pubDate>Thu, 12 May 2011 17:45 +0930</pubDate>
<category>Countries: New Zealand</category>
<category>Countries: Australia</category>
<category>Convergence</category>
<guid isPermaLink="false">2011-318</guid>
</item>
<item>
<title>12 May 2011: Further changes to regular May IASB meeting agenda</title>
<description>The IASB has again revised the agenda for its regular meeting scheduled for 17-20 May 2011 in London. The only change is to swap the order of the discussion on Insurance Contracts and Asset and Liability Offsetting on Tuesday 17 May so they are now being held in that order.</description>
<link>http://www.iasplus.com/pastnews/2011may.htm#0512-3</link>
<pubDate>Thu, 12 May 2011 17:45 +0930</pubDate>
<category>IASB</category>
<category>IASB meetings</category>
<category>FASB</category>
<guid isPermaLink="false">2011-317</guid>
</item>
<item>
<title>12 May 2011: IVSC working towards guidance on fair value of financial instruments</title>
<description>The International Valuation Standards Council ('IVSC') has issued the latest edition of its 'E-Newsletter', which includes an update on the IVSC's work on guidance for the determination of the fair value of financial instruments.</description>
<link>http://www.iasplus.com/pastnews/2011may.htm#0512-2</link>
<pubDate>Thu, 12 May 2011 14:30 +0930</pubDate>
<category>IVSC</category>
<category>IASB Projects: Financial instruments</category>
<category>Standards: IAS 39</category>
<category>Standards: IFRS 9</category>
<category>Standards: IFRS 7</category>
<category>Standards: IFRS 13</category>
<guid isPermaLink="false">2011-316</guid>
</item>
<item>
<title>12 May 2011: GRI releases information about sustainability reporting</title>
<description>The Global Reporting Initiative (GRI) has released information suggesting that more companies are having their sustainability reports assured, which is considered to result in more accurate and trustworthy data.</description>
<link>http://www.iasplus.com/pastnews/2011may.htm#0512-1</link>
<pubDate>Thu, 12 May 2011 14:30 +0930</pubDate>
<category>Sustainability reporting</category>
<category>GRI</category>
<category>Auditing</category>
<guid isPermaLink="false">2011-315</guid>
</item>
<item>
<title>11 May 2011: Notes from the special 11-12 May IASB-FASB meeting</title>
<description>The IASB is holding a special meeting in London on 11-12 May 2011, which is a joint meeting with the FASB. We've posted Deloitte observer notes from revenue recognition session from the first day of the meeting.</description>
<link>http://www.iasplus.com/pastnews/2011may.htm#0511-2</link>
<pubDate>Wed, 11 May 2011 14:00 -0400</pubDate>
<category>IASB meetings</category>
<category>FASB</category>
<category>IASB Projects: Revenue</category>
<guid isPermaLink="false">2011-314</guid>
</item>
<item>
<title>11 May 2011: Changes to regular May IASB meeting agenda</title>
<description>The IASB has revised the agenda for its regular meeting scheduled for 17-20 May 2011 in London.</description>
<link>http://www.iasplus.com/pastnews/2011may.htm#0511-1</link>
<pubDate>Wed, 11 May 2011 17:00 +0930</pubDate>
<category>IASB</category>
<category>IASB meetings</category>
<category>FASB</category>
<guid isPermaLink="false">2011-313</guid>
</item>
<item>
<title>9 May 2011: Deloitte publications update</title>
<description>New publications available from Deloitte include a new IFRS on Point newsletter, an IFRS Project Insights Update on insurance contracts, an Australian model financial statements publication, the Monthly Roundup for April 2011 issued by Deloitte Australia, German translations of the March and April 2011 issues of the Insurance Accounting Newsletter, a Japanese summary of the April 2011 IASB-FASB progress report on convergence, a Japanese translation of Accounting in the Telecommunications Industry, Accounting Roundup for April 2011, and a Heads Up on repurchase agreements issued by Deloitte United States. </description>
<link>http://www.iasplus.com/pastnews/2011may.htm#0509-2</link>
<pubDate>Mon, 9 May 2011 10:30 -0400</pubDate>
<category>Publications</category>
<category>Countries: United States</category>
<category>Countries: Japan</category>
<category>Countries: Australia</category>
<category>Countries: Germany</category>
<category>Translations</category>
<category>IFRS on Point</category>
<category>Languages: Japanese</category>
<category>Languages: German</category>
<guid isPermaLink="false">2011-312</guid>
</item>
<item>
<title>9 May 2011: Pan-African Federation of Accountants created</title>
<description>The Pan-African Federation of Accountants (PAFA) was launched at an event held in Dakar, Senegal, on May 5, 2011.</description>
<link>http://www.iasplus.com/pastnews/2011may.htm#0509-1</link>
<pubDate>Mon, 09 May 2011 16:35 +0930</pubDate>
<category>Countries: Africa</category>
<category>IFAC</category>
<category>PAFA</category>
<category>Countries: Benin</category>
<category>Countries: Botswana</category>
<category>Countries: Burundi</category>
<category>Countries: Cameroon</category>
<category>Countries: Congo Brazzaville</category>
<category>Countries: Democratic Republic of Congo</category>
<category>Countries: Ethiopia</category>
<category>Countries: Gambia</category>
<category>Countries: Ghana</category>
<category>Countries: Guinea Bissau</category>
<category>Countries: Ivory Coast</category>
<category>Countries: Kenya</category>
<category>Countries: Lesotho</category>
<category>Countries: Liberia</category>
<category>Countries: Libya</category>
<category>Countries: Malawi</category>
<category>Countries: Mali</category>
<category>Countries: Mauritius</category>
<category>Countries: Morocco</category>
<category>Countries: Namibia</category>
<category>Countries: Niger</category>
<category>Countries: Nigeria</category>
<category>Countries: Rwanda</category>
<category>Countries: Senegal</category>
<category>Countries: Sierra Leone</category>
<category>Countries: South Africa</category>
<category>Countries: Sudan</category>
<category>Countries: Swaziland</category>
<category>Countries: Tanzania</category>
<category>Countries: Togo</category>
<category>Countries: Tunisia</category>
<category>Countries: Uganda</category>
<category>Countries: Zambia</category>
<category>Countries: Zimbabwe</category>
<guid isPermaLink="false">2011-311</guid>
</item>
<item>
<title>7 May 2011: Agenda for the May IASB meeting</title>
<description>The IASB's regular monthly meeting is scheduled for 17-20 May 2011 in London,
much of it a joint meeting with the FASB. The agenda for the meeting is now available.</description>
<link>http://www.iasplus.com/pastnews/2011may.htm#0507-1</link>
<pubDate>Sat, 07 May 2011 17:15 +0200</pubDate>
<category>IASB</category>
<category>IASB meetings</category>
<category>FASB</category>
<guid isPermaLink="false">2011-310</guid>
</item>
<item>
<title>6 May 2011: Notes from May IFRS Interpretations Committee meeting</title>
<description>We have posted notes from the IFRS Interpretations Committee meeting in London on 5-6 May 2011. Topics discussed included accounting for production phase stripping costs in the mining industry and contingent pricing of property, plant and equipment and intangible assets.</description>
<link>http://www.iasplus.com/pastnews/2011may.htm#0506-3</link>
<pubDate>Fri, 06 May 2011 15:28 -0400</pubDate>
<category>IFRIC</category>
<category>IFRS Interpretations Committee</category>
<category>IFRIC meetings</category>
<category>IFRIC Projects: Stripping costs</category>
<category>IFRIC Projects: Contingent pricing</category>
<category>Standards: IAS 16</category>
<category>IASB Projects: Intangible assets</category>
<guid isPermaLink="false">2011-309</guid>
</item>
<item>
<title>6 May 2011: 'The darkening glass' – Study on translation questions and IFRSs</title>
<description>The Institute of Chartered Accountants of Scotland (ICAS) has posted to its website a
study on translation issues in connection with IFRSs. The authors explore the question
whether a truly global accounting system is possible considering the fact that
translations into different languages and ways of thinking are necessary to achieve this.</description>
<link>http://www.iasplus.com/pastnews/2011may.htm#0506-1</link>
<pubDate>Fri, 06 May 2011 17:05 +0930</pubDate>
<category>Translations</category>
<category>Convergence</category>
<category>Research</category>
<guid isPermaLink="false">2011-308</guid>
</item>
<item>
<title>6 May 2011: GRI starts work on updated sustainability reporting guidelines, issues new proposed sector supplements</title>
<description>The Global Reporting Initiative (GRI) has announced the commencement of work on the next generation of the guidelines ("G4") and new proposed supplements for the media and oil and gas sectors.</description>
<link>http://www.iasplus.com/pastnews/2011may.htm#0506-1</link>
<pubDate>Fri, 06 May 2011 17:05 +0930</pubDate>
<category>Sustainability reporting</category>
<category>Industries: Oil and gas</category>
<category>Industries: Media</category>
<category>GRI</category>
<guid isPermaLink="false">2011-307</guid>
</item>
<item>
<title>5 May 2011: Agenda for May IASB-FASB special meeting on 11-12 May 2011</title>
<description>The IASB and FASB are holding a special joint meeting in London on 11-12 May 2011. The agenda is now available.</description>
<link>http://www.iasplus.com/pastnews/2011may.htm#0505-4</link>
<pubDate>Thu, 5 May 2011 16:00 -0400</pubDate>
<category>IASB meetings</category>
<category>IASB Projects: Revenue</category>
<category>IASB Projects: Insurance</category>
<category>IASB Projects: Leases</category>
<category>IASB Projects: Hedge accounting</category>
<guid isPermaLink="false">2011-306</guid>
</item>
<item>
<title>5 May 2011: Notes from the special 4 May IASB-FASB meeting</title>
<description>The IASB and FASB held a meeting in London on 4 May 2011. We've posted Deloitte observer notes from the meeting including the discussion on insurance contracts.</description>
<link>http://www.iasplus.com/pastnews/2011may.htm#0505-3</link>
<pubDate>Thu, 5 May 2011 16:00 -0400</pubDate>
<category>IASB meetings</category>
<category>IASB Projects: Insurance</category>
<guid isPermaLink="false">2011-305</guid>
</item>
<item>
<title>5 May 2011: European event on considering the effects of accounting standards – programme available</title>
<description>As reported earlier, the European Financial Reporting Advisory Group (EFRAG) and the UK Accounting Standards
Board (ASB) are hosting an event on 16 May in Brussels as a follow up to their 'Discussion Paper Considering the
Effects of Accounting Standards'. The programme for this event is now available.</description>
<link>http://www.iasplus.com/pastnews/2011may.htm#0505-2</link>
<pubDate>Thu, 05 May 2011 11:40 +0200</pubDate>
<category>EFRAG</category>
<category>Countries: Europe</category>
<category>UK ASB</category>
<category>Countries: United Kingdom</category>
<guid isPermaLink="false">2011-304</guid>
</item>
<item>
<title>5 May 2011: Climate Disclosure Standards Board responds to financial institutions research</title>
<description>The Climate Disclosure Standards Board (CDSB) has published a report entitled 'Financial Institutions, Taking Greenhouse Gas Emissions into Account'.</description>
<link>http://www.iasplus.com/pastnews/2011may.htm#0505-1</link>
<pubDate>Thu, 05 May 2011 17:20 +0930</pubDate>
<category>Sustainability reporting</category>
<category>Industries: Financial services</category>
<category>CDSB</category>
<guid isPermaLink="false">2011-303</guid>
</item>
<item>
<title>4 May 2011: Roundtables on Trustee strategy review - Registration for webcasts now open</title>
<description>The Trustees of the IFRS Foundation will hold strategy review roundtables on 7 June in Tokyo, 8 June in Hong Kong, 13 June in New York, and 21-22 June in London. Registration for these roundtables is now possible.</description>
<link>http://www.iasplus.com/pastnews/2011may.htm#0504-2</link>
<pubDate>Wed, 4 May 2011 16:25 -0400</pubDate>
<category>IFRS Foundation</category>
<category>IFRS Trustees</category>
<category>Monitoring Board</category>
<guid isPermaLink="false">2011-302</guid>
</item>
<item>
<title>4 May 2011: Guide to corporate ecosystem valuation released</title>
<description>The World Business Council for Sustainable Development (WBCSD) has launched a Corporate Ecosystem Valuation (CEV) Guide.</description>
<link>http://www.iasplus.com/pastnews/2011may.htm#0504-1</link>
<pubDate>Wed, 04 May 2011 16:15 +0930</pubDate>
<category>Sustainability reporting</category>
<guid isPermaLink="false">2011-301</guid>
</item>
<item>
<title>3 May 2011: FASB issues ASU to improve financial reporting of repurchase agreements</title>
<description>The US Financial Accounting Standards Board (FASB) has issued Accounting Standards Update (ASU) 2011-03 'Transfers
and Servicing (Topic 860): Reconsideration of Effective Control for Repurchase Agreements'. This ASU is
intended to improve the accounting for repurchase agreements (repos) and other agreements
that both entitle and obligate a transferor to repurchase or redeem financial assets before their maturity. </description>
<link>http://www.iasplus.com/pastnews/2011may.htm#0503-3</link>
<pubDate>Tue, 03 May 2011 12:50 +0200</pubDate>
<category>FASB</category>
<category>IASB Projects: Financial instruments</category>
<category>Countries: United States</category>
<category>US GAAP</category>
<guid isPermaLink="false">2011-300</guid>
</item>
<item>
<title>3 May 2011: Notes from the special April IASB-FASB meeting – Session on insurance contracts</title>
<description>The IASB and FASB held an additional meeting in London on 27 April 2011.
We've now posted Deloitte observer notes on the insurance contracts discussion of the meeting.</description>
<link>http://www.iasplus.com/pastnews/2011may.htm#0503-2</link>
<pubDate>Tue, 03 May 2011 12:20 +0200</pubDate>
<category>IASB meetings</category>
<category>FASB</category>
<category>IASB Projects: Insurance</category>
<guid isPermaLink="false">2011-299</guid>
</item>
<item>
<title>3 May 2011: Changes to New Zealand IFRS equivalents to apply to for-profits only</title>
<description>The New Zealand Accounting Standards Review Board (ASRB) and Financial Reporting Standards Board (FRSB) have agreed on a 'position statement' that all new New Zealand equivalents to International Financial Reporting Standards (NZ IFRSs) and amendments to existing NZ IFRSs with a mandatory effective date for annual reporting periods commencing on or after 1 January 2012 will be applicable to profit-oriented entities only.</description>
<link>http://www.iasplus.com/pastnews/2011may.htm#0503-1</link>
<pubDate>Tue, 03 May 2011 16:50 +0930</pubDate>
<category>Countries: New Zealand</category>
<category>Convergence</category>
<category>Differential reporting</category>
<guid isPermaLink="false">2011-252</guid>
</item>
<item>
<title>2 May 2011: EFRAG publishes summaries of IASB re-deliberations to date on Revenue Recognition and Leases</title>
<description>The European Financial Reporting Advisory Group (EFRAG) has prepared summaries
of the IASB's re-deliberations to date on the Revenue Recognition and Leases projects,
highlighting the changes made from the Exposure Drafts published in 2010 and the concerns the changes are intended to resolve.</description>
<link>http://www.iasplus.com/pastnews/2011may.htm#0502-4</link>
<pubDate>Mon, 02 May 2011 14:40 +0200</pubDate>
<category>EFRAG</category>
<category>IASB Projects: Leases</category>
<category>IASB</category>
<category>IASB Projects: Revenue</category>
<category>Countries: Europe</category>
<guid isPermaLink="false">2011-251</guid>
</item>
<item>
<title>2 May 2011: IAASB calls for comments on proposed 'overarching' assurance standard</title>
<description>The International Auditing and Assurance Standards Board (IAASB) has released for public comment a proposed revised International Standard on Assurance Engagements (ISAE) 3000, 'Assurance Engagements Other Than Audits or Reviews of Historical Financial Information', a broad ranging principles-based standard.</description>
<link>http://www.iasplus.com/pastnews/2011may.htm#0502-3</link>
<pubDate>Mon, 02 May 2011 17:10 +0930</pubDate>
<category>IAASB</category>
<category>Sustainability reporting</category>
<category>Auditing</category>
<guid isPermaLink="false">2011-250</guid>
</item>
<item>
<title>2 May 2011: IPSASB publishes exposure draft relating to conceptual framework for public sector entities</title>
<description>The International Public Sector Accounting Standards Board (IPSASB) has released for comment an exposure draft (ED), 'Key Characteristics of the Public Sector with Potential Implications for Financial Reporting'.</description>
<link>http://www.iasplus.com/pastnews/2011may.htm#0502-2</link>
<pubDate>Mon, 02 May 2011 17:10 +0930</pubDate>
<category>IPSASB</category>
<guid isPermaLink="false">2011-249</guid>
</item>
<item>
<title>2 May 2011: IAESB releases exposure draft on professional competence</title>
<description>The International Accounting Education Standards Board (IAESB) has released for public exposure a proposed revision of International Education Standard (IES) 6, 'Assessment of Professional Competence'.</description>
<link>http://www.iasplus.com/pastnews/2011may.htm#0502-1</link>
<pubDate>Mon, 02 May 2011 17:10 +0930</pubDate>
<category>IAESB</category>
<category>Accounting education</category>
<guid isPermaLink="false">2011-248</guid>
</item>
<item>
<title>29 April 2011: Deloitte publications update</title>
<description>New publications available from Deloitte include three IFRS industry insights, two US publications as well as one publication each from Canada and the UK.</description>
<link>http://www.iasplus.com/pastnews/2011apr.htm#0429-2</link>
<pubDate>Fri, 29 Apr 2011 16:15 -0400</pubDate>
<category>Countries: Canada</category>
<category>Countries: United Kingdom</category>
<category>Countries: United States</category>
<category>Publications</category>
<guid isPermaLink="false">2011-247</guid>
</item>
<item>
<title>29 April 2011: IPSASB Publishes 2011 Handbook of Pronouncements</title>
<description>The International Public Sector Accounting Standards Board (IPSASB) has published its 2011 'Handbook of
International Public Sector Accounting Pronouncements'. It can be downloaded free of charge.</description>
<link>http://www.iasplus.com/pastnews/2011apr.htm#0429-1</link>
<pubDate>Fri, 29 Apr 2011 11:10 +0200</pubDate>
<category>IPSASB</category>
<guid isPermaLink="false">2011-292</guid>
</item>
<item>
<title>28 April 2011: Agenda for May IASB-FASB special meeting on 4 May 2011</title>
<description>The IASB and FASB are holding a special joint meeting in London on 4 May 2011. The agenda is now available.</description>
<link>http://www.iasplus.com/pastnews/2011apr.htm#0428-4</link>
<pubDate>Thu, 28 Apr 2011 16:55 -0400</pubDate>
<category>IASB meetings</category>
<category>IASB</category>
<category>FASB</category>
<category>IASB Projects: Insurance</category>
<guid isPermaLink="false">2011-291</guid>
</item>
<item>
<title>28 April 2011: Notes from the special April IASB-FASB meeting</title>
<description>The IASB and FASB held a special joint meeting in London on 27 April 2011. We've posted Deloitte observer notes from the meeting including the discussion on hedge accounting; the insurance contracts discussion will be provided soon.</description>
<link>http://www.iasplus.com/pastnews/2011apr.htm#0428-3</link>
<pubDate>Thu, 28 Apr 2011 16:20 -0400</pubDate>
<category>IASB</category>
<category>FASB</category>
<category>IASB meetings</category>
<category>IASB Projects: Hedge accounting</category>
<category>IASB Projects: Insurance</category>
<guid isPermaLink="false">2011-290</guid>
</item>
<item>
<title>28 April 2011: Conclusions of the March 2011 Trustees' meeting</title>
<description>The IFRS Foundation Trustees have posted to their website a summary of the conclusions of
their quarterly meeting in London on 30 and 31 March 2011.</description>
<link>http://www.iasplus.com/pastnews/2011apr.htm#0428-2</link>
<pubDate>Thu, 28 Apr 2011 15:50 +0200</pubDate>
<category>IFRS Foundation</category>
<category>IFRS Trustees</category>
<guid isPermaLink="false">2011-289</guid>
</item>
<item>
<title>28 April 2011: Extra filter for IFRSs in separate financial statements in Italy</title>
<description>On 26 February 2011, the Legislative Decree no. 225/2010, converted into Law no. 10/2011,
introduced modifications to article 4 of Decree 38/2005, stating that new IFRSs issued
by the IASB and adopted by the EU after 1 January 2011 need to be endorsed by the
Italian Ministry of Justice before they can be applied in the separate financial
statements of Italian listed companies.</description>
<link>http://www.iasplus.com/pastnews/2011apr.htm#0428-1</link>
<pubDate>Thu, 28 Apr 2011 09:40 +0200</pubDate>
<category>Countries: Italy</category>
<category>Differential reporting</category>
<guid isPermaLink="false">2011-288</guid>
</item>
<item>
<title>27 April 2011: Trustees issue report on the future strategy of the IFRS Foundation</title>
<description>The Trustees of the IFRS Foundation, the oversight body of the International Accounting Standards Board (IASB), today published a report on the strategy of the IFRS Foundation as it enters its second decade.</description>
<link>http://www.iasplus.com/pastnews/2011apr.htm#0427-1</link>
<pubDate>Wed, 27 Apr 2011 13:46 -0400</pubDate>
<category>IFRS Foundation</category>
<category>IFRS Trustees</category>
<category>Monitoring Board</category>
<guid isPermaLink="false">2011-287</guid>
</item>
<item>
<title>26 April 2011: Shariah-compliant leases on the IASB's agenda for May</title>
<description>Even though the meeting is still marked as 'tentative' the IASB has posted to
its website a very insightful staff paper on Shariah-compliant leases for the IASB/FASB special
meeting on 11 and 12 May 2011.</description>
<link>http://www.iasplus.com/pastnews/2011apr.htm#0426-2</link>
<pubDate>Tue, 26 Apr 2011 12:20 +0200</pubDate>
<category>Islamic finance</category>
<category>Islamic accounting</category>
<category>IASB Projects: Leases</category>
<category>IASB</category>
<category>IASB meetings</category>
<guid isPermaLink="false">2011-286</guid>
</item>
<item>
<title>26 April 2011: Deadline reminder – ED on Offsetting</title>
<description>We remind you that comments on the Exposure Draft 'Offsetting Financial Assets and Financial Liabilities'
are due on 28 April 2011.</description>
<link>http://www.iasplus.com/pastnews/2011apr.htm#0426-1</link>
<pubDate>Tue, 26 Apr 2011 08:30 +0200</pubDate>
<category>Exposure drafts</category>
<category>IASB Projects: Offsetting</category>
<guid isPermaLink="false">2011-285</guid>
</item>
<item>
<title>25 April 2011: EFRAG and UK ASB to host event on considering the effects of accounting standards</title>
<description>The European Financial Reporting Advisory Group (EFRAG) and the UK Accounting Standards Board (ASB), along with the European Commission (EC), will be hosting an event on 16 May in Brussels to (1) outline the proposals in Discussion Paper Considering the Effects of Accounting Standards, (2) provide an opportunity for EFRAG, the UK ASB, the EC and the IASB to present their views on how to consider effects to the standard-setting process, and (3) hear constituents views on the process and what other factors should be considered while in development of these proposals.</description>
<link>http://www.iasplus.com/pastnews/2011apr.htm#0425-2</link>
<pubDate>Mon, 25 Apr 2011 11:01 -0400</pubDate>
<category>EFRAG</category>
<category>UK ASB</category>
<category>IASB</category>
<category>Countries: Europe</category>
<category>Countries: United Kingdom</category>
<guid isPermaLink="false">2011-284</guid>
</item>
<item>
<title>25 April 2011: New Accounting Act brings changes for Czech separate financial statements</title>
<description>On 1 January 2011, the amended Accounting Act came into force in the Czech Republic.
It brings a significant change in the use of IFRS as adopted by the EU for unlisted entities operating in
the Czech Republic in terms of separate financial statements.</description>
<link>http://www.iasplus.com/pastnews/2011apr.htm#0425-1</link>
<pubDate>Mon, 25 Apr 2011 08:05 +0200</pubDate>
<category>Countries: Czech Republic</category>
<category>Countries: Europe</category>
<category>Differential reporting</category>
<guid isPermaLink="false">2011-283</guid>
</item>
<item>
<title>23 April 2011: EFRAG welcomes extension of the convergence deadline</title>
<description>The European Financial Reporting Advisory Group (EFRAG) has posted to its website a
press release welcoming the extension of the convergence deadline the IASB and FASB announced earlier this month.</description>
<link>http://www.iasplus.com/pastnews/2011apr.htm#0423-1</link>
<pubDate>Sat, 23 Apr 2011 15:05 +0200</pubDate>
<category>Convergence</category>
<category>IASB</category>
<category>FASB</category>
<category>EFRAG</category>
<category>Countries: Europe</category>
<category>Countries: United States</category>
<guid isPermaLink="false">2011-282</guid>
</item>
<item>
<title>21 April 2011: IASB and FASB issue progress report on convergence programme</title>
<description>The International Accounting Standards Board (IASB) and Financial Accounting Standards Board (FASB) have published a progress report on improvements to International Financial Reporting Standards and US generally accepted accounting practices and their convergence.</description>
<link>http://www.iasplus.com/pastnews/2011apr.htm#0421-6</link>
<pubDate>Thu, 21 Apr 2011 12:05 -0400</pubDate>
<category>Convergence</category>
<category>IASB</category>
<category>FASB</category>
<category>IASB Projects: Consolidation</category>
<category>IASB Projects: Joint arrangements</category>
<category>IASB Projects: Financial instruments</category>
<category>IASB Projects: Leases</category>
<category>IASB Projects: Revenue</category>
<category>IASB Projects: Insurance</category>
<guid isPermaLink="false">2011-281</guid>
</item>
<item>
<title>21 April 2011: IASB publishes near final drafts on consolidation, joint ventures and disclosures</title>
<description>The IASB published a 'near final draft' of the forthcoming package of five new and revised standards addressing the accounting for consolidation, involvements in joint arrangements and disclosure of involvements with other entities. The final standards are expected to be published in the next few weeks.</description>
<link>http://www.iasplus.com/pastnews/2011apr.htm#0421-5</link>
<pubDate>Thu, 21 Apr 2011 09:55 -0400</pubDate>
<category>IASB Projects: Consolidation</category>
<category>IASB Projects: Joint arrangements</category>
<category>IASB</category>
<category>Standards: IFRS 10</category>
<category>Standards: IFRS 11</category>
<category>Standards: IFRS 12</category>
<category>Standards: IAS 27</category>
<category>Standards: IAS 28</category>
<guid isPermaLink="false">2011-280</guid>
</item>
<item>
<title>21 April 2011: Special Due Process Oversight Committee section on the IASB's website</title>
<description>The IFRS Foundation Trustees' Due Process Oversight Committee (DPOC) has a new section dedicated
to its work on the IASB's website.</description>
<link>http://www.iasplus.com/pastnews/2011apr.htm#0421-4</link>
<pubDate>Thu, 21 Apr 2011 14:00 +0200</pubDate>
<category>IFRS Trustees</category>
<category>IASB</category>
<guid isPermaLink="false">2011-279</guid>
</item>
<item>
<title>21 April 2011: Latest batch of editorial corrections to IFRSs released by the IASB</title>
<description>The IASB has posted to its website a new batch of Editorial Corrections to IFRSs.
This batch makes editorial corrections and changes to IFRS 9, Bound Volume (Blue Book) 2011 and Bound Volume
(Red Book) 2011.</description>
<link>http://www.iasplus.com/pastnews/2011apr.htm#0421-3</link>
<pubDate>Thu, 21 Apr 2011 11:00 +0200</pubDate>
<category>Editorial corrections</category>
<category>Standards</category>
<category>IASB</category>
<category>Standards: IFRS 9</category>
<guid isPermaLink="false">2011-278</guid>
</item>
<item>
<title>21 April 2011: Agenda for May 2011 IFRS Interpretations Committee meeting</title>
<description>The IFRS Interpretations Committee will meet at the IASB's offices in London on Thursday and Friday 5 and 6 May 2011. The meeting is open to the public and will be webcast. The tentative agenda has been released.</description>
<link>http://www.iasplus.com/pastnews/2011apr.htm#0421-2</link>
<pubDate>Thu, 21 Apr 2011 17:00 +0930</pubDate>
<category>IFRS Interpretations Committee</category>
<category>IFRIC meetings</category>
<guid isPermaLink="false">2011-277</guid>
</item>
<item>
<title>21 April 2011: Push for sustainability reporting</title>
<description>The push towards the more widespread adoption of sustainability reporting continues, with two recent developments from the Global Reporting Initiative (GRI) and 'Carbon Action' (a new investor led initiative from the Carbon Disclosure Project (CDP)).</description>
<link>http://www.iasplus.com/pastnews/2011apr.htm#0421-1</link>
<pubDate>Thu, 21 Apr 2011 17:00 +0930</pubDate>
<category>Sustainability reporting</category>
<category>GRI</category>
<guid isPermaLink="false">2011-276</guid>
</item>
<item>
<title>20 April 2011: SEC announces roundtable on IFRS</title>
<description>The U.S. Securities and Exchange Commission (SEC) will hold a roundtable on 7 July in Washington to discuss benefits and challenges in incorporating International Financial Reporting Standards (IFRS) into the financial reporting system for U.S. issuers. </description>
<link>http://www.iasplus.com/pastnews/2011apr.htm#0420-5</link>
<pubDate>Wed, 20 Apr 2011 14:40 -0400</pubDate>
<category>SEC</category>
<category>Countries: United States</category>
<category>Convergence</category>
<guid isPermaLink="false">2011-275</guid>
</item>
<item>
<title>20 April 2011: Deloitte issues comment letter on offsetting exposure draft</title>
<description>Deloitte's IFRS Global Office has submitted a letter of comment on exposure draft ED/2011/01 Offsetting Financial Assets and Financial Liabilities. The comment letter expresses Deloitte's views on the IASB and FASB's efforts to converge presentation requirements for offsetting financial assets and financial liabilities.</description>
<link>http://www.iasplus.com/pastnews/2011apr.htm#0420-4</link>
<pubDate>Wed, 20 Apr 2011 10:38 -0400</pubDate>
<category>Comment letters</category>
<category>IASB Projects: Offsetting</category>
<category>Exposure drafts</category>
<guid isPermaLink="false">2011-274</guid>
</item>
<item>
<title>20 April 2011: The Bruce Column - Cluttering Up the Materiality Arguments</title>
<description>The UK Accounting Standards Board has just released its latest effort
aimed at encouraging the removal of clutter from financial reporting disclosures, but will it change
the behaviours of those involved in producing the increasingly dense documentation?</description>
<link>http://www.iasplus.com/bruce/column110420.htm</link>
<pubDate>Wed, 20 Apr 2011 11:55 +0200</pubDate>
<category>Robert Bruce</category>
<category>Countries: United Kingdom</category>
<category>Countries: Europe</category>
<category>Disclosures</category>
<guid isPermaLink="false">B2011-006</guid>
</item>
<item>
<title>20 April 2011: Roundtables on offsetting proposals – Registration for London webcast now open</title>
<description>As reported earlier, the IASB and FASB are holding several public roundtable
meetings in May 2011 to discuss the financial asset and financial liability offsetting project.
Registration for the webcast of the London roundtable on 3 May 2011 is now possible.</description>
<link>http://www.iasplus.com/pastnews/2011apr.htm#0420-3</link>
<pubDate>Wed, 20 Apr 2011 11:00 +0200</pubDate>
<category>IASB Projects: Offsetting</category>
<category>IASB</category>
<category>FASB</category>
<category>IASB Projects: Financial instruments</category>
<category>Countries: United Kingdom</category>
<guid isPermaLink="false">2011-273</guid>
</item>
<item>
<title>20 April 2011: Updated Global Filing Manual for XBRL</title>
<description>The Interoperable Taxonomy Architecture (ITA) Project has published an updated version of 'The Global Filing Manual'.
The updates include new rules that relate specifically to iXBRL (Inline XBRL).</description>
<link>http://www.iasplus.com/pastnews/2011apr.htm#0420-2</link>
<pubDate>Wed, 20 Apr 2011 10:00 +0200</pubDate>
<category>XBRL</category>
<guid isPermaLink="false">2011-272</guid>
</item>
<item>
<title>20 April 2011: IFRS implemented with all Romanian banks as of next year</title>
<description>Romanian banks (listed and unlisted) are already required to prepare IFRS financial statements
in parallel with Romanian GAAP. From 2012 onward, IFRSs will substitute local GAAP for banks completely and
will become the sole base for accounting.</description>
<link>http://www.iasplus.com/pastnews/2011apr.htm#0420-1</link>
<pubDate>Wed, 20 Apr 2011 09:00 +0200</pubDate>
<category>Countries: Romania</category>
<category>Convergence</category>
<guid isPermaLink="false">2011-271</guid>
</item>
<item>
<title>19 April 2011: Deloitte publications update</title>
<description>New publications available from Deloitte include five updated IFRS Project insights on hedge accounting, impairment, insurance contracts, leases, and revenue recognition, an IFRS Industry Insights on the revenue recognition project as it relates to the telecommunications industry. Also, there is a recorded summary webcast of the March 2011 IASB meeting in Japanese.</description>
<link>http://www.iasplus.com/pastnews/2011apr.htm#0419-1</link>
<pubDate>Tue, 19 Apr 2011 17:00 -0400</pubDate>
<category>IASB Projects: Impairment</category>
<category>IASB Projects: Hedge accounting</category>
<category>IASB Projects: Insurance</category>
<category>IASB Projects: Leases</category>
<category>IASB Projects: Revenue</category>
<category>Languages: Japanese</category>
<guid isPermaLink="false">2011-270</guid>
</item>
<item>
<title>18 April 2011: Agenda for April IASB-FASB special meeting on 27 April 2011</title>
<description>The IASB and FASB are holding a special joint meeting in London on 27 April 2011. The agenda is now available.</description>
<link>http://www.iasplus.com/pastnews/2011apr.htm#0418-4</link>
<pubDate>Mon, 18 Apr 2011 11:00 -0400</pubDate>
<category>IASB meetings</category>
<category>IASB Projects: Hedge accounting</category>
<category>IASB Projects: Insurance</category>
<category>IASB</category>
<category>FASB</category>
<guid isPermaLink="false">2011-269</guid>
</item>
<item>
<title>18 April 2011: Journal of Accountancy interview with FASB Chairman Leslie Seidman</title>
<description>The 'Journal of Accountancy' (JoA) has published a five-part series of articles discussing an interview with FASB Chairman Leslie Seidman.</description>
<link>http://www.iasplus.com/pastnews/2011apr.htm#0418-3</link>
<pubDate>Mon, 18 Apr 2011 17:30 +0930</pubDate>
<category>Countries: United States</category>
<category>FASB</category>
<guid isPermaLink="false">2011-268</guid>
</item>
<item>
<title>18 April 2011: Canadian securities regulators provide guidance on IFRS transition disclosures</title>
<description>The Canadian Securities Administrators (CSA) have published CSA Staff Notice 52-328, 'Disclosures About Accounting Policies in the Year of Changeover to International Financial Reporting Standards'.</description>
<link>http://www.iasplus.com/pastnews/2011apr.htm#0418-2</link>
<pubDate>Mon, 18 Apr 2011 17:30 +0930</pubDate>
<category>Countries: Canada</category>
<category>Convergence</category>
<guid isPermaLink="false">2011-267</guid>
</item>
<item>
<title>18 April 2011: IAESB issues draft revised standard on professional values, ethics and attitudes</title>
<description>The International Accounting Education Standards Board (IAESB) released for public exposure a proposed revision of International Education Standard (IES) 4, 'Professional Values, Ethics, and Attitudes'</description>
<link>http://www.iasplus.com/pastnews/2011apr.htm#0418-1</link>
<pubDate>Mon, 18 Apr 2011 17:30 +0930</pubDate>
<category>IAESB</category>
<category>Accounting education</category>
<guid isPermaLink="false">2011-266</guid>
</item>
<item>
<title>16 April 2011: G20 finance ministers will watch convergence efforts</title>
<description>The G20 Finance Ministers and Central Bank Governors met in Washington DC on 14-15 April 2011.
They agreed, among other things, to closely watch the progress of the IASB and FASB's convergence efforts.</description>
<link>http://www.iasplus.com/pastnews/2011apr.htm#0416-2</link>
<pubDate>Sat, 16 Apr 2011 13:10 +0200</pubDate>
<category>G20</category>
<category>Convergence</category>
<category>Countries: Argentina</category>
<category>Countries: Australia</category>
<category>Countries: Brazil</category>
<category>Countries: Canada</category>
<category>Countries: China</category>
<category>Countries: France</category>
<category>Countries: Germany</category>
<category>Countries: India</category>
<category>Countries: Indonesia</category>
<category>Countries: Italy</category>
<category>Countries: Japan</category>
<category>Countries: Mexico</category>
<category>Countries: Russia</category>
<category>Countries: Saudi Arabia</category>
<category>Countries: South Africa</category>
<category>Countries: South Korea</category>
<category>Countries: Turkey</category>
<category>Countries: United Kingdom</category>
<category>Countries: United States</category>
<category>IASB</category>
<category>FASB</category>
<guid isPermaLink="false">2011-265</guid>
</item>
<item>
<title>16 April 2011: Effective Dates user survey</title>
<description>The IASB staff have prepared a short survey requesting feedback from investors
regarding questions on the potential effective dates and transition methods of the
following projects: Accounting for Financial Instruments, Leases, Revenue Recognition, and Accounting for Insurance Contracts.</description>
<link>http://www.iasplus.com/pastnews/2011apr.htm#0416-1</link>
<pubDate>Sat, 16 Apr 2011 12:30 +0200</pubDate>
<category>IASB</category>
<category>IASB Projects: Insurance</category>
<category>FASB</category>
<category>IASB Projects: Revenue</category>
<category>IASB Projects: Leases</category>
<category>IASB Projects: Financial instruments</category>
<category>IASB Projects: Effective dates</category>
<guid isPermaLink="false">2011-264</guid>
</item>
<item>
<title>15 April 2011: Final Notes from the April IASB meeting</title>
<description>The IASB is holding its April meeting in London on 12-15 April 2011, much of it a joint meeting with the FASB. We've posted the remaining Deloitte observer notes of the meeting, where the following topics were discussed: financial instruments - hedge accounting and IFRS Interpretations Committee - update from last meeting.</description>
<link>http://www.iasplus.com/pastnews/2011apr.htm#0415-5</link>
<pubDate>Fri, 15 Apr 2011 15:32 -0400</pubDate>
<category>IASB</category>
<category>IASB meetings</category>
<category>IFRIC</category>
<category>IASB Projects: Financial instruments</category>
<category>IASB Projects: Hedge accounting</category>
<guid isPermaLink="false">2011-263</guid>
</item>
<item>
<title>15 April 2011: Responses to the EU consultation on disclosure of non-financial information by companies</title>
<description>In November 2010, the European Commission started a public consultation in order to gather
stakeholders' views on ways to improve the disclosure by enterprises of non-financial information (e.g. social and environmental).
The Commission has now posted to its website the responses received and a summary report of the consultation.</description>
<link>http://www.iasplus.com/pastnews/2011apr.htm#0415-4</link>
<pubDate>Fri, 15 Apr 2011 12:00 +0200</pubDate>
<category>Countries: Europe</category>
<category>Sustainability reporting</category>
<guid isPermaLink="false">2011-262</guid>
</item>
<item>
<title>15 April 2011: Upcoming Dbriefs webcast: IFRS Public Policy Update</title>
<description>A Dbriefs webcast discussing the significant public policy implications of the move to a single set of global accounting standards is scheduled to be held on Wednesday, 11 May 2011.</description>
<link>http://www.iasplus.com/pastnews/2011apr.htm#0415-3</link>
<pubDate>Fri, 15 Apr 2011 16:00 +0930</pubDate>
<category>Webcasts</category>
<category>Convergence</category>
<guid isPermaLink="false">2011-261</guid>
</item>
<item>
<title>15 April 2011: Q&A report from recent Deloitte global financial reporting Dbriefs webcast</title>
<description>On 30 March 2011, a Deloitte Dbriefs webcast on global financial reporting was held, entitled 'IFRS: Important Developments'. A 'Q&A Report' has been published containing a summary of audience questions submitted during the live webcast, together with suggested answers. Topics covered include the IASB's forthcoming pronouncements on joint ventures, consolidation, and financial instruments, and consideration of the likely release of finalised pronouncements from the IASB.</description>
<link>http://www.iasplus.com/pastnews/2011apr.htm#0415-2</link>
<pubDate>Fri, 15 Apr 2011 16:00 +0930</pubDate>
<category>Webcasts</category>
<category>Standards: IFRS 11</category>
<category>Standards: IFRS 10</category>
<category>Standards: IFRS 13</category>
<category>IASB Projects: Consolidation</category>
<category>IASB Projects: Joint arrangements</category>
<category>IASB Projects: Financial instruments</category>
<guid isPermaLink="false">2011-260</guid>
</item>
<item>
<title>15 April 2011: IAESB research projects to set the agenda for future education standards</title>
<description>The International Accounting Education Standards Board (IAESB) has announced the completion of four research projects, which will inform its standard-setting agenda in the area of professional accountancy education.</description>
<link>http://www.iasplus.com/pastnews/2011apr.htm#0415-1</link>
<pubDate>Fri, 15 Apr 2011 16:00 +0930</pubDate>
<category>IAESB</category>
<category>Accounting education</category>
<guid isPermaLink="false">2011-259</guid>
</item>
<item>
<title>14 April 2011: Further Notes from the April IASB meeting</title>
<description>The IASB is holding its April meeting in London on 12-15 April 2011, much of it a joint meeting with the FASB. We've posted Deloitte observer notes from day 3 of the meeting, where the following topics were discussed: revenue recognition and financial instruments - impairments</description>
<link>http://www.iasplus.com/pastnews/2011apr.htm#0414-3</link>
<pubDate>Thu, 14 Apr 2011 16:50 -0400</pubDate>
<category>IASB</category>
<category>IASB meetings</category>
<category>IASB Projects: Revenue</category>
<category>IASB Projects: Financial instruments</category>
<category>IASB Projects: Impairment</category>
<guid isPermaLink="false">2011-258</guid>
</item>
<item>
<title>14 April 2011: SME Implementation Group publishes three draft guidance for public comment</title>
<description>The SME Implementation Group has published for public comment three questions and answer documents (QA) on draft guidance related to the implementation of the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs). The three Q and As cover captive insurance subsidiaries, interpretation of 'traded in a public market', and investment funds with only a few participants</description>
<link>http://www.iasplus.com/pastnews/2011apr.htm#0414-2</link>
<pubDate>Thu, 14 Apr 2011 15:42 -0400</pubDate>
<category>IFRS for SMEs</category>
<category>SME Implementation Group</category>
<guid isPermaLink="false">2011-257</guid>
</item>
<item>
<title>14 April 2011: Chairmen of the IASB and FASB provide an update on the convergence timeline</title>
<description>In a recent podcast, Sir David Tweedie, Chairman of the IASB, and Leslie Seidman, Chairman of the FASB, discuss the achievements of the convergence project and the revised timeline for completing the remaining projects. The IASB and FASB will be extending the timeline for completing their convergence projects on revenue recognition, leases, financial instruments and insurance contracts.</description>
<link>http://www.iasplus.com/pastnews/2011apr.htm#0414-1</link>
<pubDate>Thu, 14 Apr 2011 15:42 -0400</pubDate>
<category>Convergence</category>
<category>IASB</category>
<category>FASB</category>
<category>Countries: United States</category>
<category>IASB Projects: Revenue</category>
<category>IASB Projects: Leases</category>
<category>IASB Projects: Financial instruments</category>
<category>IASB Projects: Insurance</category>
<guid isPermaLink="false">2011-256</guid>
</item>
<item>
<title>13 April 2011: Notes from the April IASB meeting</title>
<description>The IASB is holding its April meeting in London on 12-15 April 2011, much of it a joint meeting with the FASB. We've posted Deloitte observer notes from days 1 and 2 of the meeting, where the following topics were discussed: leases, revenue recognition, insurance contacts and financial instrument impairment.</description>
<link>http://www.iasplus.com/pastnews/2011apr.htm#0413-2</link>
<pubDate>Thu, 14 Apr 2011 08:55 +0930</pubDate>
<category>IASB</category>
<category>IASB meetings</category>
<category>IASB Projects: Leases</category>
<category>IASB Projects: Revenue</category>
<category>IASB Projects: Insurance</category>
<category>IASB Projects: Financial instruments</category>
<category>IASB Projects: Impairment</category>
<guid isPermaLink="false">2011-255</guid>
</item>
<item>
<title>13 April 2011: IFRS Foundation publishes XBRL examples, SEC issues 'no action' letter for US IFRS filers</title>
<description>The IFRS Foundation has published a set of 12 illustrative examples in XBRL for the IFRS Taxonomy 2011. In addition, the SEC has issued a no action' letter for US IFRS filers.</description>
<link>http://www.iasplus.com/pastnews/2011apr.htm#0413-1</link>
<pubDate>Wed, 13 Apr 2011 16:35 +0930</pubDate>
<category>XBRL</category>
<category>Countries: United States</category>
<category>IFRS Foundation</category>
<guid isPermaLink="false">2011-254</guid>
</item>
<item>
<title>12 April 2011: Meeting summary for April EFRAG TEG meeting</title>
<description>The European Financial Reporting Advisory Group (EFRAG) has released details of their meeting held on 6 to 8 April 2011. The meeting focused on IASB supplementary document to Exposure Draft Financial Instruments: Impairment, IASB Exposure Draft Revenue from Contracts with Customers, IASB Exposure Draft Leases, EFRAG Proactive project The Role of the Business Model in Financial Reporting, and EFRAG Proactive project Business Combinations under Common Control.</description>
<link>http://www.iasplus.com/pastnews/2011apr.htm#0412-4</link>
<pubDate>Tue, 12 Apr 2011 14:20 -0400</pubDate>
<category>EFRAG</category>
<category>Countries: Europe</category>
<category>IASB Projects: Impairment</category>
<category>IASB Projects: Revenue</category>
<category>IASB Projects: Leases</category>
<category>IASB Projects: Common control</category>
<guid isPermaLink="false">2011-253</guid>
</item>
<item>
<title>12 April 2011: Update on the funding of the IFRS Foundation</title>
<description>The IFRS Foundation has posted to its website a presentation 'The IFRS Foundation's Financial Position:
2010 Results and 2011 Budget'. 2010 resulted in an operating deficit of £1.3 million; the budget is balanced for 2011.</description>
<link>http://www.iasplus.com/pastnews/2011apr.htm#0412-5</link>
<pubDate>Tue, 12 Apr 2011 12:20 +0200</pubDate>
<category>IFRS Foundation</category>
<guid isPermaLink="false">2011-252</guid>
</item>
<item>
<title>12 April 2011: Additional IASB meetings in April and May (tentative)</title>
<description>The IASB has announced several additional special IASB meetings in April and May. All of them are as yet marked as tentative:
27 and 28 April 2011, 4 May 2011, 11 and 12 May 2011 and 31 May 2011.</description>
<link>http://www.iasplus.com/pastnews/2011apr.htm#0412-3</link>
<pubDate>Tue, 12 Apr 2011 11:20 +0200</pubDate>
<category>IASB meetings</category>
<category>IASB</category>
<guid isPermaLink="false">2011-251</guid>
</item>
<item>
<title>12 April 2011: IIRC to hold meeting in New York in May to discuss integrated reporting</title>
<description>The International Integrated Reporting Committee (IIRC) will be meeting in New York City on Friday 13th May 2011 and is also undertaking a pilot programme is to give organisations the opportunity to test and provide feedback on the development of the Integrated Reporting framework</description>
<link>http://www.iasplus.com/pastnews/2011apr.htm#0412-2</link>
<pubDate>Tue, 12 Apr 2011 16:20 +0930</pubDate>
<category>Sustainability reporting</category>
<category>IIRC</category>
<category>Integrated reporting</category>
<category>Countries: United States</category>
<guid isPermaLink="false">2011-250</guid>
</item>
<item>
<title>12 April 2011: EC Single Market Newsletter</title>
<description>The European Commission has posted on its website the newest electronic English language version of its newsletter
'Single Market News', which includes an article 'Financial Reporting and Auditing - Time for change?'</description>
<link>http://www.iasplus.com/pastnews/2011apr.htm#0412-1</link>
<pubDate>Tue, 12 Apr 2011 16:20 +0930</pubDate>
<category>Countries: Europe</category>
<category>Auditing</category>
<guid isPermaLink="false">2011-249</guid>
</item>
<item>
<title>11 April 2011: Canadian securities regulators adopt updated mining disclosure rule</title>
<description>The Canadian Securities Administrators (CSA) have published a new version of National Instrument 43-101 'Standards of Disclosure for Mineral Projects', its related form and policy.</description>
<link>http://www.iasplus.com/pastnews/2011apr.htm#0411-1</link>
<pubDate>Mon, 11 Apr 2011 17:05 +0930</pubDate>
<category>Countries: Canada</category>
<category>Industries: Mining</category>
<guid isPermaLink="false">2011-248</guid>
</item>
<item>
<title>9 April 2011: Deloitte publications update</title>
<description>New publications available from Deloitte include a new edition of IFRS on Point summarising the IFRS accounting developments
in March, four US publications as well as one publication each from Colombia, Spain and the UK.</description>
<link>http://www.iasplus.com/pastnews/2011apr.htm#0409-1</link>
<pubDate>Sat, 09 Apr 2011 11:45 +0200</pubDate>
<category>Countries: Colombia</category>
<category>Countries: Spain</category>
<category>Countries: United Kingdom</category>
<category>Countries: United States</category>
<category>Publications</category>
<guid isPermaLink="false">2011-247</guid>
</item>
<item>
<title>8 April 2011: Meeting of the FASB/IASB Joint Working Group on Lease Accounting</title>
<description>The next meeting of the Leases Working Group will be held in London on Monday 11 April 2011. At this meeting, the IASB and FASB representatives will meet with members of the joint working group on lease accounting to discuss issues on the 2010 exposure draft on leases.</description>
<link>http://www.iasplus.com/pastnews/2011apr.htm#0408-4</link>
<pubDate>Fri, 8 Apr 2011 16:05 -0400</pubDate>
<category>IASB Projects: Leases</category>
<category>IASB</category>
<category>FASB</category>
<guid isPermaLink="false">2011-246</guid>
</item>
<item>
<title>8 April 2011: The Bruce Column - IFRS and the House of Lords</title>
<description>The UK House of Lords inquiry into the audit market was never intended to stray
into the field of IFRS. But it did and their Lordships final report exhibits some confused thinking on the subject.</description>
<link>http://www.iasplus.com/bruce/column110408.htm</link>
<pubDate>Fri, 8 Apr 2011 14:55 +0200</pubDate>
<category>Robert Bruce</category>
<category>Countries: United Kingdom</category>
<category>Auditing</category>
<category>Differential reporting</category>
<category>UK GAAP</category>
<guid isPermaLink="false">B2011-005</guid>
</item>
<item>
<title>8 April 2011: IFRS Foundation will publish additional tags for the IFRS Taxonomy</title>
<description>The IFRS Foundation has announced that it will publish supplementary tags for the IFRS Taxonomy
that reflect disclosures that are commonly reported by entities in their IFRS financial statements.</description>
<link>http://www.iasplus.com/pastnews/2011apr.htm#0408-3</link>
<pubDate>Fri, 8 Apr 2011 14:35 +0200</pubDate>
<category>IFRS Foundation</category>
<category>XBRL</category>
<guid isPermaLink="false">2011-245</guid>
</item>
<item>
<title>8 April 2011: ASB publishes case studies</title>
<description>The staff of the UK Accounting Standards Board (ASB) has prepared case
studies that are designed to help constituents assess the effect of the proposals for
the future of financial reporting in the UK and Republic of Ireland published in October 2010.</description>
<link>http://www.iasplus.com/pastnews/2011apr.htm#0408-2</link>
<pubDate>Fri, 8 Apr 2011 12:45 +0200</pubDate>
<category>Countries: United Kingdom</category>
<category>UK GAAP</category>
<category>Convergence</category>
<category>UK ASB</category>
<guid isPermaLink="false">2011-244</guid>
</item>
<item>
<title>8 April 2011: FEE paper on combined financial statements</title>
<description>The European Federation of Accountants (FEE) has published a paper 'Combined Financial Statements: A Discussion Paper'.
The paper is intended to enhance the public debate on the preparation of combined financial statements under IFRS.</description>
<link>http://www.iasplus.com/pastnews/2011apr.htm#0408-1</link>
<pubDate>Fri, 8 Apr 2011 11:45 +0200</pubDate>
<category>Countries: Europe</category>
<category>IASB Projects: Conceptual Framework</category>
<category>IASB Projects: Consolidation</category>
<category>FEE</category>
<guid isPermaLink="false">2011-243</guid>
</item>
<item>
<title>7 April 2011: Stay Tuned Online - IFRS and UK GAAP update</title>
<description>The Deloitte London IFRS Centre of Excellence is running a series of hour-long Internet-based financial reporting updates,
aimed at helping finance teams keep up to speed with IFRSs and other financial reporting issues...</description>
<link>http://www.iasplus.com/pastnews/2011apr.htm#0407-4</link>
<pubDate>Thu, 7 Apr 2011 15:45 -0400</pubDate>
<category>Countries: United Kingdom</category>
<category>Webcasts</category>
<category>UK GAAP</category>
<guid isPermaLink="false">2011-242</guid>
</item>
<item>
<title>7 April 2011: Antonio Zoido appointed Trustee of the IFRS Foundation</title>
<description>The Trustees of the IFRS Foundation have announced the appointment of Antonio Zoido as a Trustee of the IFRS Foundation.</description>
<link>http://www.iasplus.com/pastnews/2011apr.htm#0407-3</link>
<pubDate>Thu, 7 Apr 2011 14:30 +0200</pubDate>
<category>IFRS Foundation</category>
<category>IFRS Trustees</category>
<guid isPermaLink="false">2011-241</guid>
</item>
<item>
<title>7 April 2011: Unaccompanied IFRS 2011 now available</title>
<description>The Trustees of the IFRS Foundation have announced that the unaccompanied IFRS 2011 are now available on the IASB's website.</description>
<link>http://www.iasplus.com/pastnews/2011apr.htm#0407-2</link>
<pubDate>Thu, 7 Apr 2011 12:00 +0200</pubDate>
<category>IASB</category>
<category>Standards</category>
<guid isPermaLink="false">2011-240</guid>
</item>
<item>
<title>7 April 2011: Japan 'designates' additional IFRSs</title>
<description>On 6 April 2011, the Financial Services Agency (FSA) of Japan announced additional IFRSs designated for use by companies voluntarily applying IFRSs in Japan.</description>
<link>http://www.iasplus.com/pastnews/2011apr.htm#0407-1</link>
<pubDate>Thu, 7 Apr 2011 17:15 +0930</pubDate>
<category>Countries: Japan</category>
<category>Convergence</category>
<guid isPermaLink="false">2011-239</guid>
</item>
<item>
<title>6 April 2011: Notes from the additional April IASB meeting</title>
<description>The IASB held an additional meeting in London on 6 April 2011. We've posted Deloitte observer notes from the meeting where the IASB held an educational session on leases.</description>
<link>http://www.iasplus.com/pastnews/2011apr.htm#0406-5</link>
<pubDate>Thu, 7 Apr 2011 08:57 +0930</pubDate>
<category>IASB</category>
<category>IASB meetings</category>
<category>IASB Projects: Leases</category>
<guid isPermaLink="false">2011-238</guid>
</item>
<item>
<title>6 April 2011: Swiss and US regulators reach a statement of protocol agreement</title>
<description>The Swiss Federal Audit Oversight Authority and Financial Market Supervisory Authority and the Public Company Accounting Oversight Board of the United States (PCAOB) have entered into a Statement of Protocol, establishing a cooperative framework for supervisory oversight of auditors that practice in each country.</description>
<link>http://www.iasplus.com/pastnews/2011apr.htm#0406-4</link>
<pubDate>Wed, 6 Apr 2011 11:46 -0400</pubDate>
<category>PCAOB</category>
<category>Countries: Switzerland</category>
<category>Countries: United States</category>
<category>Auditing</category>
<guid isPermaLink="false">2011-237</guid>
</item>
<item>
<title>6 April 2011: Agenda for the April IASB meeting</title>
<description>The IASB's regular monthly meeting is scheduled for 12-15 April 2011 in London,
much of it a joint meeting with the FASB. The agenda for the meeting is now available.</description>
<link>http://www.iasplus.com/pastnews/2011apr.htm#0406-3</link>
<pubDate>Wed, 6 Apr 2011 15:00 +0200</pubDate>
<category>IASB</category>
<category>IASB meetings</category>
<category>FASB</category>
<guid isPermaLink="false">2011-236</guid>
</item>
<item>
<title>6 April 2011: UK ASB publishes a report on reducing clutter in financial reports</title>
<description>The Accounting Standards Board (ASB) of the United Kingdom Financial Reporting Council (FRC) has published a report 'Cutting Clutter: Combating clutter in annual reports'. The report follows on the from the issue of 'Louder than Words: Principles and Actions for Making Corporate Reports Less Complex and More Relevant', which was published in June 2009.</description>
<link>http://www.iasplus.com/pastnews/2011apr.htm#0406-2</link>
<pubDate>Wed, 6 Apr 2011 15:00 +0930</pubDate>
<category>Countries: United Kingdom</category>
<category>Disclosures</category>
<guid isPermaLink="false">2011-235</guid>
</item>
<item>
<title>6 April 2011: Canadian regulator issues guides on IFRS</title>
<description>The Ontario Securities Commission (OSC) has issued two high-level guides for analysts and investors on the impacts of IFRS.</description>
<link>http://www.iasplus.com/pastnews/2011apr.htm#0406-1</link>
<pubDate>Wed, 6 Apr 2011 15:00 +0930</pubDate>
<category>Countries: Canada</category>
<category>Convergence</category>
<guid isPermaLink="false">2011-234</guid>
</item>
<item>
<title>5 April 2011: IASB issues near-final draft on fair value measurement</title>
<description>The IASB has issued Near-Final Draft: International Financial Reporting Standard X Fair Value Measurement. This IFRS defines fair value, sets out a single IFRS framework for measuring fair value, and requires disclosures about fair value measurements.</description>
<link>http://www.iasplus.com/pastnews/2011apr.htm#0405-2</link>
<pubDate>Tue, 5 Apr 2011 16:51 -0400</pubDate>
<category>IASB Projects: Fair value measurement</category>
<category>IASB</category>
<category>Standards: IFRS 13</category>
<guid isPermaLink="false">2011-233</guid>
</item>
<item>
<title>5 April 2011: Notes from the IFRS Foundation Trustees and Monitoring Board meetings</title>
<description>We've posted Deloitte observer notes from the IFRS Foundation Trustees meeting in London on 31 March 2011 and the Monitoring Board and IFRS Foundation Trustees meeting on 1 April 2011.</description>
<link>http://www.iasplus.com/pastnews/2011apr.htm#0405-1</link>
<pubDate>Tue, 5 Apr 2011 17:00 +0930</pubDate>
<category>IFRS Foundation</category>
<category>Monitoring Board</category>
<category>IASB</category>
<guid isPermaLink="false">2011-232</guid>
</item>
<item>
<title>4 April 2011: Responses to the EU consultation on country-by-country reporting</title>
<description>In October 2010, the European Commission started a public consultation in order to
gather stakeholders' views on country-by-country reporting by multinational companies. The Commission
has now posted to its website the responses received and a summary report of the consultation.</description>
<link>http://www.iasplus.com/pastnews/2011apr.htm#0404-1</link>
<pubDate>Mon, 4 Apr 2011 11:50 +0200</pubDate>
<category>Countries: Europe</category>
<category>Sustainability reporting</category>
<guid isPermaLink="false">2011-231</guid>
</item>
<item>
<title>2 April 2011: Deloitte publications update</title>
<description>New publications available from Deloitte include an updated Project Insights for impairment, three Australian and a
US publication as well as an invitation to listen to a webcast on the leases project from the real estate angle.</description>
<link>http://www.iasplus.com/pastnews/2011apr.htm#0402-1</link>
<pubDate>Sat, 2 Apr 2011 10:10 +0200</pubDate>
<category>Countries: Australia</category>
<category>Countries: United States</category>
<category>IASB Projects: Impairment</category>
<category>Publications</category>
<guid isPermaLink="false">2011-230</guid>
</item>
<item>
<title>1 April 2011: Agenda for April IASB-FASB special meeting on 6 April 2011</title>
<description>The IASB and FASB are holding a special joint meeting in London on 6 April 2011. The agenda is now available.</description>
<link>http://www.iasplus.com/pastnews/2011apr.htm#0401-5</link>
<pubDate>Fri, 01 Apr 2011 17:20 -0400</pubDate>
<category>IASB Projects: Leases</category>
<category>IASB</category>
<category>FASB</category>
<category>IASB meetings</category>
<guid isPermaLink="false">2011-229</guid>
</item>
<item>
<title>1 April 2011: Deloitte issues comment letter on the supplement to exposure draft on amortised cost and impairment</title>
<description>Deloitte's IFRS Global Office has submitted a letter of comment on Supplement to Exposure Draft ED/2009/12 'Amortised Cost and Impairment'. The comment letter expresses Deloitte's views on the IASB and FASB's development of a more operational expected loss model.</description>
<link>http://www.iasplus.com/pastnews/2011apr.htm#0401-4</link>
<pubDate>Fri, 01 Apr 2011 17:20 -0400</pubDate>
<category>Comment letters</category>
<category>IASB Projects: Impairment</category>
<category>Exposure drafts</category>
<guid isPermaLink="false">2011-228</guid>
</item>
<item>
<title>1 April 2011: Updated EFRAG 'endorsement status report'</title>
<description>The European Financial Reporting Advisory Group (EFRAG) has updated
its report showing the status of endorsement, under the EU Accounting Regulation,
of each IFRS, including standards, interpretations, and amendments.</description>
<link>http://www.iasplus.com/pastnews/2011apr.htm#0401-3</link>
<pubDate>Fri, 01 Apr 2011 10:00 +0200</pubDate>
<category>Countries: Europe</category>
<category>EFRAG</category>
<category>Standards: IFRS 9</category>
<category>Standards: IFRS 7</category>
<category>Standards: IFRS 1</category>
<category>Standards: IAS 12</category>
<guid isPermaLink="false">2011-227</guid>
</item>
<item>
<title>1 April 2011: IAASB issues annual report</title>
<description>The International Auditing and Assurance Standards Board (IAASB) has released its 2010 annual report.</description>
<link>http://www.iasplus.com/pastnews/2011apr.htm#0401-2</link>
<pubDate>Fri, 01 Apr 2011 16:45 +1030</pubDate>
<category>IAASB</category>
<category>Auditing</category>
<guid isPermaLink="false">2011-226</guid>
</item>
<item>
<title>1 April 2011: AICPA introduces course in IFRS</title>
<description>The American Institute of Certified Public Accountants (AICPA) has introduced a new course of study leading to a 'Certificate of Educational Achievement in International Financial Reporting Standards'.</description>
<link>http://www.iasplus.com/pastnews/2011apr.htm#0401-1</link>
<pubDate>Fri, 01 Apr 2011 16:45 +1030</pubDate>
<category>Countries: United States</category>
<category>AICPA</category>
<guid isPermaLink="false">2011-225</guid>
</item>
<item>
<title>31 March 2011: Monitoring Board and IFRS Foundation Trustees Meeting</title>
<description>The IFRS Foundation Trustees are currently meeting in London. On the public part of the agenda were
reports by the different bodies of the organisation. Tomorrow, on 1 April, the IFRS
Foundation Trustees will meet with the Monitoring Board.</description>
<link>http://www.iasplus.com/pastnews/2011mar.htm#0331-3</link>
<pubDate>Thu, 31 Mar 2011 14:30 +0200</pubDate>
<category>IFRS Foundation</category>
<category>Monitoring Board</category>
<guid isPermaLink="false">2011-224</guid>
</item>
<item>
<title>31 March 2011: European Outreach on the IASB's main projects</title>
<description>The IASB intends to finalise its projects on revenue recognition,
leases, insurance contracts and financial instruments in June 2011.
The European National Standard Setters and EFRAG are organising outreach events
throughout Europe in May 2011, in order to provide useful input to the
IASB for completion of the projects and to ensure that the final standards are suitable for use in Europe.</description>
<link>http://www.iasplus.com/pastnews/2011mar.htm#0331-2</link>
<pubDate>Thu, 31 Mar 2011 11:30 +0200</pubDate>
<category>Countries: Europe</category>
<category>EFRAG</category>
<category>IASB</category>
<category>IASB Projects: Revenue</category>
<category>IASB Projects: Leases</category>
<category>IASB Projects: Insurance</category>
<category>IASB Projects: Financial instruments</category>
<guid isPermaLink="false">2011-224</guid>
</item>
<item>
<title>31 March 2011: New Zealand restructures standard setting regime</title>
<description>Standard setting in New Zealand is currently undergoing transformation to a new regime. The New Zealand Accounting Standards Review Board (ASRB) and Financial Reporting Standards Board (FRSB) are being replaced with effect from 1 July 2011.</description>
<link>http://www.iasplus.com/pastnews/2011mar.htm#0331-1</link>
<pubDate>Thu, 31 Mar 2011 17:00 +1030</pubDate>
<category>Countries: New Zealand</category>
<guid isPermaLink="false">2011-223</guid>
</item>
<item>
<title>30 March 2011: Deadline reminder - Supplement on impairment and report on IFRS Foundation's governance</title>
<description>We remind you that comments on the Supplement to Exposure Draft: Financial Instruments: Impairment and Consultative Report on the Review of the IFRS Foundation's Governance are due on 1 April 2011 and 8 April 2011, respectively.</description>
<link>http://www.iasplus.com/pastnews/2011mar.htm#0330-3</link>
<pubDate>Wed, 30 Mar 2011 16:30 -0400</pubDate>
<category>IFRS Foundation</category>
<category>IASB</category>
<category>IASB Projects: Impairment</category>
<category>Exposure drafts</category>
<guid isPermaLink="false">2011-222</guid>
</item>
<item>
<title>30 March 2011: UK parliamentary body urges caution over IFRS</title>
<description>The UK House of Lords committee examining audit concentration and the role of audit has issued its report.</description>
<link>http://www.iasplus.com/pastnews/2011mar.htm#0330-2</link>
<pubDate>Wed, 30 Mar 2011 16:30 -0400</pubDate>
<category>Countries: United Kingdom</category>
<category>Auditing</category>
<category>Convergence</category>
<category>Differential reporting</category>
<guid isPermaLink="false">2011-221</guid>
</item>
<item>
<title>30 March 2011: IASB responds to SEC warning over XBRL taxonomy</title>
<description>Hans Hoogervorst, incoming Chairman of the IASB, has responded to a warning from Mike Starr, SEC Deputy Chief Accountant, that the SEC would continue to refuse to allow company filings under IFRS to use XBRL.</description>
<link>http://www.iasplus.com/pastnews/2011mar.htm#0330-1</link>
<pubDate>Wed, 30 Mar 2011 16:30 -0400</pubDate>
<category>XBRL</category>
<category>SEC</category>
<category>Hoogervorst</category>
<category>Countries: United States</category>
<guid isPermaLink="false">2011-220</guid>
</item>
<item>
<title>29 March 2011: Notes from the additional March IASB meeting</title>
<description>The IASB held an additional meeting in London on 29 March 2011, some of which was a joint meeting with the FASB. We've posted Deloitte observer notes from the meeting discussing financial statement presentation (discontinued operations), financial instrument impairment and insurance contracts.</description>
<link>http://www.iasplus.com/pastnews/2011mar.htm#0329-3</link>
<pubDate>Wed, 30 Mar 2011 08:30 +1030</pubDate>
<category>IASB</category>
<category>IASB meetings</category>
<category>FASB</category>
<category>Discontinued operations</category>
<category>IASB Projects: Financial instruments</category>
<category>IASB Projects: Impairment</category>
<category>IASB Projects: Insurance</category>
<category>IASB Projects: Discontinued operations</category>
<category>IASB Projects: Financial statement presentation</category>
<guid isPermaLink="false">2011-219</guid>
</item>
<item>
<title>29 March 2011: Deloitte publications update</title>
<description>New publications available from Deloitte include an updated Project Insights for revenue recognition, a French translation of a recent IFRS on Point newsletter, a Japanese webcast summarising a recent IASB meeting and a Japanese translation of a recent IFRIC Review newsletter.</description>
<link>http://www.iasplus.com/pastnews/2011mar.htm#0329-2</link>
<pubDate>Tue, 29 Mar 2011 15:10 -0400</pubDate>
<category>Countries: Canada</category>
<category>Countries: Japan</category>
<category>IASB Projects: Revenue</category>
<category>Languages: French</category>
<category>Languages: Japanese</category>
<category>Translations</category>
<category>Publications</category>
<guid isPermaLink="false">2011-218</guid>
</item>
<item>
<title>29 March 2011: Update on IASB meetings</title>
<description>The IASB has updated the agenda for its meeting on 29 March 2011, adding an IASB only session on financial statement presentation (discontinued operations). The IASB and FASB have also tentatively announced an additional joint meeting to be held on 5-6 April 2011.</description>
<link>http://www.iasplus.com/pastnews/2011mar.htm#0329-1</link>
<pubDate>Tue, 29 Mar 2011 11:55 +1030</pubDate>
<category>IASB</category>
<category>IASB meetings</category>
<category>FASB</category>
<category>IASB Projects: Discontinued operations</category>
<category>IASB Projects: Financial statement presentation</category>
<guid isPermaLink="false">2011-217</guid>
</item>
<item>
<title>28 March 2011: New Deloitte publication on the IASB's projects to improve the accounting for financial instruments</title>
<description>Deloitte's IFRS Global Office has published Putting the Pieces Together: An Update on the IASB's Projects to Improve the Accounting for Financial Instruments and Other Related Projects.</description>
<link>http://www.iasplus.com/pastnews/2011mar.htm#0328-6</link>
<pubDate>Mon, 28 Mar 2011 16:30 -0400</pubDate>
<category>IASB</category>
<category>IASB Projects: Financial instruments</category>
<category>Publications</category>
<category>Standards: IFRS 9</category>
<category>IASB Projects: Fair value measurement</category>
<category>IASB Projects: Consolidation</category>
<category>IASB Projects: Investment entities</category>
<category>IASB Projects: Impairment</category>
<category>IASB Projects: Hedge accounting</category>
<category>IASB Projects: Offsetting</category>
<category>IASB Projects: Liabilities and equity</category>
<guid isPermaLink="false">2011-216</guid>
</item>
<item>
<title>28 March 2011: IASB work plan reveals revised timetable for final standards</title>
<description>The latest IASB work plan timetable, as of 28 March, has been released and shows revised 'current best estimates' for its progress. It shows that the IASB expects to ballot on its four big projects (financial instruments, leases, revenue recognition and insurance contracts) before the end of June this year. Finalised standards in a number of other projects are now due to be issued in April: financial statement presentation (other comprehensive income), consolidation, joint ventures and post-employment benefits</description>
<link>http://www.iasplus.com/pastnews/2011mar.htm#0328-5</link>
<pubDate>Mon, 28 Mar 2011 11:40 -0400</pubDate>
<category>IASB</category>
<category>IASB Projects: Financial instruments</category>
<category>IASB Projects: Leases</category>
<category>IASB Projects: Revenue</category>
<category>IASB Projects: Insurance</category>
<category>IASB Projects: Consolidation</category>
<category>IASB Projects: Comprehensive income</category>
<category>IASB Projects: Joint arrangements</category>
<category>IASB Projects: Post-employment benefits</category>
<category>Work plan</category>
<guid isPermaLink="false">2011-215</guid>
</item>
<item>
<title>28 March 2011: Agenda for March additional joint IASB-FASB meeting on 29 March 2011</title>
<description>The IASB and FASB are holding an additional joint meeting in London on 29 March 2011 to discuss financial instrument impairment and insurance contracts.</description>
<link>http://www.iasplus.com/pastnews/2011mar.htm#0328-4</link>
<pubDate>Mon, 28 Mar 2011 17:10 +1030</pubDate>
<category>IASB</category>
<category>IASB meetings</category>
<category>FASB</category>
<category>IASB Projects: Financial instruments</category>
<category>IASB Projects: Impairment</category>
<category>IASB Projects: Insurance</category>
<guid isPermaLink="false">2011-214</guid>
</item>
<item>
<title>28 March 2011: UNCTAD releases report on corporate governance reform</title>
<description>The United Nations Conference on Trade and Development (UNCTAD) has released 'Corporate Governance in the Wake of the Financial Crisis - Selected international views', a compilation of perspectives on the corporate governance-related causes and remedies of the global financial crisis - including calls for global standard setting and sustainability reporting.</description>
<link>http://www.iasplus.com/pastnews/2011mar.htm#0328-3</link>
<pubDate>Mon, 28 Mar 2011 17:10 +1030</pubDate>
<category>Global financial crisis</category>
<category>Sustainability reporting</category>
<category>Corporate governance</category>
<guid isPermaLink="false">2011-213</guid>
</item>
<item>
<title>28 March 2011: IFAC CEO discusses public sector accounting</title>
<description>The International Federation of Accountants (IFAC) has released a transcript of a speech by Ian Ball (IFAC Chief Executive Officer) entitled 'Trust and Accountability in Public Financial Management'.</description>
<link>http://www.iasplus.com/pastnews/2011mar.htm#0328-2</link>
<pubDate>Mon, 28 Mar 2011 17:10 +1030</pubDate>
<category>IFAC</category>
<category>IPSASB</category>
<guid isPermaLink="false">2011-212</guid>
</item>
<item>
<title>28 March 2011: Update on accounting standards for Canadian not-for-profit entities</title>
<description>The framework followed by Canadian not-for-profit organisations (NPOs) is undergoing change.</description>
<link>http://www.iasplus.com/pastnews/2011mar.htm#0328-1</link>
<pubDate>Mon, 28 Mar 2011 17:10 +1030</pubDate>
<category>Countries: Canada</category>
<category>Convergence</category>
<category>Differential reporting</category>
<guid isPermaLink="false">2011-211</guid>
</item>
<item>
<title>25 March 2011: IFRS XBRL taxonomy for 2011 is available</title>
<description>The IFRS Foundation has published the IFRS Taxonomy 2011. The IFRS Taxonomy is a translation of IFRSs (International Financial Reporting Standards) into XBRL (eXtensible Business Reporting Language).</description>
<link>http://www.iasplus.com/pastnews/2011mar.htm#0325-6</link>
<pubDate>Fri, 25 Mar 2011 16:15 -0400</pubDate>
<category>XBRL</category>
<category>IFRS Foundation</category>
<guid isPermaLink="false">2011-210</guid>
</item>
<item>
<title>25 March 2011: Deloitte issues comment letter on the review of the IFRS Foundation's governance</title>
<description>Deloitte's IFRS Global Office has submitted a letter of comment on the IFRS Foundation Monitoring
Board's Consultative Report on the Review of the IFRS Foundation's Governance. The comment letter expresses Deloitte's views about the issues that are fundamental to the review of the IFRS Foundation's governance.</description>
<link>http://www.iasplus.com/pastnews/2011mar.htm#0325-5</link>
<pubDate>Fri, 25 Mar 2011 15:00 -0400</pubDate>
<category>Comment letters</category>
<category>IFRS Foundation</category>
<category>IFRS Foundation governance review</category>
<guid isPermaLink="false">2011-209</guid>
</item>
<item>
<title>25 March 2011: IOSCO Executive Committee Chairman discusses post-crisis regulation</title>
<description>The International Organization of Securities Commissions (IOSCO) has released a transcript of a speech given by Jane Diplock, Chairman IOSCO Executive Committee, on 'Enhancing Financial Policy and Regulatory Cooperation - Responses to the Global Financial Crisis'.</description>
<link>http://www.iasplus.com/pastnews/2011mar.htm#0325-4</link>
<pubDate>Fri, 25 Mar 2011 15:50 +1030</pubDate>
<category>IOSCO</category>
<category>Global financial crisis</category>
<category>Sustainability reporting</category>
<category>Integrated reporting</category>
<category>Auditing</category>
<guid isPermaLink="false">2011-208</guid>
</item>
<item>
<title>25 March 2011: GRI updates its Sustainability Reporting Guidelines</title>
<description>The Global Reporting Initiative (GRI) has released its 'G3.1 Sustainability Reporting Guidelines'.</description>
<link>http://www.iasplus.com/pastnews/2011mar.htm#0325-3</link>
<pubDate>Fri, 25 Mar 2011 15:50 +1030</pubDate>
<category>Sustainability reporting</category>
<category>GRI</category>
<guid isPermaLink="false">2011-207</guid>
</item>
<item>
<title>25 March 2011: UK feedback statement on auditor scepticism</title>
<description>The UK Financial Reporting Council (FRC) has published a feedback statement summarising the responses to its August 2010 Discussion Paper 'Auditor Scepticism: Raising the Bar', including observations on the interaction of the judgement required in applying IFRSs and audit scepticism.</description>
<link>http://www.iasplus.com/pastnews/2011mar.htm#0325-2</link>
<pubDate>Fri, 25 Mar 2011 15:50 +1030</pubDate>
<category>Auditing</category>
<category>Countries: United Kingdom</category>
<guid isPermaLink="false">2011-206</guid>
</item>
<item>
<title>25 March 2011: CIMA and AICPA form joint venture on international management accounting</title>
<description>The Chartered Institute of Management Accountants (CIMA), headquartered in London, and the American Institute of Certified Public Accountants (AICPA), headquartered in New York, are launching a joint venture designed to give management accountancy a higher profile in the United States and promote its development across the world.</description>
<link>http://www.iasplus.com/pastnews/2011mar.htm#0325-1</link>
<pubDate>Fri, 25 Mar 2011 15:50 +1030</pubDate>
<category>CIMA</category>
<category>AICPA</category>
<category>Countries: United States</category>
<category>Management accounting</category>
<guid isPermaLink="false">2011-205</guid>
</item>
<item>
<title>24 March 2011: Final notes from IASB-FASB meeting in Norwalk</title>
<description>The IASB and FASB held a joint meeting in Norwalk on 21-23 March 2011. We've posted the remaining Deloitte observer notes from the meeting, covering leases, financial instrument impairment and revenue recognition.</description>
<link>http://www.iasplus.com/pastnews/2011mar.htm#0324-3</link>
<pubDate>Fri, 25 Mar 2011 09:15 +1030</pubDate>
<category>IASB</category>
<category>IASB meetings</category>
<category>FASB</category>
<category>IASB Projects: Leases</category>
<category>IASB Projects: Financial instruments</category>
<category>IASB Projects: Impairment</category>
<category>IASB Projects: Revenue</category>
<guid isPermaLink="false">2011-204</guid>
</item>
<item>
<title>24 March 2011: Deloitte publications update</title>
<description>New publications available from Deloitte include a updated Project Insights for financial instruments: impairment, insurance contracts and leases, a special accounting alert on the Christchurch earthquake and a quarterly financial reporting update from Deloitte (New Zealand) and financial reporting survey results and a monthly insurance newsletter published by Deloitte (United Kingdom).</description>
<link>http://www.iasplus.com/pastnews/2011mar.htm#0324-2</link>
<pubDate>Thu, 24 Mar 2011 16:10 -0400</pubDate>
<category>Countries: United Kingdom</category>
<category>Countries: New Zealand</category>
<category>IASB</category>
<category>IASB Projects: Impairment</category>
<category>IASB Projects: Leases</category>
<category>IASB Projects: Insurance</category>
<category>Financial reporting</category>
<category>Publications</category>
<guid isPermaLink="false">2011-203</guid>
</item>
<item>
<title>24 March 2011: Scottish and New Zealand accounting bodies launch project to reduce the volume of IFRS disclosure</title>
<description>In response to a request from the International Accounting Standards Board (IASB), the Institute of Chartered Accountants of Scotland (ICAS) and the New Zealand Institute of Chartered Accountants (NZICA) have launched a project with the aim of reducing the volume of disclosure requirements in International Financial Reporting Standards (IFRSs).</description>
<link>http://www.iasplus.com/pastnews/2011mar.htm#0324-1</link>
<pubDate>Thu, 24 Mar 2011 16:20 +1030</pubDate>
<category>Countries: United Kingdom</category>
<category>Countries: Scotland</category>
<category>Countries: New Zealand</category>
<category>IASB</category>
<category>Disclosures</category>
<guid isPermaLink="false">2011-202</guid>
</item>
<item>
<title>23 March 2011: Notes from IASB-FASB meeting in Norwalk</title>
<description>The IASB and FASB are holding a joint meeting in Norwalk on 21-23 March 2011, continuing discussions held between the two boards as part of the regular IASB meeting held in London on 14-17 March. We've posted Deloitte observer notes from some of the first and second days of the meeting, covering revenue recognition, cross-cutting disclosure issues, insurance contracts and leases.</description>
<link>http://www.iasplus.com/pastnews/2011mar.htm#0323-3</link>
<pubDate>Thu, 24 Mar 2011 09:40 +1030</pubDate>
<category>IASB</category>
<category>IASB meetings</category>
<category>FASB</category>
<category>IASB Projects: Revenue</category>
<category>IASB Projects: Insurance</category>
<category>IASB Projects: Leases</category>
<guid isPermaLink="false">2011-201</guid>
</item>
<item>
<title>23 March 2011: EFRAG and IASB update on progress in convergence projects published</title>
<description>The International Accounting Standards Board (IASB) and the European Financial Reporting Advisory Group (EFRAG) have released details of their meeting on 18 March, which aimed to review work on convergence projects.</description>
<link>http://www.iasplus.com/pastnews/2011mar.htm#0323-2</link>
<pubDate>Wed, 23 Mar 2011 16:00 -0400</pubDate>
<category>EFRAG</category>
<category>IASB</category>
<category>IASB Projects: Leases</category>
<category>IASB Projects: Financial instruments</category>
<category>IASB Projects: Revenue</category>
<category>IASB Projects: Insurance</category>
<category>Countries: Europe</category>
<guid isPermaLink="false">2011-200</guid>
</item>
<item>
<title>23 March 2011: Canadian study reveals impact of IFRS transition</title>
<description>A new study by the Certified General Accountants Association of Canada (CGA-Canada), 'The Effects of IFRS on Financial Ratios: Early Evidence in Canada', outlines the findings from a comparison of the financial statements of Canadian companies that early adopted IFRS and statements prepared under pre-changeover Canadian GAAP.</description>
<link>http://www.iasplus.com/pastnews/2011mar.htm#0323-1</link>
<pubDate>Wed, 23 Mar 2011 16:00 +1030</pubDate>
<category>Countries: Canada</category>
<category>Convergence</category>
<guid isPermaLink="false">2011-199</guid>
</item>
<item>
<title>22 March 2011: Deloitte publications update</title>
<description>New publications available from Deloitte include a new IFRIC Review newsletter, IFRS newsletters in Dutch and French from Deloitte (Belgium) and the third edition of iGAAP: IFRS for Canada.</description>
<link>http://www.iasplus.com/pastnews/2011mar.htm#0322-3</link>
<pubDate>Wed, 23 Mar 2011 09:40 +1030</pubDate>
<category>Publications</category>
<category>Countries: Belgium</category>
<category>Countries: Canada</category>
<category>iGAAP</category>
<guid isPermaLink="false">2011-198</guid>
</item>
<item>
<title>22 March 2011: IASB calls for participants in XBRL task force</title>
<description>The IFRS Foundation is establishing a task force to examine detailed XBRL (eXtensible Business Reporting Language) tagging in IFRS financial statements, and is looking to work directly with preparers from listed companies from different industries and regions.</description>
<link>http://www.iasplus.com/pastnews/2011mar.htm#0322-2</link>
<pubDate>Tue, 22 Mar 2011 17:25 +1030</pubDate>
<category>IASB</category>
<category>XBRL</category>
<category>IFRS Foundation</category>
<guid isPermaLink="false">2011-197</guid>
</item>
<item>
<title>22 March 2011: Europe and IFRSs: six years on</title>
<description>The IASB has uploaded to its site an article on the history of IFRSs in Europe, written by Financial journalist Robert Bruce, who is also the regular resident commentator for IAS Plus.</description>
<link>http://www.iasplus.com/pastnews/2011mar.htm#0322-1</link>
<pubDate>Tue, 22 Mar 2011 17:25 +1030</pubDate>
<category>IASB</category>
<category>Robert Bruce</category>
<category>Countries: Europe</category>
<category>Hoogervorst</category>
<category>Tweedie</category>
<category>EFRAG</category>
<guid isPermaLink="false">2011-196</guid>
</item>
<item>
<title>21 March 2011: Reminder - Upcoming Deloitte webcast on global financial reporting developments</title>
<description>We remind you that on 30 March 2011, Deloitte's IFRS Global Office is hosting a new webcast in its ongoing series of updates on global financial reporting.</description>
<link>http://www.iasplus.com/pastnews/2011mar.htm#0321-4</link>
<pubDate>Mon, 21 Mar 2011 16:22 -0400</pubDate>
<category>Webcasts</category>
<category>IASB</category>
<category>IASB Projects: Financial instruments</category>
<category>IASB Projects: Hedge accounting</category>
<category>IASB Projects: Impairment</category>
<category>IASB Projects: Offsetting</category>
<category>IASB Projects: Consolidation</category>
<category>IASB Projects: Joint arrangements</category>
<guid isPermaLink="false">2011-195</guid>
</item>
<item>
<title>21 March 2011: UK ASB releases proposals for a Public Benefit Entity Standard</title>
<description>The UK Accounting Standards Board (ASB) has published a Financial Reporting Exposure Draft, FRED 45, which sets out proposals to be included in a Financial Reporting Standard for Public Benefit Entities (FRSPBE) to accompany the proposed Financial Reporting Standard for Medium-size Entities (FRSME).</description>
<link>http://www.iasplus.com/pastnews/2011mar.htm#0321-3</link>
<pubDate>Mon, 21 Mar 2011 16:22 -0400</pubDate>
<category>Countries: United Kingdom</category>
<category>UK FRC</category>
<category>Differential reporting</category>
<category>UK GAAP</category>
<guid isPermaLink="false">2011-194</guid>
</item>
<item>
<title>21 March 2011: Second edition of IFAC's Sustainability Framework incorporates integrated reporting</title>
<description>The Professional Accountants in Business (PAIB) Committee of the International Federation of Accountants (IFAC) has released the second edition of the IFAC 'Sustainability Framework'.</description>
<link>http://www.iasplus.com/pastnews/2011mar.htm#0321-2</link>
<pubDate>Mon, 21 Mar 2011 17:20 +1030</pubDate>
<category>Sustainability reporting</category>
<category>IFAC</category>
<category>Integrated reporting</category>
<guid isPermaLink="false">2011-193</guid>
</item>
<item>
<title>21 March 2011: Europe moving towards country-by-country reporting for extractive industries</title>
<description>The Competitiveness (Internal Market, Industry, Research and Space) Council of the European Union, has raised country-by-country reporting by mining and oil and gas companies as part of its conclusions on tackling the challenges on raw materials and in commodity markets.</description>
<link>http://www.iasplus.com/pastnews/2011mar.htm#0321-1</link>
<pubDate>Mon, 21 Mar 2011 17:20 +1030</pubDate>
<category>Countries: Europe</category>
<category>IASB Projects: Extractive activities</category>
<guid isPermaLink="false">2011-192</guid>
</item>
<item>
<title>18 March 2011: IASB and FASB to hold roundtables on offsetting proposals</title>
<description>The IASB and FASB have announced plans to hold several public roundtable meetings in May 2011 to discuss the financial asset and financial liability offsetting project.</description>
<link>http://www.iasplus.com/pastnews/2011mar.htm#0318-4</link>
<pubDate>Fri, 18 Mar 2011 14:15 +1030</pubDate>
<category>IASB</category>
<category>FASB</category>
<category>IASB Projects: Financial instruments</category>
<category>IASB Projects: Offsetting</category>
<guid isPermaLink="false">2011-191</guid>
</item>
<item>
<title>18 March 2011: Accounting Standards Board of Japan updates its work plan</title>
<description>The Accounting Standards Board of Japan (ASBJ) has released its latest summary of standards development and its project plan.</description>
<link>http://www.iasplus.com/pastnews/2011mar.htm#0318-3</link>
<pubDate>Fri, 18 Mar 2011 14:15 +1030</pubDate>
<category>Countries: Japan</category>
<category>ASBJ</category>
<category>Convergence</category>
<guid isPermaLink="false">2011-190</guid>
</item>
<item>
<title>18 March 2011: New Zealand moves towards two sets of accounting standards</title>
<description>The New Zealand Accounting Standards Review Board (ASRB) has outlined a new accounting framework for New Zealand consisting of two sets of accounting standards for entities required to prepare general purpose financial reports.</description>
<link>http://www.iasplus.com/pastnews/2011mar.htm#0318-2</link>
<pubDate>Fri, 18 Mar 2011 14:15 +1030</pubDate>
<category>Countries: New Zealand</category>
<category>IPSASB</category>
<category>Differential reporting</category>
<guid isPermaLink="false">2011-189</guid>
</item>
<item>
<title>18 March 2011: Study highlights differences in bank reporting under IFRS and Basel II</title>
<description>A study by EDHEC Business School for the International Centre for Financial Regulation (ICFR), has highlighted differences in bank reporting under IFRS and under the Basel II regulations which lead to "significant variations" relating to capital adequacy and balance sheet leverage.</description>
<link>http://www.iasplus.com/pastnews/2011mar.htm#0318-1</link>
<pubDate>Fri, 18 Mar 2011 14:15 +1030</pubDate>
<category>Basel</category>
<category>Global financial crisis</category>
<guid isPermaLink="false">2011-188</guid>
</item>
<item>
<title>17 March 2011: Notes from day 4 of the main March IASB meeting</title>
<description>The IASB is holding its regular meeting in London on 14-18 March 2011. We've posted Deloitte observer notes from day 4 of the meeting, where financial instruments impairment, post-employment benefits and comprehensive income were discussed.</description>
<link>http://www.iasplus.com/pastnews/2011mar.htm#0317-3</link>
<pubDate>Fri, 18 Mar 2011 08:55 +1030</pubDate>
<category>IASB</category>
<category>IASB meetings</category>
<category>IASB Projects: Financial instruments</category>
<category>IASB Projects: Impairment</category>
<category>IASB Projects: Post-employment benefits</category>
<category>IASB Projects: Comprehensive income</category>
<guid isPermaLink="false">2011-187</guid>
</item>
<item>
<title>17 March 2011: EFRAG issues endorsement advice letter on amendments to IFRS 7</title>
<description>The European Financial Reporting Advisory Group (EFRAG) has submitted to the European Commission its Endorsement Advice Letter and Effects Study Report on the amendments to IFRS 7 'Financial Instruments: Disclosures - Transfers of Financial Assets'.</description>
<link>http://www.iasplus.com/pastnews/2011mar.htm#0317-2</link>
<pubDate>Thu, 17 Mar 2011 12:45 -0400</pubDate>
<category>EFRAG</category>
<category>IASB Projects: Financial instruments</category>
<category>Standards: IFRS 7</category>
<category>Countries: Europe</category>
<guid isPermaLink="false">2011-186</guid>
</item>
<item>
<title>17 March 2011: IFRS Foundation conference in Europe announced</title>
<description>The IFRS Foundation announced the dates for its conference in Europe, which will be held in Switzerland at the Swissotel Zurich on Tuesday 5 July 2011 and Wednesday 6 July 2011. </description>
<link>http://www.iasplus.com/pastnews/2011mar.htm#0317-1</link>
<pubDate>Thu, 17 Mar 2011 11:30 -0400</pubDate>
<category>IFRS Foundation</category>
<category>Convergence</category>
<category>Countries: Europe</category>
<category>Countries: Switzerland</category>
<guid isPermaLink="false">2011-185</guid>
</item>
<item>
<title>16 March 2011: Further notes from the main March IASB meeting</title>
<description>The IASB is holding its regular meeting in London on 14-18 March 2011, some of which is a joint meeting with the FASB. We've posted additional Deloitte observer notes from the insurance contracts sessions from the earlier days of the meeting and the notes from day 3 of the meeting where hedge accounting was discussed. A number of changes have also been made to the agenda for the meeting, with some items being moved to Thursday 17 March 2011.</description>
<link>http://www.iasplus.com/pastnews/2011mar.htm#0316-5</link>
<pubDate>Thu, 17 Mar 2011 09:50 +1030</pubDate>
<category>IASB</category>
<category>IASB meetings</category>
<category>IASB Projects: Insurance</category>
<category>IASB Projects: Financial instruments</category>
<category>IASB Projects: Hedge accounting</category>
<category>FASB</category>
<guid isPermaLink="false">2011-184</guid>
</item>
<item>
<title>16 March 2011: IFRSs to be partially adopted in Russia in 2012</title>
<description>On 25 February 2011, the Russian government signed off an IFRS endorsement procedure (in Russian). According to the procedure, IFRSs will be endorsed for use in Russia by the Ministry of Finance.</description>
<link>http://www.iasplus.com/pastnews/2011mar.htm#0316-4</link>
<pubDate>Wed, 16 Mar 2011 15:10 -0400</pubDate>
<category>Countries: Russia</category>
<category>Convergence</category>
<guid isPermaLink="false">2011-183</guid>
</item>
<item>
<title>16 March 2011: FASB podcast on progress of Memorandum of Understanding priority projects</title>
<description>The FASB has released a podcast containing excerpts of a recent speech given by Chairman Leslie Seidman at a US Chamber of Commerce Event, 'The Future of Financial Reporting: Convergence or Not?' in Washington, DC.</description>
<link>http://www.iasplus.com/pastnews/2011mar.htm#0316-3</link>
<pubDate>Wed, 16 Mar 2011 14:00 -0400</pubDate>
<category>FASB</category>
<category>Convergence</category>
<category>Countries: United States</category>
<guid isPermaLink="false">2011-182</guid>
</item>
<item>
<title>16 March 2011: Agenda for March joint IASB/EFRAG meeting announced</title>
<description>The International Accounting Standards Board (IASB) and the European Financial Reporting Advisory Group (EFRAG) will hold a joint meeting in London on 18 March 2011.</description>
<link>http://www.iasplus.com/pastnews/2011mar.htm#0316-2</link>
<pubDate>Wed, 16 Mar 2011 11:50 -0400</pubDate>
<category>IASB</category>
<category>EFRAG</category>
<category>IASB meetings</category>
<category>Countries: Europe</category>
<category>Countries: United Kingdom</category>
<guid isPermaLink="false">2011-181</guid>
</item>
<item>
<title>16 March 2011: IFAC Member Body Compliance Program Strategy exposed for comment</title>
<description>The Compliance Advisory Panel (CAP) has released for comment the International Federation of Accountants' (IFAC) Proposed Member Body Compliance Program Strategy 2011-2014.</description>
<link>http://www.iasplus.com/pastnews/2011mar.htm#0316-1</link>
<pubDate>Wed, 16 Mar 2011 17:50 +1030</pubDate>
<category>IFAC</category>
<guid isPermaLink="false">2011-180</guid>
</item>
<item>
<title>15 March 2011: Notes from Days 1 and 2 of the main March IASB meeting</title>
<description>The IASB is holding its regular meeting in London on 14-18 March 2011, some of which is a joint meeting with the FASB. We've posted Deloitte observer notes from one session from the first day of the meeting and two sessions from the second day of the meeting, where leases and fair value measurement were discussed.</description>
<link>http://www.iasplus.com/pastnews/2011mar.htm#0315-3</link>
<pubDate>Tue, 15 Mar 2011 16:50 -0400</pubDate>
<category>IASB</category>
<category>FASB</category>
<category>IASB meetings</category>
<category>IASB Projects: Leases</category>
<category>IASB Projects: Fair value measurement</category>
<guid isPermaLink="false">2011-179</guid>
</item>
<item>
<title>15 March 2011: Deloitte publications update</title>
<description>New publications available from Deloitte include a new IFRS on Point newsletter, French translations of Canadian versions of the 2010 global checklists, Spanish translations of IFRS in Focus newsletters, latest edition of Deloitte India's Tracking IFRS newsletter and a Roadmap on income taxes issued by Deloitte United States.</description>
<link>http://www.iasplus.com/pastnews/2011mar.htm#0315-2</link>
<pubDate>Tue, 15 Mar 2011 16:50 -0400</pubDate>
<category>Publications</category>
<category>Countries: United States</category>
<category>Countries: Canada</category>
<category>Countries: Colombia</category>
<category>Countries: India</category>
<category>Translations</category>
<category>IFRS on Point</category>
<category>Checklists</category>
<category>IASB Projects: Income taxes</category>
<category>Languages: French</category>
<category>Languages: Spanish</category>
<guid isPermaLink="false">2011-178</guid>
</item>
<item>
<title>15 March 2011: PIOB appointments</title>
<description>The Public Interest Oversight Board (PIOB), the oversight body for the Public Interest Activity Committees (PIACs) of the International Federation of Accountants (IFAC), has announced a number of new board appointments.</description>
<link>http://www.iasplus.com/pastnews/2011mar.htm#0315-1</link>
<pubDate>Tue, 15 Mar 2011 17:15 +1030</pubDate>
<category>PIOB</category>
<category>IFAC</category>
<guid isPermaLink="false">2011-177</guid>
</item>
<item>
<title>14 March 2011: The Bruce Column - You Can Only Manage What You Recognise</title>
<description>Accounting for sustainability and the integrated reporting which will bring it about is gaining traction around the world. As our regular resident columnist Robert Bruce reports, companies need to think long-term but act now.</description>
<link>http://www.iasplus.com/bruce/column110314.htm</link>
<pubDate>Mon, 14 Mar 2011 16:00 -0400</pubDate>
<category>Robert Bruce</category>
<category>Sustainability reporting</category>
<category>Financial reporting</category>
<category>Integrated reporting</category>
<guid isPermaLink="false">B2011-004</guid>
</item>
<item>
<title>14 March 2011: New Deloitte publication on leases for the shipping industry</title>
<description>Deloitte's IFRS Global Office has published IFRS Industry Insights: The Leases Project - An update for the shipping industry.</description>
<link>http://www.iasplus.com/pastnews/2011mar.htm#0314-1</link>
<pubDate>Mon, 14 Mar 2011 08:15 -0400</pubDate>
<category>Publications</category>
<category>IASB Projects: Leases</category>
<category>Industries: Shipping</category>
<guid isPermaLink="false">2011-176</guid>
</item>
<item>
<title>11 March 2011: Notes from March IFRS Interpretations Committee meeting</title>
<description>We have posted notes from the IFRS Interpretations Committee meeting in London on 10-11 March 2011. Topics discussed included accounting for production phase stripping costs in the mining industry, share-based payment awards settled net of tax withholding and contingent pricing of property, plant and equipment and intangible assets.</description>
<link>http://www.iasplus.com/pastnews/2011mar.htm#0311-2</link>
<pubDate>Fri, 11 Mar 2011 17:10 -0500</pubDate>
<category>IFRIC</category>
<category>IFRS Interpretations Committee</category>
<category>IFRIC meetings</category>
<category>Industries: Energy and resources</category>
<category>IFRIC Projects: Stripping costs</category>
<category>IFRIC Projects: Contingent pricing</category>
<category>Standards: IAS 16</category>
<category>Standards: IAS 38</category>
<category>Standards: IFRS 2</category>
<category>Presentation</category>
<guid isPermaLink="false">2011-175</guid>
</item>
<item>
<title>11 March 2011: United States IFRS training program for executives</title>
<description>Deloitte (United States) is holding a two-day IFRS executive training program for United States executives to learn about key accounting issues and practical considerations related to IFRS implementation.</description>
<link>http://www.iasplus.com/pastnews/2011mar.htm#0311-1</link>
<pubDate>Fri, 11 Mar 2011 17:10 +1030</pubDate>
<category>Countries: United States</category>
<category>Convergence</category>
<guid isPermaLink="false">2011-174</guid>
</item>
<item>
<title>10 March 2011: IASB Chairman discusses the future of financial reporting</title>
<description>In a speech to the US Chamber of Commerce, IASB Chairman Sir David Tweedie discussed his vision for the
future of financial reporting, which "includes IFRSs as the common basis of financial reporting for listed companies throughout the world, including the United States".</description>
<link>http://www.iasplus.com/pastnews/2011mar.htm#0310-5</link>
<pubDate>Thu, 10 Mar 2011 16:00 -0500</pubDate>
<category>Convergence</category>
<category>Tweedie</category>
<category>Financial reporting</category>
<category>Countries: United States</category>
<guid isPermaLink="false">2011-173</guid>
</item>
<item>
<title>10 March 2011: IFAC report recommends 'fundamental changes' to financial reporting</title>
<description>The International Federation of Accountants (IFAC) has published a report, Integrating the Business Reporting Supply Chain, based on interviews with leading business figures around the world which points to the need for significant changes in financial reporting. </description>
<link>http://www.iasplus.com/pastnews/2011mar.htm#0310-4</link>
<pubDate>Thu, 10 Mar 2011 16:00 -0500</pubDate>
<category>IFAC</category>
<category>Financial reporting</category>
<category>Integrated reporting</category>
<category>Sustainability reporting</category>
<guid isPermaLink="false">2011-172</guid>
</item>
<item>
<title>10 March 2011: CFA Institute survey reveals financial reporting and derivatives concerns</title>
<description>The CFA Institute, a global association for investment professionals, has released a report entitled 'Financial Market Integrity Outlook: 2011', summarising the outcomes of a survey created to seek input from CFA Institute members on the outlook for ethical markets in 2011.</description>
<link>http://www.iasplus.com/pastnews/2011mar.htm#0310-3</link>
<pubDate>Thu, 10 Mar 2011 17:10 +1030</pubDate>
<category>Global financial crisis</category>
<category>CFA Institute</category>
<category>Standards: IFRS 7</category>
<guid isPermaLink="false">2011-171</guid>
</item>
<item>
<title>10 March 2011: European Commission comments on US convergence in submission to IASB</title>
<description>The European Commission (EU) has commented on IFRS-US GAAP convergence in its comment letter on the IFRS Foundation Trustees' Public Consultation Status of Trustees' Strategy Review.</description>
<link>http://www.iasplus.com/pastnews/2011mar.htm#0310-2</link>
<pubDate>Thu, 10 Mar 2011 17:10 +1030</pubDate>
<category>European Union</category>
<category>Convergence</category>
<category>Countries: United States</category>
<category>Countries: Europe</category>
<category>IFRS Foundation</category>
<category>IFRS Trustees</category>
<guid isPermaLink="false">2011-170</guid>
</item>
<item>
<title>10 March 2011: United Nations Global Compact launches 'Differentiation Programme' on sustainability performance and reporting</title>
<description>The United Nations (UN) Global Compact has officially launched the 'Differentiation Programme', a practical framework to help business participants improve sustainability performance and disclosure practices.</description>
<link>http://www.iasplus.com/pastnews/2011mar.htm#0310-1</link>
<pubDate>Thu, 10 Mar 2011 17:10 +1030</pubDate>
<category>Sustainability reporting</category>
<guid isPermaLink="false">2011-169</guid>
</item>
<item>
<title>9 March 2011: Agenda for March IASB and IASB-FASB meetings</title>
<description>The IASB's regular monthly meeting is scheduled for 14-18 March 2011 in London, much of it a joint meeting with the FASB. In addition, the IASB and FASB are meeting in Norwalk on 21-23 March 2011. Many of the topics to be discussed are spread over both meetings. The agenda for the meetings is now available.</description>
<link>http://www.iasplus.com/pastnews/2011mar.htm#0309-5</link>
<pubDate>Thu, 10 Mar 2011 10:29 +1030</pubDate>
<category>IASB</category>
<category>IASB meetings</category>
<category>FASB</category>
<guid isPermaLink="false">2011-168</guid>
</item>
<item>
<title>9 March 2011: Deloitte comment letter on hedge accounting exposure draft</title>
<description>Deloitte's IFRS Global Office has submitted a letter of comment on Exposure Draft ED/2010/13 'Hedge Accounting'.</description>
<link>http://www.iasplus.com/pastnews/2011mar.htm#0309-4</link>
<pubDate>Wed, 9 Mar 2011 16:00 -0500</pubDate>
<category>Comment letters</category>
<category>IASB Projects: Hedge accounting</category>
<category>Exposure drafts</category>
<guid isPermaLink="false">2011-167</guid>
</item>
<item>
<title>9 March 2011: New Deloitte publication on leases for the consumer business industry</title>
<description>Deloitte's IFRS Global Office has published IFRS Industry Insights: The Leases Project - An update for the consumer business industry.</description>
<link>http://www.iasplus.com/pastnews/2011mar.htm#0309-3</link>
<pubDate>Wed, 9 Mar 2011 16:00 -0500</pubDate>
<category>Publications</category>
<category>IASB Projects: Leases</category>
<category>Industries: Consumer business</category>
<guid isPermaLink="false">2011-166</guid>
</item>
<item>
<title>9 March 2011: Latest batch of editorial corrections to IFRSs released by the IASB</title>
<description>The IASB has posted to its website a new batch of Editorial Corrections to IFRSs.</description>
<link>http://www.iasplus.com/pastnews/2011mar.htm#0309-2</link>
<pubDate>Wed, 09 Mar 2011 17:20 +1030</pubDate>
<category>Editorial corrections</category>
<category>Standards</category>
<category>IASB</category>
<category>Standards: IFRS 9</category>
<guid isPermaLink="false">2011-165</guid>
</item>
<item>
<title>9 March 2011: Updated e-learning resources in Japanese</title>
<description>Deloitte's Japanese IFRS Center of Excellence has released updated IFRS e-learning resources in Japanese.</description>
<link>http://www.iasplus.com/pastnews/2011mar.htm#0309-1</link>
<pubDate>Wed, 09 Mar 2011 17:20 +1030</pubDate>
<category>Countries: Japan</category>
<category>Languages: Japanese</category>
<category>e-learning</category>
<guid isPermaLink="false">2011-164</guid>
</item>
<item>
<title>8 March 2011: EFRAG urges IASB and FASB to agree on a joint timetable for finalising a converged financial instruments standard</title>
<description>The European Financial Reporting Advisory Group (EFRAG) has sent a joint letter to both the IASB and the FASB in which it calls on the two bodies to concentrate on agreeing a timetable for producing a finalised converged financial instruments standard.</description>
<link>http://www.iasplus.com/pastnews/2011mar.htm#0308-4</link>
<pubDate>Tue, 08 Mar 2011 15:00 -0500</pubDate>
<category>EFRAG</category>
<category>IASB Projects: Financial instruments</category>
<category>FASB</category>
<category>IASB</category>
<category>Countries: Europe</category>
<category>Standards: IFRS 9</category>
<category>Standards: IAS 39</category>
<guid isPermaLink="false">2011-163</guid>
</item>
<item>
<title>8 March 2011: The European Securities and Markets Authority issues summary of IFRS decisions</title>
<description>The European Securities and Markets Authority (ESMA) has issued summaries of its IFRS decisions on the classification of financial liabilities, government grants, presentation of financial instruments, income tax, classification in the cash flow statement, intangible assets and share-based payments.</description>
<link>http://www.iasplus.com/pastnews/2011mar.htm#0308-3</link>
<pubDate>Tue, 08 Mar 2011 15:00 -0500</pubDate>
<category>ESMA</category>
<category>Regulation and enforcement</category>
<category>Standards: IAS 1</category>
<category>Standards: IAS 20</category>
<category>Standards: IAS 32</category>
<category>Standards: IAS 12</category>
<category>Standards: IAS 7</category>
<category>Standards: IAS 38</category>
<category>Standards: IFRS 2</category>
<guid isPermaLink="false">2011-162</guid>
</item>
<item>
<title>8 March 2011: Financial Accounting Foundation broadens webcast coverage of FASB meetings</title>
<description>The Financial Accounting Foundation (FAF), responsible for the oversight of the Financial Accounting Standards Board (FASB), has announced that it will begin live video webcasting of all education sessions hosted by the Financial Accounting Standards Board (FASB).</description>
<link>http://www.iasplus.com/pastnews/2011mar.htm#0308-2</link>
<pubDate>Tue, 08 Mar 2011 17:00 +1030</pubDate>
<category>Webcasts</category>
<category>FASB</category>
<category>FAF</category>
<category>Countries: United States</category>
<guid isPermaLink="false">2011-161</guid>
</item>
<item>
<title>8 March 2011: Upcoming Deloitte webcast on global financial reporting developments</title>
<description>On 30 March 2011, Deloitte's IFRS Global Office is hosting a new webcast in its ongoing series of updates on global financial reporting. The webcast will discuss the IASB's evolving agenda, proposals on hedge accounting, impairment and offsetting and standards on consolidation and joint ventures.</description>
<link>http://www.iasplus.com/pastnews/2011mar.htm#0308-1</link>
<pubDate>Tue, 08 Mar 2011 13:35 +1030</pubDate>
<category>Webcasts</category>
<category>IASB</category>
<category>IASB Projects: Financial instruments</category>
<category>IASB Projects: Hedge accounting</category>
<category>IASB Projects: Impairment</category>
<category>IASB Projects: Offsetting</category>
<category>IASB Projects: Consolidation</category>
<category>IASB Projects: Joint arrangements</category>
<guid isPermaLink="false">2011-160</guid>
</item>
<item>
<title>7 March 2011: World Economic Forum report focuses on sustainable investing</title>
<description>The World Economic Forum (WEF) has released 'Accelerating the Transition towards Sustainable Investing - Strategic Options for Investors, Corporations and other Key Stakeholders'.</description>
<link>http://www.iasplus.com/pastnews/2011mar.htm#0307-4</link>
<pubDate>Mon, 07 Mar 2011 16:55 +1030</pubDate>
<category>Sustainability reporting</category>
<guid isPermaLink="false">2011-159</guid>
</item>
<item>
<title>7 March 2011: Latest IFAC survey reveals key focuses for the accounting profession</title>
<description>The International Federation of Accountants (IFAC) has published its 'Fourth Annual Global Leadership Survey'.</description>
<link>http://www.iasplus.com/pastnews/2011mar.htm#0307-3</link>
<pubDate>Mon, 07 Mar 2011 16:55 +1030</pubDate>
<category>IFAC</category>
<category>Global financial crisis</category>
<category>Auditing</category>
<category>IPSASB</category>
<category>Corporate governance</category>
<guid isPermaLink="false">2011-158</guid>
</item>
<item>
<title>7 March 2011: The next step towards a new private company reporting regime in the United States</title>
<description>The Board of Trustees of the Financial Accounting Foundation (FAF) has announced the formation of a Trustee Working Group to address the accounting standard setting for nonpublic entities.</description>
<link>http://www.iasplus.com/pastnews/2011mar.htm#0307-2</link>
<pubDate>Mon, 07 Mar 2011 16:55 +1030</pubDate>
<category>Countries: United States</category>
<category>IFRS for SMEs</category>
<category>Differential reporting</category>
<category>Blue Ribbon Panel</category>
<guid isPermaLink="false">2011-157</guid>
</item>
<item>
<title>7 March 2011: Updated Canadian guides on the changeover to IFRSs</title>
<description>The Canadian Institute of Chartered Accountants (CICA) has published a number of new or updated guides dealing with the assurance and other implications of Canada's transition to IFRSs.</description>
<link>http://www.iasplus.com/pastnews/2011mar.htm#0307-1</link>
<pubDate>Mon, 07 Mar 2011 16:55 +1030</pubDate>
<category>Countries: Canada</category>
<category>CICA</category>
<category>IFRS transition</category>
<category>Auditing</category>
<guid isPermaLink="false">2011-156</guid>
</item>
<item>
<title>4 March 2011: The Bruce Column - The Perennial Challenges of Leasing</title>
<description>The project to create a new leasing standard which would bring all leases
on balance sheet has received considerable input from outreach activities and comments
from constituents. As our regular resident columnist Robert Bruce reports, as
the Boards re-deliberates, the importance of scope and recognising or presenting certain types of leases differently has come to the fore.</description>
<link>http://www.iasplus.com/bruce/column110304.htm</link>
<pubDate>Fri, 04 Mar 2011 13:50 +0100</pubDate>
<category>Robert Bruce</category>
<category>IASB Projects: Leases</category>
<guid isPermaLink="false">B2011-003</guid>
</item>
<item>
<title>3 March 2011: Deloitte publications update</title>
<description>New publications available from Deloitte include the Updated IASB Project Insights, Australian summary of financial reporting developments, Korean translations of IFRS in Focus newsletters, and Accounting Roundup issued by Deloitte United States.</description>
<link>http://www.iasplus.com/pastnews/2011mar.htm#0303-4</link>
<pubDate>Thu, 03 Mar 2011 17:05 -0500</pubDate>
<category>Publications</category>
<category>IFRS Insights</category>
<category>Countries: Australia</category>
<category>Countries: United States</category>
<category>Translations</category>
<category>IASB Projects: Revenue</category>
<category>IASB Projects: Insurance</category>
<category>IASB Projects: Leases</category>
<category>IASB Projects: Financial statement presentation</category>
<guid isPermaLink="false">2011-155</guid>
</item>
<item>
<title>3 March 2011: Deloitte summary of IPSASs</title>
<description>Deloitte has published a booklet summarising the provisions of all International Public Sector
Accounting Standards (IPSAS) outstanding at 1 February 2011.</description>
<link>http://www.iasplus.com/pastnews/2011mar.htm#0303-3</link>
<pubDate>Thu, 03 Mar 2011 14:50 +0100</pubDate>
<category>IPSASB</category>
<category>Publications</category>
<guid isPermaLink="false">2011-154</guid>
</item>
<item>
<title>3 March 2011: Conclusions of the February 2011 Trustees' meeting</title>
<description>The February 2011 Trustees' meeting was held on 10 and 11 February in Tokyo, Japan.
The Trustees have released a summary of the conclusions reached.</description>
<link>http://www.iasplus.com/pastnews/2011mar.htm#0303-2</link>
<pubDate>Thu, 03 Mar 2011 13:25 +0100</pubDate>
<category>IFRS Foundation</category>
<category>IFRS Trustees</category>
<guid isPermaLink="false">2011-153</guid>
</item>
<item>
<title>3 March 2011: ZICA Launches Three Tier Financial Reporting Framework in Zambia</title>
<description>The Zambia Institute of Chartered Accountants (ZICA)
has adopted a three-tier financial reporting framework for Zambia.</description>
<link>http://www.iasplus.com/pastnews/2011mar.htm#0303-1</link>
<pubDate>Thu, 03 Mar 2011 08:25 +0100</pubDate>
<category>Countries: Zambia</category>
<category>Differential reporting</category>
<guid isPermaLink="false">2011-152</guid>
</item>
<item>
<title>2 March 2011: Notes from the additional March IASB meeting</title>
<description>The IASB held an additional meeting in London on 1-2 March 2011, which is a joint meeting with the FASB. We've posted the remaining Deloitte observer notes from the meeting, discussing the following topics: revenue recognition, financial statement presentation, insurance contracts, leases and effective dates and transition methods.</description>
<link>http://www.iasplus.com/pastnews/2011mar.htm#0302-5</link>
<pubDate>Thu, 03 Mar 2011 09:35 +1030</pubDate>
<category>IASB</category>
<category>FASB</category>
<category>IASB meetings</category>
<category>IASB Projects: Revenue</category>
<category>IASB Projects: Financial statement presentation</category>
<category>IASB Projects: Insurance</category>
<category>IASB Projects: Leases</category>
<category>IASB Projects: Effective dates</category>
<guid isPermaLink="false">2011-151</guid>
</item>
<item>
<title>2 March 2011: Agenda for 10-11 March 2011 Interpretations Committee meeting</title>
<description>The IFRS Interpretations Committee will meet at the IASB's offices in London on Thursday and Friday
10 and 11 March 2011. The tentative agenda is now available.</description>
<link>http://www.iasplus.com/pastnews/2011mar.htm#0302-4</link>
<pubDate>Wed, 02 Mar 2011 16:20 -0500</pubDate>
<category>IFRIC meetings</category>
<category>IFRS Interpretations Committee</category>
<guid isPermaLink="false">2011-150</guid>
</item>
<item>
<title>2 March 2011: Notes from Day 1 of the additional March IASB meeting</title>
<description>The IASB is holding an additional meeting in London on 1-2 March 2011, which is a joint meeting with the FASB. We've posted Deloitte observer notes from the insurance contracts sessions from the first day of the meeting.</description>
<link>http://www.iasplus.com/pastnews/2011mar.htm#0302-3</link>
<pubDate>Wed, 02 Mar 2011 15:50 +1030</pubDate>
<category>IASB</category>
<category>FASB</category>
<category>IASB meetings</category>
<category>IASB Projects: Insurance</category>
<guid isPermaLink="false">2011-149</guid>
</item>
<item>
<title>2 March 2011: World Accounting Summit to be held in Dubai</title>
<description>The World Accounting Summit is to be held on 21-24 March 2011 in Dubai. The Summit brings together senior representatives from the global standards setters and major accounting associations as well as principal advisers to multinational companies and key users and preparers of financial statements.</description>
<link>http://www.iasplus.com/pastnews/2011mar.htm#0302-2</link>
<pubDate>Wed, 02 Mar 2011 12:00 +1030</pubDate>
<category>Countries: Dubai</category>
<category>Convergence</category>
<category>Differential reporting</category>
<guid isPermaLink="false">2011-148</guid>
</item>
<item>
<title>2 March 2011: SEC adopts U.S. GAAP Financial Reporting Taxonomy</title>
<description>The Financial Accounting Foundation (FAF) has announced the U.S. Securities and Exchange Commission (SEC) has adopted the 2011 U.S. GAAP Financial Reporting Taxonomy.</description>
<link>http://www.iasplus.com/pastnews/2011mar.htm#0302-1</link>
<pubDate>Wed, 02 Mar 2011 12:00 +1030</pubDate>
<category>Countries: United States</category>
<category>XBRL</category>
<category>SEC</category>
<category>US GAAP</category>
<guid isPermaLink="false">2011-147</guid>
</item>
<item>
<title>1 March 2011: China, Japan and Korean standard setters sign Memorandum of Understanding</title>
<description>On 25 January 2011, a meeting between the leaders of the standard setters of China, Japan and the Republic of Korea resulted in the signing of a Memorandum of Understanding (MoU), which seeks to strengthen and reinforce the communication and cooperation between the standard setters over the next several years.</description>
<link>http://www.iasplus.com/pastnews/2011mar.htm#0301-1</link>
<pubDate>Tue, 01 Mar 2011 17:00 +1030</pubDate>
<category>Countries: China</category>
<category>Countries: Japan</category>
<category>Countries: Korea</category>
<category>Convergence</category>
<guid isPermaLink="false">2011-146</guid>
</item>
<item>
<title>28 February 2011: UK ASB issues Financial Reporting Exposure Draft: Amendments to FRS 29</title>
<description>The UK Accounting Standards Board (ASB) of the Financial Reporting Council (FRC) has published Financial Reporting Exposure Draft: Proposed Amendments to FRS 29 (IFRS) 'Financial Instruments: Disclosures': Disclosures — Transfers of Financial Assets. The goal of the exposure draft is to improve the disclosures on transfers of financial assets.</description>
<link>http://www.iasplus.com/pastnews/2011feb.htm#0228-2</link>
<pubDate>Mon, 28 Feb 2011 16:57 -0500</pubDate>
<category>Countries: United Kingdom</category>
<category>IASB Projects: Financial instruments</category>
<category>UK ASB</category>
<category>Standards: IFRS 7</category>
<guid isPermaLink="false">2011-145</guid>
</item>
<item>
<title>28 February 2011: New Deloitte guide to accounting for service concession arrangements</title>
<description>Deloitte's IFRS Global Office has published 'IFRIC 12 Service concession arrangements - A pocket practical guide'.</description>
<link>http://www.iasplus.com/pastnews/2011feb.htm#0228-1</link>
<pubDate>Mon, 28 Feb 2011 11:40 +1030</pubDate>
<category>Publications</category>
<category>Interpretations: IFRIC 12</category>
<guid isPermaLink="false">2011-144</guid>
</item>
<item>
<title>27 February 2011: India finalises IFRS-converged standards, implementation date yet to be announced</title>
<description>The Indian Ministry of Corporate Affairs (MCA) has issued 35 Indian Accounting Standards (Ind AS) that are converged with International Financial Reporting Standards and announced their 'phased implementation' once certain Indian tax and other issues have been resolved.</description>
<link>http://www.iasplus.com/pastnews/2011feb.htm#0227-1</link>
<pubDate>Mon, 28 Feb 2011 09:50 +1030</pubDate>
<category>Countries: India</category>
<category>IFRS transition</category>
<category>Convergence</category>
<guid isPermaLink="false">2011-143</guid>
</item>
<item>
<title>25 February 2011: Deloitte publications update</title>
<description>New publications available from Deloitte include the Updated IASB Project Insights, Canadian versions of Deloitte's global checklists, and the Czech language version of IFRS Presentation and Disclosure Checklist 2010.</description>
<link>http://www.iasplus.com/pastnews/2011feb.htm#0225-2</link>
<pubDate>Fri, 25 Feb 2011 16:24 -0500</pubDate>
<category>Publications</category>
<category>IFRS Insights</category>
<category>Countries: Canada</category>
<category>Countries: Czech Republic</category>
<category>Translations</category>
<category>Checklists</category>
<category>IASB Projects: Insurance</category>
<guid isPermaLink="false">2011-142</guid>
</item>
<item>
<title>25 February 2011: Takatsugu Ochi appointed as member of the IASB</title>
<description>The Trustees of the IFRS Foundation have announced the appointment of Takatsugu (Tak)
Ochi as a member of the IASB for an initial five-year term from 1 July 2011. The term
is renewable for a further three-years.</description>
<link>http://www.iasplus.com/pastnews/2011feb.htm#0225-1</link>
<pubDate>Fri, 25 Feb 2011 14:00 +0100</pubDate>
<category>IASB</category>
<category>IFRS Trustees</category>
<category>IFRS Foundation</category>
<guid isPermaLink="false">2011-141</guid>
</item>
<item>
<title>24 February 2011: SME Implementation Group publishes draft guidance for public comment</title>
<description>Today, the SME Implementation Group published for public comment a question and answer document (Q&A) on draft guidance related to the implementation of the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs).</description>
<link>http://www.iasplus.com/pastnews/2011feb.htm#0224-2</link>
<pubDate>Thu, 24 Feb 2011 10:30 -0500</pubDate>
<category>IFRS for SMEs</category>
<category>SME Implementation Group</category>
<guid isPermaLink="false">2011-140</guid>
</item>
<item>
<title>24 February 2011: Monitoring Board releases more details about governance review roundtables</title>
<description>Some further details have been released about the upcoming consultative roundtables being held by the IFRS Monitoring Board in conjunction with the issue of its 'Consultative Report on the Review of the IFRS Foundation's Governance'.</description>
<link>http://www.iasplus.com/pastnews/2011feb.htm#0224-1</link>
<pubDate>Thu, 24 Feb 2011 17:35 +1030</pubDate>
<category>IFRS Foundation</category>
<category>Monitoring Board</category>
<category>IFRS Foundation governance review</category>
<guid isPermaLink="false">2011-139</guid>
</item>
<item>
<title>23 February 2011: We comment on the Trustees' Strategy Review</title>
<description>Deloitte has submitted a comment letter on the IFRS Foundation Trustees' Public Consultation
'Status of Trustees' Strategy Review'. With respect to the governance of the IFRS Foundation,
we support the three tier structure that is currently in place, but we would wish to
see changes to both the Monitoring Board and the IFRS Foundation Trustees.</description>
<link>http://www.iasplus.com/pastnews/2011feb.htm#0223-3</link>
<pubDate>Wed, 23 Feb 2011 10:45 +0100</pubDate>
<category>Comment letters</category>
<category>IFRS Foundation</category>
<category>IFRS Trustees</category>
<guid isPermaLink="false">2011-138</guid>
</item>
<item>
<title>23 February 2011: Deloitte comment letters on tentative agenda decisions</title>
<description>Deloitte's IFRS Global Office has submitted letters of comment to the IFRS Interpretations Committee on two tentative agenda decisions: IAS 37 'Provisions, Contingent Liabilities and Contingent Assets' – Inclusion of own credit risk in the discount rate and IAS 8 'Accounting Policies, Changes in Accounting Estimates and Errors' – Application of the IAS 8 hierarchy.</description>
<link>http://www.iasplus.com/pastnews/2011feb.htm#0223-2</link>
<pubDate>Wed, 23 Feb 2011 10:35 +0100</pubDate>
<category>Comment letters</category>
<category>IFRS Interpretations Committee</category>
<category>Standards: IAS 37</category>
<category>Standards: IAS 8</category>
<category>IFRIC agenda decisions</category>
<guid isPermaLink="false">2011-137</guid>
</item>
<item>
<title>23 February 2011: Updated EFRAG 'endorsement status report'</title>
<description>The European Financial Reporting Advisory Group (EFRAG) has updated
its report showing the status of endorsement, under the EU Accounting Regulation,
of each IFRS, including standards, interpretations, and amendments.</description>
<link>http://www.iasplus.com/pastnews/2011feb.htm#0223-1</link>
<pubDate>Wed, 23 Feb 2011 09:35 +0100</pubDate>
<category>Countries: Europe</category>
<category>EFRAG</category>
<category>Standards: IFRS 1</category>
<category>Standards: IAS 12</category>
<category>Standards: IFRS 7</category>
<category>Standards: IFRS 9</category>
<guid isPermaLink="false">2011-136</guid>
</item>
<item>
<title>22 February 2011: Verena Ross nominated as ESMA's first Executive Director</title>
<description>The new European Securities and Markets Authority (ESMA) announced the nomination of Verena Ross as the first Executive Director of ESMA, subject to confirmation by the European Parliament. The Executive Director will be
responsible for the day-to-day management of ESMA and will serve a term of five years, renewable once.</description>
<link>http://www.iasplus.com/pastnews/2011feb.htm#0222-3</link>
<pubDate>Tue, 22 Feb 2011 17:15 -0500</pubDate>
<category>Countries: Europe</category>
<category>ESMA</category>
<category>Regulation and enforcement</category>
<guid isPermaLink="false">2011-135</guid>
</item>
<item>
<title>22 February 2011: AASB questionnaire on initial accounting for intangible assets</title>
<description>The Australian Accounting Standards Board (AASB) has created a worldwide online questionnaire to gather information from preparers, advisors, auditors and regulators on the initial accounting for intangible assets acquired under IFRS 3 Business Combinations and IAS 38 Intangible Assets (or similar GAAP).</description>
<link>http://www.iasplus.com/pastnews/2011feb.htm#0222-2</link>
<pubDate>Tue, 22 Feb 2011 17:15 -0500</pubDate>
<category>Countries: Australia</category>
<category>IASB Projects: Intangible assets</category>
<category>Standards: IFRS 3</category>
<category>Standards: IAS 38</category>
<guid isPermaLink="false">2011-134</guid>
</item>
<item>
<title>22 February 2011: Agenda for the IASB/FASB joint special meeting</title>
<description>The IASB and FASB will hold a joint special meeting at the IASB offices in London from 1 to 2 March 2011;
the agenda for the meeting is now available.</description>
<link>http://www.iasplus.com/pastnews/2011feb.htm#0222-1</link>
<pubDate>Tue, 22 Feb 2011 10:00 +0100</pubDate>
<category>IASB</category>
<category>IASB meetings</category>
<category>FASB</category>
<guid isPermaLink="false">2011-133</guid>
</item>
<item>
<title>21 February 2011: EU formally adopts May 2010 annual improvements</title>
<description>The European Union has published the Commission Regulation (EC) No 149/2011 endorsing the annual
improvements published by the IASB on 6 May 2010.</description>
<link>http://www.iasplus.com/pastnews/2011feb.htm#0221-2</link>
<pubDate>Mon, 21 Feb 2011 11:00 +0100</pubDate>
<category>Countries: Europe</category>
<category>IASB Projects: Annual improvements</category>
<guid isPermaLink="false">2011-132</guid>
</item>
<item>
<title>21 February 2011: Meeting of IASB representatives with the Global Preparers Forum</title>
<description>On 25 February 2011, IASB representatives will meet with the Global Preparers Forum.
The following topics will be discussed: IASB work plan,
Post-implementation review, IASB communications, Hedge accounting, Cross-cutting issues: Measuring uncertain future cash flows,
Revenue Recognition, Lease accounting.</description>
<link>http://www.iasplus.com/pastnews/2011feb.htm#0221-1</link>
<pubDate>Mon, 21 Feb 2011 10:20 +0100</pubDate>
<category>IASB</category>
<category>IASB meetings</category>
<category>GPF</category>
<category>Work plan</category>
<category>IASB Projects: Hedge accounting</category>
<category>IASB Projects: Revenue</category>
<category>IASB Projects: Leases</category>
<guid isPermaLink="false">2011-131</guid>
</item>
<item>
<title>18 February 2011: Final notes from the main February IASB meeting</title>
<description>The IASB is holding its regular monthly meeting in London on 15-18 February 2011, some of which is a joint meeting with the FASB. We've posted Deloitte observer notes from the additional revenue recognition, leases and insurance contracts sessions held on the third day of the meeting and the notes on insurance contracts from the fourth day of the meeting.</description>
<link>http://www.iasplus.com/pastnews/2011feb.htm#0218-5</link>
<pubDate>Fri, 18 Feb 2011 16:20 -0500</pubDate>
<category>IASB</category>
<category>IASB meetings</category>
<category>FASB</category>
<category>IASB Projects: Revenue</category>
<category>IASB Projects: Insurance</category>
<category>IASB Projects: Leases</category>
<guid isPermaLink="false">2011-130</guid>
</item>
<item>
<title>18 February 2011: Deloitte publications update</title>
<description>New publications available from Deloitte include the IASB Project Insights on impairment, leases and revenue, a French translation of an IFRS on Point newsletter, a Japanese webcast on the recent IASB meeting and a new Insurance Accounting Newsletter by Deloitte (United Kingdom).</description>
<link>http://www.iasplus.com/pastnews/2011feb.htm#0218-4</link>
<pubDate>Fri, 18 Feb 2011 13:45 -0500</pubDate>
<category>Publications</category>
<category>Countries: United Kingdom</category>
<category>Translations</category>
<category>Languages: French</category>
<category>Countries: Japan</category>
<category>Languages: Japanese</category>
<category>IASB Projects: Impairment</category>
<category>IASB Projects: Leases</category>
<category>IASB Projects: Revenue</category>
<guid isPermaLink="false">2011-129</guid>
</item>
<item>
<title>18 February 2011: Further notes from the main February IASB meeting</title>
<description>The IASB is holding its regular monthly meeting in London on 15-18 February 2011, some of which is a joint meeting with the FASB. We've posted Deloitte observer notes from the additional revenue recognition session held on the second day of the meeting and some notes from the third day of the meeting covering leases, impairment of financial instruments, revenue recognition and cross-cutting issues.</description>
<link>http://www.iasplus.com/pastnews/2011feb.htm#0218-3</link>
<pubDate>Fri, 18 Feb 2011 13:40 +1030</pubDate>
<category>IASB</category>
<category>IASB meetings</category>
<category>FASB</category>
<category>IASB Projects: Revenue</category>
<category>IASB Projects: Insurance</category>
<category>IASB Projects: Leases</category>
<guid isPermaLink="false">2011-128</guid>
</item>
<item>
<title>18 February 2011: US survey reveals impacts of lease accounting proposals</title>
<description>A United States survey has been released, assessing the potential impact of the proposed revisions to lease accounting.</description>
<link>http://www.iasplus.com/pastnews/2011feb.htm#0218-2</link>
<pubDate>Fri, 18 Feb 2011 13:40 +1030</pubDate>
<category>IASB Projects: Leases</category>
<category>Publications</category>
<category>Countries: United States</category>
<guid isPermaLink="false">2011-127</guid>
</item>
<item>
<title>18 February 2011: Thomas J. Linsmeier appointed for a second term on the FASB</title>
<description>The Financial Accounting Foundation (FAF) has announced that Thomas J. Linsmeier has been appointed to a second five-year term as a member of the Financial Accounting Standards Board (FASB) beginning 1 July 2011.</description>
<link>http://www.iasplus.com/pastnews/2011feb.htm#0218-1</link>
<pubDate>Fri, 18 Feb 2011 13:40 +1030</pubDate>
<category>FASB</category>
<category>Countries: United States</category>
<guid isPermaLink="false">2011-126</guid>
</item>
<item>
<title>17 February 2011: Meeting of the IFRS Advisory Council</title>
<description>On 21 and 22 February 2011, the IFRS Advisory Council will meet. The following topics will be discussed: Meeting with the Trustees,
IASB Activities – Update on the more challenging issues within the four major projects focused on by the IASB at the moment, the
IASB's post-implementation reviews, Advisory Council performance review, effective dates and transition,
IASB post-2011 agenda, and Monitoring Board performance review.</description>
<link>http://www.iasplus.com/pastnews/2011feb.htm#0217-3</link>
<pubDate>Thu, 17 Feb 2011 12:10 +0100</pubDate>
<category>IFRS Advisory Council</category>
<category>IASB Projects: Agenda Consultation</category>
<category>IASB Projects: Effective dates</category>
<guid isPermaLink="false">2011-125</guid>
</item>
<item>
<title>17 February 2011: Meeting of IASB representatives with the Analyst Representative Group</title>
<description>On 23 February 2011, IASB representatives will meet with the Analyst Representative Group to discuss
the IASB's post-implementation reviews, impairment of financial assets, offsetting financial assets and financial liabilities,
lease accounting and hedge accounting.</description>
<link>http://www.iasplus.com/pastnews/2011feb.htm#0217-2</link>
<pubDate>Thu, 17 Feb 2011 10:40 +0100</pubDate>
<category>IASB</category>
<category>IASB meetings</category>
<category>ARG</category>
<category>IASB Projects: Impairment</category>
<category>IASB Projects: Offsetting</category>
<category>IASB Projects: Leases</category>
<category>IASB Projects: Hedge accounting</category>
<category>IASB Projects: Financial instruments</category>
<category>Standards: IFRS 9</category>
<guid isPermaLink="false">2011-124</guid>
</item>
<item>
<title>17 February 2011: Notes from Day 2 of the main February IASB meeting</title>
<description>The IASB is holding its regular monthly meeting in London on 15-18 February 2011, some of which is a joint meeting with the FASB. We've posted Deloitte observer notes from the second day of the meeting, where discussion covered revenue recognition, insurance contracts and leases.</description>
<link>http://www.iasplus.com/pastnews/2011feb.htm#0217-1</link>
<pubDate>Thu, 17 Feb 2011 11:40 +1030</pubDate>
<category>IASB</category>
<category>IASB meetings</category>
<category>FASB</category>
<category>IASB Projects: Revenue</category>
<category>IASB Projects: Insurance</category>
<category>IASB Projects: Leases</category>
<guid isPermaLink="false">2011-123</guid>
</item>
<item>
<title>16 February 2011: Deloitte publications update</title>
<description>New publications available from Deloitte include the IASB Project Insights on consolidation, joint arrangements and post-employment benefits, a Japanese translation of an IFRS in Focus newsletter and the February edition of IFRS Insights published by Deloitte (United States).</description>
<link>http://www.iasplus.com/pastnews/2011feb.htm#0216-6</link>
<pubDate>Wed, 16 Feb 2011 16:30 -0500</pubDate>
<category>Publications</category>
<category>Countries: United States</category>
<category>Translations</category>
<category>Countries: Japan</category>
<category>Languages: Japanese</category>
<category>IASB Projects: Consolidation</category>
<category>IASB Projects: Joint arrangements</category>
<category>IASB Projects: Post-employment benefits</category>
<category>IFRS Insights</category>
<guid isPermaLink="false">2011-122</guid>
</item>
<item>
<title>16 February 2011: IFRS Foundation Education Initiative publishes briefing for chief executives</title>
<description>The IFRS Foundation Education Initiative has published the 2011 edition of 'International Financial Reporting
Standards: A Briefing for Chief Executives, Audit Committees and Boards of Directors' to the eIFRS site.</description>
<link>http://www.iasplus.com/pastnews/2011feb.htm#0216-5</link>
<pubDate>Wed, 16 Feb 2011 15:20 -0500</pubDate>
<category>IFRS Foundation</category>
<guid isPermaLink="false">2011-121</guid>
</item>
<item>
<title>16 February 2011: EFRAG Outreach on Financial Statement Presentation – feedback report</title>
<description>Between September and December 2010, the European Financial Reporting Advisory Group (EFRAG) and
the European National Standard Setters jointly organised meetings in ten European cities to assist the
IASB in gathering the views of European constituents on the tentative decisions included
in the IASB staff draft of the Exposure Draft 'Financial Statement Presentation'. EFRAG has now issued a
feedback report summarising the views expressed by European constituents.</description>
<link>http://www.iasplus.com/pastnews/2011feb.htm#0216-4</link>
<pubDate>Wed, 16 Feb 2011 15:15 +0100</pubDate>
<category>EFRAG</category>
<category>IASB Projects: Financial statement presentation</category>
<category>Countries: Europe</category>
<guid isPermaLink="false">2011-120</guid>
</item>
<item>
<title>16 February 2011: Notes from Day 1 of the main February IASB meeting</title>
<description>The IASB is holding its regular monthly meeting in London on 15-18 February 2011, some of which is a joint meeting with the FASB. We've posted Deloitte observer notes from the first day of the meeting, which was an IASB-only meeting discussing the effective date for forthcoming standards on consolidation and joint ventures, post-employment benefits and the impairment of financial instruments.</description>
<link>http://www.iasplus.com/pastnews/2011feb.htm#0216-3</link>
<pubDate>Wed, 16 Feb 2011 11:44 +1030</pubDate>
<category>IASB</category>
<category>IASB meetings</category>
<category>IASB Projects: Consolidation</category>
<category>IASB Projects: Joint arrangements</category>
<category>IASB Projects: Post-employment benefits</category>
<category>IASB Projects: Financial instruments</category>
<category>IASB Projects: Impairment</category>
<guid isPermaLink="false">2011-119</guid>
</item>
<item>
<title>16 February 2011: Upcoming Dbriefs webcasts</title>
<description>Two new Dbriefs webcasts on financial reporting topics are scheduled during March.</description>
<link>http://www.iasplus.com/pastnews/2011feb.htm#0216-2</link>
<pubDate>Wed, 16 Feb 2011 11:44 +1030</pubDate>
<category>Countries: United States</category>
<category>Webcasts</category>
<category>IASB Projects: Financial instruments</category>
<guid isPermaLink="false">2011-118</guid>
</item>
<item>
<title>16 February 2011: IVSC issues exposure draft on depreciated replacement cost</title>
<description>The International Valuation Professional Board, an independent technical body of the International Valuation Standards Council (IVSC), has released for comment an exposure draft of Technical Information Paper 2 'Depreciated Replacement Cost'.</description>
<link>http://www.iasplus.com/pastnews/2011feb.htm#0216-1</link>
<pubDate>Wed, 16 Feb 2011 11:44 +1030</pubDate>
<category>IVSC</category>
<category>IASB Projects: Fair value measurement</category>
<category>Standards: IFRS 3</category>
<category>Standards: IAS 38</category>
<category>Exposure drafts</category>
<guid isPermaLink="false">2011-117</guid>
</item>
<item>
<title>15 February 2011: IASB publications update</title>
<description>The IFRS Foundation has announced that the Red Book of International Financial Reporting Standards 2011 will
be published in March 2011. The coming soon section of the IASB's upcoming publications page also features 'IFRS – Offizielle Verlautbarungen
zum 1. Januar 2010', the German language translation of the Red Book 2010. Also, the IFRS Foundation informs of the
publication of new Kazakh and Armenian translations.</description>
<link>http://www.iasplus.com/pastnews/2011feb.htm#0215-3</link>
<pubDate>Tue, 15 Feb 2011 12:30 +0100</pubDate>
<category>IASB</category>
<category>Publications</category>
<category>Languages: German</category>
<category>Languages: Kazakh</category>
<category>Languages: Armenian</category>
<category>Countries: Germany</category>
<category>Countries: Kazakhstan</category>
<category>Countries: Armenia</category>
<category>Countries: Europe</category>
<guid isPermaLink="false">2011-116</guid>
</item>
<item>
<title>15 February 2011: New EFRAG TEG composition as of April 2011</title>
<description>The European Financial Reporting Advisory Group (EFRAG) Supervisory Board has announced the composition
of the EFRAG Technical Expert Group (TEG), to take effect in April 2011.</description>
<link>http://www.iasplus.com/pastnews/2011feb.htm#0215-2</link>
<pubDate>Tue, 15 Feb 2011 11:15 +0100</pubDate>
<category>EFRAG</category>
<category>Countries: Europe</category>
<guid isPermaLink="false">2011-115</guid>
</item>
<item>
<title>15 February 2011: Australia seeks recognition of 'Reduced Disclosure Regime' (RDR)</title>
<description>The Australian Accounting Standards Board (AASB) has written to the IASB requesting acknowledgement of Australia's 'Reduced Disclosure Regime' (RDR) within the broader IFRS framework.</description>
<link>http://www.iasplus.com/pastnews/2011feb.htm#0215-1</link>
<pubDate>Tue, 15 Feb 2011 16:15 +1030</pubDate>
<category>Countries: Australia</category>
<category>IFRS for SMEs</category>
<category>Differential reporting</category>
<guid isPermaLink="false">2011-114</guid>
</item>
<item>
<title>14 February 2011: Deloitte publications update</title>
<description>New publications available from Deloitte include the 2010 IFRS Compliance Questionnaire in Spanish, German language newsletter explaining the main requirements of the impairment supplement to ED/2009/12, a Japanese translation of IFRS in Focus - IASB issues exposure draft on offsetting financial assets and financial liabilities, Polish translations of IFRS in your Pocket 2010, Model IFRS Consolidated Financial Statements for 2010, Deloitte's 2010 IFRS Presentation and Disclosure Checklist and guide to IFRS 3 'Business Combinations', and a Heads Up on FASB inviting comments on IASB's hedge accounting proposals.</description>
<link>http://www.iasplus.com/pastnews/2011feb.htm#0214-3</link>
<pubDate>Mon, 14 Feb 2011 16:46 -0500</pubDate>
<category>Publications</category>
<category>Countries: United States</category>
<category>Countries: Colombia</category>
<category>Translations</category>
<category>Countries: Japan</category>
<category>Languages: Japanese</category>
<category>Countries: Poland</category>
<category>Languages: Spanish</category>
<category>Languages: German</category>
<category>Languages: Polish</category>
<guid isPermaLink="false">2011-113</guid>
</item>
<item>
<title>14 February 2011: Additional IASB/FASB meeting in March</title>
<description>The IASB has announced that an additional IASB/FASB joint meeting will take place on the 28 and 29 March 2011 in London.
Also, the IASB will hold a joint meeting with the European Financial Reporting Advisory Group (EFRAG) on 24 February 2011.</description>
<link>http://www.iasplus.com/pastnews/2011feb.htm#0214-2</link>
<pubDate>Mon, 14 Feb 2011 14:40 +0100</pubDate>
<category>FASB</category>
<category>IASB meetings</category>
<category>IASB</category>
<category>EFRAG</category>
<category>Countries: Europe</category>
<guid isPermaLink="false">2011-112</guid>
</item>
<item>
<title>14 February 2011: United States and Japan discuss convergence</title>
<description>Representatives of the Accounting Standards Board of Japan (ASBJ) and the Financial Accounting Standards Board (FASB) met on February 7 and 8, 2011, in Norwalk, Connecticut, in the latest a series of discussions between the ASBJ and the FASB designed to enhance dialogue between the two Boards in their shared pursuit of global convergence of accounting standards.</description>
<link>http://www.iasplus.com/pastnews/2011feb.htm#0214-1</link>
<pubDate>Mon, 14 Feb 2011 16:55 +1030</pubDate>
<category>FASB</category>
<category>Countries: Japan</category>
<category>Countries: United States</category>
<category>Convergence</category>
<category>ASBJ</category>
<guid isPermaLink="false">2011-111</guid>
</item>
<item>
<title>12 February 2011: Michel Barnier calls for worldwide adoption of IFRSs</title>
<description>In a speech given at the European Commission conference on financial reporting and auditing,
Michel Barnier, current European Commissioner for Internal Market and Services into whose remit accounting and auditing in
Europe fall, spoke on the need of an increased application of IFRS worldwide and possible means of achieving that.</description>
<link>http://www.iasplus.com/pastnews/2011feb.htm#0212-1</link>
<pubDate>Sat, 12 Feb 2011 12:10 +0100</pubDate>
<category>Countries: Europe</category>
<category>Convergence</category>
<guid isPermaLink="false">2011-110</guid>
</item>
<item>
<title>11 February 2011: The Bruce Column - Clarity and Thought in Brussels</title>
<description>The European Commission's conference on financial reporting and auditing in Brussels was characterised by guarded optimism. And as Robert Bruce, our regular resident columnist, reports, it was also the setting for a forthright and unequivocal speech from Hans Hoogervorst, on his debut as IASB Chairman Designate.</description>
<link>http://www.iasplus.com/bruce/column110211.htm</link>
<pubDate>Fri, 11 Feb 2011 17:00 -0500</pubDate>
<category>Robert Bruce</category>
<category>Hoogervorst</category>
<category>Countries: Europe</category>
<guid isPermaLink="false">B2011-002</guid>
</item>
<item>
<title>11 February 2011: Remarks by Paul A.Volcker in remembrance of Tommaso Padoa-Schioppa</title>
<description>The IASB has posted to its website a speech by Paul A.Volcker in remembrance of Tommaso Padoa-Schioppa, given at Bocconi University in Milan, Italy, on 1 February 2011.</description>
<link>http://www.iasplus.com/pastnews/2011feb.htm#0211-3</link>
<pubDate>Fri, 11 Feb 2011 14:50 +0100</pubDate>
<category>IFRS Trustees</category>
<guid isPermaLink="false">2011-109</guid>
</item>
<item>
<title>11 February 2011: Canadian roundtable on IASB hedging proposals</title>
<description>The Canadian Accounting Standards Board (AcSB) is facilitating an IASB roundtable on the IASB's exposure draft ED/2010/13 'Hedge Accounting'.</description>
<link>http://www.iasplus.com/pastnews/2011feb.htm#0211-2</link>
<pubDate>Fri, 11 Feb 2011 15:20 +1030</pubDate>
<category>Countries: Canada</category>
<category>IASB Projects: Hedge accounting</category>
<category>IASB Projects: Financial instruments</category>
<guid isPermaLink="false">2011-108</guid>
</item>
<item>
<title>11 February 2011: Japanese IFRS conference</title>
<description>Deloitte (Japan) is hosting its annual IFRS conference on Wednesday 2 March 2011. The theme of the conference is the current and future directions of IFRS how Japanese companies should respond.</description>
<link>http://www.iasplus.com/pastnews/2011feb.htm#0211-1</link>
<pubDate>Fri, 11 Feb 2011 15:20 +1030</pubDate>
<category>Countries: Japan</category>
<category>Languages: Japanese</category>
<category>Convergence</category>
<guid isPermaLink="false">2011-107</guid>
</item>
<item>
<title>10 February 2011: Deloitte publications update</title>
<description>New publications available from Deloitte include an analysis of the impairment Supplement issued by the IASB, Korean and Spanish translations of IFRS in Focus newsletters and a CFO Insights newsletter prepared by Deloitte (United States).</description>
<link>http://www.iasplus.com/pastnews/2011feb.htm#0210-6</link>
<pubDate>Thu, 10 Feb 2011 17:00 -0500</pubDate>
<category>Publications</category>
<category>Countries: United States</category>
<category>Countries: Colombia</category>
<category>Translations</category>
<category>Languages: Spanish</category>
<category>IASB Projects: Impairment</category>
<guid isPermaLink="false">2011-106</guid>
</item>
<item>
<title>10 February 2011: Agenda for the February 2011 IASB meeting slightly changed</title>
<description>The agenda for the IASB meeting next week has been slightly changed:
The sessions on Friday have been pulled forward by half an hour.</description>
<link>http://www.iasplus.com/pastnews/2011feb.htm#0210-5</link>
<pubDate>Thu, 10 Feb 2011 14:55 +0100</pubDate>
<category>IASB</category>
<category>IASB meetings</category>
<guid isPermaLink="false">2011-105</guid>
</item>
<item>
<title>10 February 2011: FRC wants to bring audit closer to investor needs</title>
<description>In a speech given at the European Commission conference on financial reporting and auditing today,
Stephen Haddrill, chief executive of the UK Financial Reporting Council, said, that it is high time to close the gap
between what audit does and what users expect from an audit of the financial statements.</description>
<link>http://www.iasplus.com/pastnews/2011feb.htm#0210-4</link>
<pubDate>Thu, 10 Feb 2011 14:30 +0100</pubDate>
<category>Auditing</category>
<category>Countries: Europe</category>
<category>Countries: United Kingdom</category>
<guid isPermaLink="false">2011-104</guid>
</item>
<item>
<title>10 February 2011: New IFRS Foundation liaison office in Tokyo</title>
<description>The IFRS Foundation has announced its intention to open an office in Tokyo for enhanced
liaison in the Asia-Oceania region.</description>
<link>http://www.iasplus.com/pastnews/2011feb.htm#0210-3</link>
<pubDate>Thu, 10 Feb 2011 14:05 +0100</pubDate>
<category>IFRS Foundation</category>
<category>Countries: Japan</category>
<category>Countries: Asia-Pacific</category>
<guid isPermaLink="false">2011-103</guid>
</item>
<item>
<title>10 February 2011: FASB calls for views on hedge accounting</title>
<description>The United States Financial Accounting Standards Board (FASB) has issued a Discussion Paper to solicit input on how to improve, simplify, and converge the financial reporting requirements for hedging activities.</description>
<link>http://www.iasplus.com/pastnews/2011feb.htm#0210-2</link>
<pubDate>Thu, 10 Feb 2011 18:05 +1030</pubDate>
<category>FASB</category>
<category>IASB Projects: Hedge accounting</category>
<category>IASB Projects: Financial instruments</category>
<category>Countries: United States</category>
<guid isPermaLink="false">2011-102</guid>
</item>
<item>
<title>10 February 2011: Directors urged to go "beyond compliance" in 2011</title>
<description>The need for directors to seize the opportunities in regulatory change, such as IFRS, has been highlighted as a key consideration for 2011.</description>
<link>http://www.iasplus.com/pastnews/2011feb.htm#0210-1</link>
<pubDate>Thu, 10 Feb 2011 18:05 +1030</pubDate>
<category>Publications</category>
<category>Convergence</category>
<category>Corporate governance</category>
<guid isPermaLink="false">2011-101</guid>
</item>
<item>
<title>9 February 2011: Hans Hoogervorst discusses the objectives of financial reporting</title>
<description>Hans Hoogervorst, Chairman of the Board of the Netherlands Authorities for the Financial Markets (AFM), and future chairman of the IASB, spoke in Brussels today on the objectives of financial reporting.</description>
<link>http://www.iasplus.com/pastnews/2011feb.htm#0209-3</link>
<pubDate>Wed, 09 Feb 2011 14:10 -0500</pubDate>
<category>Hoogervorst</category>
<category>IASB</category>
<category>Financial reporting</category>
<category>IASB Projects: Conceptual Framework</category>
<category>Global financial crisis</category>
<category>Standards: IAS 39</category>
<guid isPermaLink="false">2011-100</guid>
</item>
<item>
<title>9 February 2011: Dick Sluimers appointed IFRS Foundation Trustee</title>
<description>The IFRS Foundation, the oversight body of the International Accounting Standards Board (IASB),
has announced the appointment of Dick Sluimers as a Trustee of the IFRS Foundation.</description>
<link>http://www.iasplus.com/pastnews/2011feb.htm#0209-2</link>
<pubDate>Wed, 09 Feb 2011 12:50 +0100</pubDate>
<category>IFRS Foundation</category>
<category>IFRS Trustees</category>
<guid isPermaLink="false">2011-099</guid>
</item>
<item>
<title>9 February 2011: GRI responds to EC consultation on disclosure of non-financial information</title>
<description>The Global Reporting Initiative (GRI) has submitted a reply to the public consultation
of the Services of the Internal Market and Services Directorate General of the European Commission
on stakeholders' views on ways to improve the disclosure by enterprises of non- financial information (e.g. social and environmental).</description>
<link>http://www.iasplus.com/pastnews/2011feb.htm#0209-1</link>
<pubDate>Wed, 09 Feb 2011 11:20 +0100</pubDate>
<category>Sustainability reporting</category>
<category>Countries: Europe</category>
<category>GRI</category>
<guid isPermaLink="false">2011-098</guid>
</item>
<item>
<title>8 February 2011: Deloitte publications update</title>
<description>New publications available from Deloitte include two IFRS in Focus newsletters on the supplement on impairment and the offsetting exposure draft issued by the IASB, a Spanish translation of an IFRS in Focus newsletter, a Tracking IFRS newsletter prepared by Deloitte (India) and a Heads Up on impairment issued by Deloitte (United States).</description>
<link>http://www.iasplus.com/pastnews/2011feb.htm#0208-2</link>
<pubDate>Tue, 08 Feb 2011 16:30 -0500</pubDate>
<category>Publications</category>
<category>Countries: United States</category>
<category>Countries: Colombia</category>
<category>Translations</category>
<category>Countries: India</category>
<category>Languages: Spanish</category>
<category>IASB Projects: Offsetting</category>
<category>IASB Projects: Impairment</category>
<guid isPermaLink="false">2011-097</guid>
</item>
<item>
<title>8 February 2011: World Economic Forum discusses integrated reporting</title>
<description>The 2011 Annual Meeting of the World Economic Forum (WEF), recently held in Davos-Klosters, included a session entitled 'Accounting for New Realities: Redesigning Corporate Reporting'.</description>
<link>http://www.iasplus.com/pastnews/2011feb.htm#0208-1</link>
<pubDate>Tue, 08 Feb 2011 15:40 +1030</pubDate>
<category>Sustainability reporting</category>
<category>Integrated reporting</category>
<guid isPermaLink="false">2011-096</guid>
</item>
<item>
<title>7 February 2011: Agenda for the February 2011 IASB meeting</title>
<description>The IASB will hold its monthly meeting for February 2011 at the IASB offices in London from 14 to 18 February 2011. The third, fourth and fifth days of the meeting are joint meetings with FASB.</description>
<link>http://www.iasplus.com/pastnews/2011feb.htm#0207-3</link>
<pubDate>Tue, 08 Feb 2011 10:00 +1030</pubDate>
<category>IASB</category>
<category>IASB meetings</category>
<category>FASB</category>
<guid isPermaLink="false">2011-095</guid>
</item>
<item>
<title>7 February 2011: Monitoring Board releases report on governance review for public consultation</title>
<description>The IFRS Foundation Monitoring Board has released for public comment a
document 'Consultative Report on the Review of the IFRS Foundation's Governance'.</description>
<link>http://www.iasplus.com/pastnews/2011feb.htm#0207-2</link>
<pubDate>Mon, 07 Feb 2011 11:00 +0100</pubDate>
<category>Monitoring Board</category>
<category>IFRS Foundation</category>
<category>IFRS Foundation governance review</category>
<guid isPermaLink="false">2011-094</guid>
</item>
<item>
<title>7 February 2011: Updated Canadian guide to assurance implications of the changeover to IFRS</title>
<description>The Task Force on Assurance Implications of Changeover to IFRSs of the Canadian Institute of Chartered Accountants (CICA) has published an updated guide for auditors dealing with auditing and assurance matters arising from the changeover from existing Canadian GAAP to IFRSs.</description>
<link>http://www.iasplus.com/pastnews/2011feb.htm#0207-1</link>
<pubDate>Mon, 07 Feb 2011 15:35 +1030</pubDate>
<category>Countries: Canada</category>
<category>IFRS transition</category>
<category>Auditing</category>
<category>CICA</category>
<guid isPermaLink="false">2011-093</guid>
</item>
<item>
<title>4 February 2011: Deloitte publications update</title>
<description>New publications available from Deloitte include three Spanish translations issued by Deloitte (Colombia) and an alert and two Accounting Roundup editions issued by Deloitte (United States).</description>
<link>http://www.iasplus.com/pastnews/2011feb.htm#0204-6</link>
<pubDate>Fri, 04 Feb 2011 17:10 -0500</pubDate>
<category>Publications</category>
<category>Countries: United States</category>
<category>Countries: Colombia</category>
<category>Translations</category>
<guid isPermaLink="false">2011-092</guid>
</item>
<item>
<title>4 February 2011: Additional Board meeting added for March</title>
<description>The IASB has announced that an additional joint IASB/FASB meeting will take place on 1-2 March 2011 in London. Meeting times and topics to be discussed have not been announced.</description>
<link>http://www.iasplus.com/pastnews/2011feb.htm#0204-5</link>
<pubDate>Fri, 04 Feb 2011 13:30 -0500</pubDate>
<category>IASB meetings</category>
<category>IASB</category>
<category>FASB</category>
<guid isPermaLink="false">2011-091</guid>
</item>
<item>
<title>4 February 2011: New editorial corrections to IFRSs</title>
<description>The IASB has posted to its website a new batch of Editorial Corrections to IFRSs.</description>
<link>http://www.iasplus.com/pastnews/2011feb.htm#0204-4</link>
<pubDate>Fri, 04 Feb 2011 13:30 -0500</pubDate>
<category>Editorial corrections</category>
<category>Standards</category>
<category>IASB</category>
<guid isPermaLink="false">2011-090</guid>
</item>
<item>
<title>4 February 2011: IFRS for SMEs news</title>
<description>The IFRS for SMEs has been adopted in Ghana, Honduras and Jamaica.
The IFRS Foundation has posted three new PowerPoint presentations about the IFRS For SMEs.</description>
<link>http://www.iasplus.com/pastnews/2011feb.htm#0204-3</link>
<pubDate>Fri, 04 Feb 2011 14:30 +0100</pubDate>
<category>Countries: Ghana</category>
<category>Countries: Jamaica</category>
<category>Countries: Honduras</category>
<category>IFRS for SMEs</category>
<guid isPermaLink="false">2011-089</guid>
</item>
<item>
<title>4 February 2011: New Zealand looks for further improvements in deferred tax accounting</title>
<description>A summary of recent meetings of the New Zealand Financial Reporting Standards Board (FRSB) provides some insight into the ongoing debate about deferred taxes in New Zealand and points to further possible changes in deferred tax accounting.</description>
<link>http://www.iasplus.com/pastnews/2011feb.htm#0204-2</link>
<pubDate>Fri, 04 Feb 2011 14:42 +1030</pubDate>
<category>Countries: New Zealand</category>
<category>IASB Projects: Income taxes</category>
<category>Standards: IAS 12</category>
<guid isPermaLink="false">2011-088</guid>
</item>
<item>
<title>4 February 2011: Research shows impacts of IFRS adoption on global funds flows</title>
<description>A recent research paper tests the theory that mandating a uniform set of accounting standards such as IFRS improves financial statement comparability that in turn attracts greater cross-border investment.</description>
<link>http://www.iasplus.com/pastnews/2011feb.htm#0204-1</link>
<pubDate>Fri, 04 Feb 2011 14:42 +1030</pubDate>
<category>Research</category>
<category>Convergence</category>
<guid isPermaLink="false">2011-087</guid>
</item>
<item>
<title>3 February 2011: Further notes from Day 2 of the additional February IASB meeting</title>
<description>The IASB held an additional meeting in London on 1-2 February 2011, some of which was a joint meeting with the FASB. We've posted additional Deloitte observer notes from the joint meeting with the FASB during day 2 of the meeting, where revenue recognition and insurance contracts were discussed.</description>
<link>http://www.iasplus.com/pastnews/2011feb.htm#0203-6</link>
<pubDate>Fri, 04 Feb 2011 09:50 +1030</pubDate>
<category>IASB</category>
<category>IASB meetings</category>
<category>IASB Projects: Revenue</category>
<category>IASB Projects: Insurance</category>
<guid isPermaLink="false">2011-086</guid>
</item>
<item>
<title>3 February 2011: Deloitte publications update</title>
<description>New publications available from Deloitte include updated IFRS Insights documents, 'IFRS on Point' for January and two IFRS publications issued by Deloitte (Czech Republic).</description>
<link>http://www.iasplus.com/pastnews/2011feb.htm#0203-5</link>
<pubDate>Thu, 03 Feb 2011 17:30 -0500</pubDate>
<category>Publications</category>
<category>IASB Projects: Leases</category>
<category>IASB Projects: Revenue</category>
<category>IASB Projects: Post-employment benefits</category>
<category>IASB Projects: Insurance</category>
<category>IFRS on Point</category>
<category>Model financial statements</category>
<guid isPermaLink="false">2011-085</guid>
</item>
<item>
<title>3 February 2011: PCAOB progress in international audit firm inspections</title>
<description>The US Public Company Accounting Oversight Board has released information about the status of inspections of registered non-US accounting firms.</description>
<link>http://www.iasplus.com/pastnews/2011feb.htm#0203-4</link>
<pubDate>Thu, 03 Feb 2011 17:30 -0500</pubDate>
<category>PCAOB</category>
<category>Countries: United States</category>
<guid isPermaLink="false">2011-085</guid>
</item>
<item>
<title>3 February 2011: Steven Maijoor is confirmed as ESMA's first Chair</title>
<description>The European Parliament confirmed Steven Maijoor as the first Chair of the newly established European Securities and Markets Authority (ESMA). This follows the nomination by the ESMA's Board of Supervisors on 11 January 2011. It is anticipated that Maijoor will take office on 1 April 2011.</description>
<link>http://www.iasplus.com/pastnews/2011feb.htm#0203-3</link>
<pubDate>Thu, 03 Feb 2011 12:00 -0500</pubDate>
<category>Countries: Europe</category>
<category>ESMA</category>
<category>Regulation and enforcement</category>
<guid isPermaLink="false">2011-085</guid>
</item>
<item>
<title>3 February 2011: New sustainability resources and proposals from the Global Reporting Initiative</title>
<description>The Global Reporting Initiative (GRI), which publishes a widely used 'Sustainability Reporting Framework', has recently publicly issued a number of related documents and resources.</description>
<link>http://www.iasplus.com/pastnews/2011feb.htm#0203-2</link>
<pubDate>Thu, 03 Feb 2011 17:40 +1030</pubDate>
<category>Sustainability reporting</category>
<category>GRI</category>
<guid isPermaLink="false">2011-084</guid>
</item>
<item>
<title>3 February 2011: EFRAG to host discussion on IASB financial instruments proposals</title>
<description>On 28 February 2011, EFRAG is hosting an IASB discussion forum on the IASB's proposals on hedge accounting, impairment of financial assets and offsetting of financial assets and liabilities, in an open dialogue with an IASB delegation of Board members and staff.</description>
<link>http://www.iasplus.com/pastnews/2011feb.htm#0203-1</link>
<pubDate>Thu, 03 Feb 2011 17:40 +1030</pubDate>
<category>IASB</category>
<category>EFRAG</category>
<category>Countries: Europe</category>
<category>IASB Projects: Financial instruments</category>
<category>IASB Projects: Hedge accounting</category>
<category>IASB Projects: Impairment</category>
<category>IASB Projects: Offsetting</category>
<guid isPermaLink="false">2011-083</guid>
</item>
<item>
<title>2 February 2011: Notes from Day 2 of the additional February IASB meeting</title>
<description>The IASB is holding an additional meeting in London on 1-2 February 2011, some of which is a joint meeting with the FASB. We've posted Deloitte observer notes from the first part of day 2 of the meeting where post-employment benefits was discussed.</description>
<link>http://www.iasplus.com/pastnews/2011feb.htm#0202-6</link>
<pubDate>Thu, 03 Feb 2011 09:39 +1030</pubDate>
<category>IASB</category>
<category>IASB meetings</category>
<category>IASB Projects: Post-employment benefits</category>
<guid isPermaLink="false">2011-082</guid>
</item>
<item>
<title>2 February 2011: Deloitte publications update</title>
<description>New publications available from Deloitte include summaries of recent IFRS activity, e-learning modules in Chinese, webcasts prepared by Deloitte (Japan) and publications issued by Deloitte (United States) on joint FASB/IASB projects.</description>
<link>http://www.iasplus.com/pastnews/2011feb.htm#0202-5</link>
<pubDate>Wed, 02 Feb 2011 17:00 -0500</pubDate>
<category>Publications</category>
<category>Countries: Australia</category>
<category>Countries: China</category>
<category>Countries: Japan</category>
<category>Countries: United States</category>
<category>Heads Up</category>
<category>IASB Projects: Leases</category>
<category>IASB Projects: Offsetting</category>
<category>Languages: Chinese</category>
<category>Languages: Japanese</category>
<guid isPermaLink="false">2011-081</guid>
</item>
<item>
<title>2 February 2011: IASB Chairman discusses the future of accounting</title>
<description>CFO.com recently sat down with Sir David Tweedie who discussed IFRSs, professional judgement, accounting education and his successor. He also discussed how the United States fits into the future of global accounting standards.</description>
<link>http://www.iasplus.com/pastnews/2011feb.htm#0202-4</link>
<pubDate>Wed, 02 Feb 2011 11:15 -0500</pubDate>
<category>Countries: United States</category>
<category>IASB</category>
<category>Tweedie</category>
<category>Hoogervorst</category>
<guid isPermaLink="false">2011-080</guid>
</item>
<item>
<title>2 February 2011: FRC concerned about principal risks and uncertainties reporting</title>
<description>The Financial Reporting Review Panel (FRRP) of the UK Financial Reporting Council (FRC) is
concerned about how companies are reporting the principal risks and uncertainties facing their business.</description>
<link>http://www.iasplus.com/pastnews/2011feb.htm#0202-3</link>
<pubDate>Wed, 02 Feb 2011 11:40 +0100</pubDate>
<category>Countries: United Kingdom</category>
<category>Management commentary</category>
<category>UK FRC</category>
<guid isPermaLink="false">2011-079</guid>
</item>
<item>
<title>2 February 2011: United States SEC extends comment period for proposed resources entity disclosure rules</title>
<description>The United States Securities and Exchange Commission (SEC) has extended the comment period for three Dodd-Frank Act proposed rules, 'Disclosure of Payments by Resource Extraction Issuers', 'Mine Safety Disclosure', and 'Conflict Minerals'.</description>
<link>http://www.iasplus.com/pastnews/2011feb.htm#0202-2</link>
<pubDate>Wed, 02 Feb 2011 16:40 +1030</pubDate>
<category>Countries: United States</category>
<category>SEC</category>
<category>Industries: Energy and resources</category>
<guid isPermaLink="false">2011-078</guid>
</item>
<item>
<title>2 February 2011: International conference on accounting education to be held in March 2011</title>
<description>International accountancy and education leaders will meet on 8 March 2011 at the United Nations in Geneva for the Accountancy Education Forum, a full-day event jointly hosted by the United Nations Conference on Trade and Development (UNCTAD) and the International Accounting Education Standards Board (IAESB).</description>
<link>http://www.iasplus.com/pastnews/2011feb.htm#0202-1</link>
<pubDate>Wed, 02 Feb 2011 15:55 +1030</pubDate>
<category>IAESB</category>
<category>Accounting education</category>
<guid isPermaLink="false">2011-077</guid>
</item>
<item>
<title>1 February 2011: Notes from Day 1 of the additional February IASB meeting</title>
<description>The IASB is holding an additional meeting in London on 1-2 February 2011, some of which is a joint meeting with the FASB. We've posted Deloitte observer notes from the first day of the meeting, which saw discussion on post-implementation reviews, revenue recognition and leases.</description>
<link>http://www.iasplus.com/pastnews/2011feb.htm#0201-3</link>
<pubDate>Wed, 02 Feb 2011 09:25 +1030</pubDate>
<category>IASB</category>
<category>IASB meetings</category>
<category>IASB Projects: Revenue</category>
<category>IASB Projects: Leases</category>
<guid isPermaLink="false">2011-076</guid>
</item>
<item>
<title>1 February 2011: IASB webcasts on revised financial instruments impairment proposals</title>
<description>On Friday, 4 February 2011 the IASB will be hosting two live webcasts on the supplementary document 'Financial Instruments: Impairment'.</description>
<link>http://www.iasplus.com/pastnews/2011feb.htm#0201-2</link>
<pubDate>Tue, 01 Feb 2011 17:40 +1030</pubDate>
<category>IASB</category>
<category>Webcasts</category>
<category>IASB Projects: Financial instruments</category>
<category>IASB Projects: Impairment</category>
<category>Exposure drafts</category>
<guid isPermaLink="false">2011-075</guid>
</item>
<item>
<title>1 February 2011: Translations of IASB pronouncements</title>
<description>The IFRS Foundation has announced the publication a Japanese translation of Exposure Draft ED/2010/13 'Hedge Accounting', and Spanish translations of 'Deferred Tax: Recovery of Underlying Assets (Amendments to IAS 12)' and 'Severe Hyperinflation and Removal of Fixed Dates for First-time Adopters (Amendments to IFRS 1)'.</description>
<link>http://www.iasplus.com/pastnews/2011feb.htm#0201-1</link>
<pubDate>Tue, 01 Feb 2011 17:40 +1030</pubDate>
<category>Languages: Japanese</category>
<category>Languages: Spanish</category>
<category>IASB Projects: Financial instruments</category>
<category>IASB Projects: Hedge accounting</category>
<category>Standards: IAS 12</category>
<category>Standards: IFRS 1</category>
<category>Standards: IAS 29</category>
<category>Translations</category>
<guid isPermaLink="false">2011-074</guid>
</item>
<item>
<title>31 January 2011: EFRAG and UK ASB issue discussion paper on accounting standards</title>
<description>The European Financial Reporting Advisory Group (EFRAG) and the UK Accounting Standards Board (ASB) have issued a Discussion Paper, Considering the Effects of Accounting Standards.</description>
<link>http://www.iasplus.com/pastnews/2011jan.htm#0131-4</link>
<pubDate>Mon, 31 Jan 2011 16:00 -0500</pubDate>
<category>EFRAG</category>
<category>Countries: United Kingdom</category>
<category>Countries: Europe</category>
<category>UK ASB</category>
<guid isPermaLink="false">2011-073</guid>
</item>
<item>
<title>31 January 2011: Deloitte publications update</title>
<description>New publications available from Deloitte include a new comment letter, a new Deloitte (US) Heads Up, and a Deloitte (Canada) French translation of IFRS in Focus: Closing out 2010.</description>
<link>http://www.iasplus.com/pastnews/2011jan.htm#0131-3</link>
<pubDate>Mon, 31 Jan 2011 16:00 -0500</pubDate>
<category>Publications</category>
<category>Countries: United States</category>
<category>Countries: Canada</category>
<category>Heads Up</category>
<category>Blue Ribbon Panel</category>
<category>Comment letters</category>
<category>Languages: French</category>
<guid isPermaLink="false">2011-072</guid>
</item>
<item>
<title>31 January 2011: IASB publishes supplement to exposure draft on impairment</title>
<description>Today the IASB and FASB have published for public comment joint proposals on the impairment of financial assets, a supplementary document to the November 2009 IASB exposure draft, Financial Instruments: Amortised Cost and Impairment. Many respondents to the IASB's original exposure draft agreed with the impairment approach proposed but considered it to be operationally too difficult to apply, especially in the context of open portfolios.</description>
<link>http://www.iasplus.com/pastnews/2011jan.htm#0131-2</link>
<pubDate>Mon, 31 Jan 2011 10:50 -0500</pubDate>
<category>IASB</category>
<category>FASB</category>
<category>Exposure drafts</category>
<category>IASB Projects: Impairment</category>
<category>IASB Projects: Financial instruments</category>
<guid isPermaLink="false">2011-071</guid>
</item>
<item>
<title>31 January 2011: Harvard Business School e-book on integrated reporting</title>
<description>Harvard Business School has made available a free e-book entitled 'The Landscape of Integrated Reporting: Reflections and Next Steps'. The e-book may be useful reading for those interested in understanding the developing push towards integrated reporting.</description>
<link>http://www.iasplus.com/pastnews/2011jan.htm#0131-1</link>
<pubDate>Mon, 31 Jan 2011 16:50 +1030</pubDate>
<category>Sustainability reporting</category>
<category>Integrated reporting</category>
<guid isPermaLink="false">2011-070</guid>
</item>
<item>
<title>28 January 2011: Deloitte publications update</title>
<description>New publications available from Deloitte include updated version of Deloitte (US) Audit Committee Briefs, Deloitte (Canada) French translation of IFRS in Focus: IASB issues exposure draft on hedge accounting, and Deloitte (New Zealand) Accounting Alert update.</description>
<link>http://www.iasplus.com/pastnews/2011jan.htm#0128-2</link>
<pubDate>Fri, 28 Jan 2011 16:35 -0500</pubDate>
<category>Publications</category>
<category>Countries: United States</category>
<category>Countries: New Zealand</category>
<category>Languages: French</category>
<guid isPermaLink="false">2011-069</guid>
</item>
<item>
<title>28 January 2011: IASB publishes exposure draft on offsetting</title>
<description>The IASB and FASB have published for public comment joint proposals on the offsetting of financial assets and financial liabilities in the statement of financial position. ED/2011/01 Offsetting Financial Assets and Financial Liabilities proposes to require offsetting when an entity has the right to set-off a financial asset and financial liability and intends to either settle on a net basis or simultaneously.</description>
<link>http://www.iasplus.com/pastnews/2011jan.htm#0128-1</link>
<pubDate>Fri, 28 Jan 2011 14:00 -0500</pubDate>
<category>Exposure drafts</category>
<category>IASB Projects: Offsetting</category>
<category>IASB Projects: Financial instruments</category>
<guid isPermaLink="false">2011-068</guid>
</item>
<item>
<title>27 January 2011: Agenda for the February 2011 IASB meeting</title>
<description>The IASB will hold its monthly meeting for February 2011 at the IASB offices in London on 1 and 2 February 2011. The agenda for this meeting is now available.</description>
<link>http://www.iasplus.com/pastnews/2011jan.htm#0127-3</link>
<pubDate>Thu, 27 Jan 2011 15:20 -0500</pubDate>
<category>IASB meetings</category>
<category>IASB Projects: Insurance</category>
<category>IASB Projects: Revenue</category>
<category>IASB Projects: Leases</category>
<category>IASB Projects: Post-employment benefits</category>
<category>IASB</category>
<guid isPermaLink="false">2011-067</guid>
</item>
<item>
<title>27 January 2011: South Africa releases integrated reporting guidelines</title>
<description>The Integrated Reporting Committee' (IRC) of South Africa has released for comment a Discussion Paper 'Framework for Integrated Reporting and the Integrated Report'.</description>
<link>http://www.iasplus.com/pastnews/2011jan.htm#0127-2</link>
<pubDate>Thu, 27 Jan 2011 17:30 +1030</pubDate>
<category>Countries: South Africa</category>
<category>Sustainability reporting</category>
<category>Integrated reporting</category>
<guid isPermaLink="false">2011-066</guid>
</item>
<item>
<title>27 January 2011: CICA report on MD&A discussion of IFRS</title>
<description>The Canadian Institute of Chartered Accountants (CICA) has published a special year-end publication produced by staff from CICA's Canadian Reporting Performance Board, which reviews various considerations for companies in preparing their Management Discussion & Analysis (MD&A).</description>
<link>http://www.iasplus.com/pastnews/2011jan.htm#0127-1</link>
<pubDate>Thu, 27 Jan 2011 17:30 +1030</pubDate>
<category>Countries: Canada</category>
<category>Convergence</category>
<category>CICA</category>
<category>Management commentary</category>
<guid isPermaLink="false">2011-065</guid>
</item>
<item>
<title>26 January 2011: United States 'Blue Ribbon Panel' issues report on private company reporting</title>
<description>The 'Blue Ribbon Panel' addressing how U.S. accounting standards can best meet the needs of users of private company financial statements has issued a report of its recommendations to the Financial Accounting Foundation (FAF) Board of Trustees.</description>
<link>http://www.iasplus.com/pastnews/2011jan.htm#0126-3</link>
<pubDate>Thu, 27 Jan 2011 10:25 +1030</pubDate>
<category>Countries: United States</category>
<category>IFRS for SMEs</category>
<category>Blue Ribbon Panel</category>
<category>Differential reporting</category>
<guid isPermaLink="false">2011-064</guid>
</item>
<item>
<title>26 January 2011: Kazakhstan considers adopting IFRS for SMEs</title>
<description>The Government of Kazakhstan is currently considering whether to adopt the
IFRS for SMEs for business entities which are not Public Interest Entities (PIEs)
in place of the existing Kazakh National Accounting Standards (KNAS).</description>
<link>http://www.iasplus.com/pastnews/2011jan.htm#0126-2</link>
<pubDate>Wed, 26 Jan 2011 14:00 +0100</pubDate>
<category>IFRS for SMEs</category>
<category>Countries: Kazakhstan</category>
<category>Differential reporting</category>
<guid isPermaLink="false">2011-063</guid>
</item>
<item>
<title>26 January 2011: FASB scales back fair value proposal</title>
<description>The US Financial Accounting Standards Board (FASB) has relented on its previous plans
to require companies to report all of their financial instruments at fair value.</description>
<link>http://www.iasplus.com/pastnews/2011jan.htm#0126-1</link>
<pubDate>Wed, 26 Jan 2011 11:50 +0100</pubDate>
<category>IASB Projects: Fair value measurement</category>
<category>FASB</category>
<category>IASB Projects: Financial instruments</category>
<category>US GAAP</category>
<guid isPermaLink="false">2011-062</guid>
</item>
<item>
<title>25 January 2011: IASB podcast on progress in the Insurance Contracts project</title>
<description>The IASB has released a downloadable podcast in which Warren McGregor, IASB member,
takes stock of the joint IASB/FASB project on Insurance Contracts.</description>
<link>http://www.iasplus.com/pastnews/2011jan.htm#0125-4</link>
<pubDate>Tue, 25 Jan 2011 14:30 +0100</pubDate>
<category>IASB Projects: Insurance</category>
<category>IASB</category>
<category>Podcasts</category>
<guid isPermaLink="false">2011-061</guid>
</item>
<item>
<title>25 January 2011: Live webcasts on Offsetting</title>
<description>On Monday 31 January 2011 the IASB will be hosting two live webcasts on the
financial asset and financial liability offsetting exposure draft which is expected to come out that day.</description>
<link>http://www.iasplus.com/pastnews/2011jan.htm#0125-3</link>
<pubDate>Tue, 25 Jan 2011 11:30 +0100</pubDate>
<category>Webcasts</category>
<category>IASB Projects: Financial instruments</category>
<category>IASB Projects: Offsetting</category>
<category>IASB</category>
<guid isPermaLink="false">2011-060</guid>
</item>
<item>
<title>25 January 2011: Deadline reminder – Effective Dates and Transition Methods</title>
<description>We remind you that comments on the 'Request for views: Effective Dates and Transition Methods' are due on 31 January 2011.</description>
<link>http://www.iasplus.com/pastnews/2011jan.htm#0125-2</link>
<pubDate>Tue, 25 Jan 2011 10:50 +0100</pubDate>
<category>FASB</category>
<category>Convergence</category>
<category>IASB</category>
<category>IASB Projects: Effective dates</category>
<guid isPermaLink="false">2011-059</guid>
</item>
<item>
<title>25 January 2011: Financial institutions call for more climate change information</title>
<description>The United Nations Environment Programme Finance Initiative (UNEP FI) and the Sustainable Business Institute Germany (SBI) have released a report, 'Advancing adaptation through climate information services - Results of a global survey on the information requirements of the financial sector'.</description>
<link>http://www.iasplus.com/pastnews/2011jan.htm#0125-1</link>
<pubDate>Tue, 25 Jan 2011 17:00 +1030</pubDate>
<category>Sustainability reporting</category>
<category>Industries: Financial services</category>
<guid isPermaLink="false">2011-058</guid>
</item>
<item>
<title>24 January 2011: IASB and FASB cancel additional joint meeting on 26 January</title>
<description>The additional joint IASB and FASB meeting originally scheduled for Wednesday, 26 January 2011, has now been cancelled.</description>
<link>http://www.iasplus.com/pastnews/2011jan.htm#0124-4</link>
<pubDate>Tue, 25 Jan 2011 09:50 +1030</pubDate>
<category>IASB</category>
<category>FASB</category>
<category>IASB meetings</category>
<guid isPermaLink="false">2011-057</guid>
</item>
<item>
<title>24 January 2011: Deloitte publications update</title>
<description>New publications available from Deloitte include updated versions of 'IASB Project Insights' on leases, post-employment benefits and revenue recognition, a new 'Heads Up' on FASB developments, and French and Japanese translations of global publications.</description>
<link>http://www.iasplus.com/pastnews/2011jan.htm#0124-3</link>
<pubDate>Mon, 24 Jan 2011 16:40 -0500</pubDate>
<category>Publications</category>
<category>IASB Projects: Leases</category>
<category>IASB Projects: Post-employment benefits</category>
<category>IASB Projects: Revenue</category>
<category>Heads Up</category>
<category>FASB</category>
<category>Languages: Japanese</category>
<category>Languages: French</category>
<category>Countries: United States</category>
<category>Countries: Canada</category>
<guid isPermaLink="false">2011-056</guid>
</item>
<item>
<title>24 January 2011: GRI publishes sustainability reporting guidelines in Arabic, launches Focal Point USA</title>
<description>The Global Reporting Initiative (GRI) has announced the launch of the GRI Sustainability Reporting Guidelines in Arabic. Also, GRI's Focal Point USA will be officially launched at the New York Stock Exchange on Monday 31 January 2011.</description>
<link>http://www.iasplus.com/pastnews/2011jan.htm#0124-2</link>
<pubDate>Mon, 24 Jan 2011 17:30 +1030</pubDate>
<category>Sustainability reporting</category>
<category>Languages: Arabic</category>
<category>Countries: United States</category>
<category>GRI</category>
<guid isPermaLink="false">2011-055</guid>
</item>
<item>
<title>24 January 2011: New publications from the IAASB on financial statement disclosures and audit quality</title>
<description>The International Auditing and Assurance Standards Board (IAASB) has released two new documents: a discussion paper 'The Evolving Nature of Financial Reporting: Disclosure and Its Audit Implications' and a publication 'Audit Quality: An IAASB Perspective'.</description>
<link>http://www.iasplus.com/pastnews/2011jan.htm#0124-1</link>
<pubDate>Mon, 24 Jan 2011 17:30 +1030</pubDate>
<category>IAASB</category>
<category>Auditing</category>
<category>Sustainability reporting</category>
<category>Integrated reporting</category>
<guid isPermaLink="false">2011-054</guid>
</item>
<item>
<title>21 January 2011: Notes from Days 3 and 4 of the January IASB meeting</title>
<description>The IASB is meeting in London on 18-21 January 2011 for its regular January meeting, some of which is a joint meeting with the FASB. We've posted further Deloitte observer notes from days three and four of the meeting - the topics discussed included leases, joint arrangements and post-employment benefits.</description>
<link>http://www.iasplus.com/pastnews/2011jan.htm#0121-6</link>
<pubDate>Fri, 21 Jan 2011 15:00 -0500</pubDate>
<category>IASB</category>
<category>FASB</category>
<category>IASB meetings</category>
<category>IASB Projects: Leases</category>
<category>IASB Projects: Consolidation</category>
<category>IASB Projects: Joint arrangements</category>
<category>IASB Projects: Annual improvements</category>
<category>IASB Projects: Post-employment benefits</category>
<guid isPermaLink="false">2011-053</guid>
</item>
<item>
<title>21 January 2011: AICPA updates IFRS Backgrounder</title>
<description>The American Institute of Certified Public Accountants (AICPA) has updated its publication, International Financial Reporting Standards (IFRS): An AICPA Backgrounder. This publication describes the regulators, standard setters and others who play a critical role in the adoption of IFRS. The publication also includes information about the convergence activities of the IASB and FASB, as well as information on adoption of IFRSs in the US, including the US Securities and Exchange Commission's recent progress report on its IFRS Work Plan.</description>
<link>http://www.iasplus.com/pastnews/2011jan.htm#0121-5</link>
<pubDate>Fri, 21 Jan 2011 15:00 -0500</pubDate>
<category>Countries: United States</category>
<category>AICPA</category>
<category>Convergence</category>
<category>Publications</category>
<category>IFRS transition</category>
<category>SEC</category>
<guid isPermaLink="false">2011-052</guid>
</item>
<item>
<title>21 January 2011: AcSB extends deferral of implementation of IFRS for investment funds</title>
<description>The Accounting Standards Board (AcSB) extended by one year the deferral of the mandatory changeover to IFRSs for investment companies and segregated accounts of life insurance enterprises.</description>
<link>http://www.iasplus.com/pastnews/2011jan.htm#0121-4</link>
<pubDate>Fri, 21 Jan 2011 15:00 -0500</pubDate>
<category>Countries: Canada</category>
<category>IASB Projects: Consolidation</category>
<category>IASB Projects: Investment entities</category>
<category>IFRS transition</category>
<category>AcSB</category>
<guid isPermaLink="false">2011-051</guid>
</item>
<item>
<title>21 January 2011: Updated EFRAG 'endorsement status report'</title>
<description>The European Financial Reporting Advisory Group (EFRAG) has updated its report
showing the status of endorsement, under the EU Accounting Regulation, of each IFRS, including
standards, interpretations, and amendments.</description>
<link>http://www.iasplus.com/pastnews/2011jan.htm#0121-3</link>
<pubDate>Fri, 21 Jan 2011 11:15 +0100</pubDate>
<category>Countries: Europe</category>
<category>EFRAG</category>
<category>Standards: IFRS 1</category>
<category>Standards: IFRS 7</category>
<category>Standards: IFRS 9</category>
<category>Standards: IAS 12</category>
<category>IASB Projects: Annual improvements</category>
<guid isPermaLink="false">2011-050</guid>
</item>
<item>
<title>21 January 2011: Additional Board meetings</title>
<description>The IASB has announced two additional Board meetings: Wednesday, 26 January 2010, and Tuesday and Wednesday, 1 and 2 February 2011 (tentative).</description>
<link>http://www.iasplus.com/pastnews/2011jan.htm#0121-2</link>
<pubDate>Fri, 21 Jan 2011 10:15 +0100</pubDate>
<category>IASB</category>
<category>FASB</category>
<category>IASB meetings</category>
<category>IASB Projects: Leases</category>
<guid isPermaLink="false">2011-049</guid>
</item>
<item>
<title>21 January 2011: Notes from Days 2 and 3 of the January IASB meeting</title>
<description>The IASB is meeting in London on 18-21 January 2011 for its regular January meeting, some of which is a joint meeting with the FASB. We've posted further Deloitte observer notes from days two and three of the meeting - the topics discussed included leases, insurance contracts and revenue recognition.</description>
<link>http://www.iasplus.com/pastnews/2011jan.htm#0121-1</link>
<pubDate>Fri, 21 Jan 2011 12:15 +1030</pubDate>
<category>IASB</category>
<category>FASB</category>
<category>IASB meetings</category>
<category>IASB Projects: Leases</category>
<category>IASB Projects: Insurance</category>
<category>IASB Projects: Revenue</category>
<guid isPermaLink="false">2011-048</guid>
</item>
<item>
<title>20 January 2011: Publications by national Deloitte member firms</title>
<description>Deloitte (Canada) has published the French translation of IFRS in Focus, IASB issues amendments to IFRS on removal of fixed dates for first-time adopters, and Deloitte (United States) has published a new CFO Insights newsletter, IFRS: Are Your ERP Systems Ready?.</description>
<link>http://www.iasplus.com/pastnews/2011jan.htm#0120-4</link>
<pubDate>Thu, 20 Jan 2011 16:40 -0500</pubDate>
<category>Languages: French</category>
<category>Publications</category>
<category>Countries: United States</category>
<guid isPermaLink="false">2011-047</guid>
</item>
<item>
<title>20 January 2011: EC decision on international cooperation on the supervision of auditors</title>
<description>The European Commission has adopted a first decision recognising the equivalence of the audit
oversight systems in 10 third countries. The countries assessed as equivalent are Australia, Canada,
China, Croatia, Japan, Singapore, South Africa, South Korea, Switzerland and the United States of America.</description>
<link>http://www.iasplus.com/pastnews/2011jan.htm#0120-3</link>
<pubDate>Thu, 20 Jan 2011 12:00 +0100</pubDate>
<category>Auditing</category>
<category>Countries: Europe</category>
<category>Countries: Australia</category>
<category>Countries: Canada</category>
<category>Countries: China</category>
<category>Countries: Croatia</category>
<category>Countries: Japan</category>
<category>Countries: Singapore</category>
<category>Countries: South Africa</category>
<category>Countries: South Korea</category>
<category>Countries: Switzerland</category>
<category>Countries: United States</category>
<guid isPermaLink="false">2011-046</guid>
</item>
<item>
<title>20 January 2011: IPSASB publishes revised guidance on transition to the accrual basis of accounting in the public sector</title>
<description>The International Public Sector Accounting Standards Board (IPSASB) has released an updated and improved version of Study 14, 'Transition to the Accrual Basis of Accounting: Guidance for Governments and Government Entities'.</description>
<link>http://www.iasplus.com/pastnews/2011jan.htm#0120-2</link>
<pubDate>Thu, 20 Jan 2011 16:45 +1030</pubDate>
<category>IPSASB</category>
<guid isPermaLink="false">2011-045</guid>
</item>
<item>
<title>20 January 2011: Notes from Day 2 of January IASB meeting</title>
<description>The IASB is meeting in London on 18-21 January 2011 for its regular January meeting, some of which is a joint meeting with the FASB. We've posted Deloitte observer notes from the revenue recognition topic discussed on day two of the meeting.</description>
<link>http://www.iasplus.com/pastnews/2011jan.htm#0120-1</link>
<pubDate>Thu, 20 Jan 2011 13:37 +1030</pubDate>
<category>IASB</category>
<category>FASB</category>
<category>IASB meetings</category>
<category>IASB Projects: Revenue</category>
<guid isPermaLink="false">2011-044</guid>
</item>
<item>
<title>19 January 2011: The Bruce Column - The Challenges of the Year Ahead</title>
<description>Increasingly, as the world's major economies operate IFRS as the norm in financial reporting,
the benefits of the critical mass of knowledge and understanding which this is bringing about will accelerate.
Robert Bruce looks at how financial reporting may change in 2011.</description>
<link>http://www.iasplus.com/bruce/column110119.htm</link>
<pubDate>Wed, 19 Jan 2011 12:10 +0100</pubDate>
<category>Robert Bruce</category>
<category>Countries: United States</category>
<category>Countries: India</category>
<category>Countries: Asia-Pacific</category>
<category>Work plan</category>
<category>AOSSG</category>
<category>SEC</category>
<category>Convergence</category>
<category>Hoogervorst</category>
<guid isPermaLink="false">B2011-001</guid>
</item>
<item>
<title>19 January 2011: IVSC issues exposure drafts on real property and business valuations</title>
<description>The International Valuation Professional Board, an independent technical body of the International Valuation Standards Council (IVSC), has released for comment an exposure draft of Technical Information Paper 1 'The Discounted Cash Flow (DCF) Method - Real Property and Business Valuations'.</description>
<link>http://www.iasplus.com/pastnews/2011jan.htm#0119-2</link>
<pubDate>Wed, 19 Jan 2011 17:05 +1030</pubDate>
<category>IVSC</category>
<category>IASB Projects: Fair value measurement</category>
<category>Standards: IFRS 3</category>
<category>Standards: IAS 16</category>
<category>Exposure drafts</category>
<guid isPermaLink="false">2011-043</guid>
</item>
<item>
<title>19 January 2011: FAF publishes U.S. GAAP Financial Reporting Taxonomy</title>
<description>The Financial Accounting Foundation (FAF) has announced the availability of the 2011 U.S. GAAP Financial Reporting Taxonomy pending final acceptance by the U.S. Securities and Exchange Commission (SEC).</description>
<link>http://www.iasplus.com/pastnews/2011jan.htm#0119-1</link>
<pubDate>Wed, 19 Jan 2011 17:05 +1030</pubDate>
<category>XBRL</category>
<category>Countries: United States</category>
<category>SEC</category>
<guid isPermaLink="false">2011-042</guid>
</item>
<item>
<title>18 January 2011: PCAOB publishes new auditing standards on risk assessment</title>
<description>The Public Company Accounting Oversight Board (PCAOB) today published eight auditing standards related to an auditor's assessment of and response to audit risk.</description>
<link>http://www.iasplus.com/pastnews/2011jan.htm#0118-7</link>
<pubDate>Tue, 18 Jan 2011 16:55 -0500</pubDate>
<category>PCAOB</category>
<category>Countries: United States</category>
<category>Auditing</category>
<guid isPermaLink="false">2011-041</guid>
</item>
<item>
<title>18 January 2011: Notes from Day 1 of January IASB meeting</title>
<description>The IASB is meeting in London on 18-21 January 2011 for its regular January meeting, some of which is a joint meeting with the FASB. We've posted Deloitte observer notes from the topics discussed on day one of the meeting. Topics discussed are insurance contracts and impairments.</description>
<link>http://www.iasplus.com/pastnews/2011jan.htm#0118-6</link>
<pubDate>Tue, 18 Jan 2011 16:55 -0500</pubDate>
<category>IASB Projects: Insurance</category>
<category>IASB Projects: Impairment</category>
<guid isPermaLink="false">2011-040</guid>
</item>
<item>
<title>18 January 2011: Publications by national Deloitte member firms</title>
<description>Deloitte's IFRS Global office has published the January 2011 edition of the IFRIC Review, which summarises the meeting of the IFRS Interpretations Committee on 6-7 January 2011. Deloitte (Colombia) has published IFRS: una actualización para juntas y comités de auditoría, the Spanish translation of IFRS: An update for boards and audit committees. Deloitte (Canada) has published L'IASB publie une directive sur les commentaires de la direction, the French translation of IFRS in Focus: IASB issues Practice Statement on management commentary. Deloitte (Russia) has published МСФО в кармане 2010, the Russian translation of IFRS in Your Pocket 2010.</description>
<link>http://www.iasplus.com/pastnews/2011jan.htm#0118-5</link>
<pubDate>Tue, 18 Jan 2011 16:55 -0500</pubDate>
<category>IFRIC</category>
<category>Languages: French</category>
<category>Languages: Spanish</category>
<category>Countries: Russia</category>
<category>Publications</category>
<guid isPermaLink="false">2011-039</guid>
</item>
<item>
<title>18 January 2011: IFRS Foundation publishes proposed IFRS Taxonomy 2011</title>
<description>The IFRS Foundation has published for public comment an exposure draft of the IFRS Taxonomy 2011. An interactive
webcast on the proposed 2011 taxonomy will be held on Thursday, 27 January 2010.</description>
<link>http://www.iasplus.com/pastnews/2011jan.htm#0118-4</link>
<pubDate>Tue, 18 Jan 2011 13:10 +0100</pubDate>
<category>XBRL</category>
<category>IFRS Foundation</category>
<guid isPermaLink="false">2011-038</guid>
</item>
<item>
<title>18 January 2011: New issue of the IASB's 'Investor Perspectives'</title>
<description>A new edition of the IASB's 'Investor Perspectives' is now available, where Stephen Cooper discusses 'Reforming hedge accounting'.</description>
<link>http://www.iasplus.com/pastnews/2011jan.htm#0118-3</link>
<pubDate>Tue, 18 Jan 2011 17:30 +1030</pubDate>
<category>IASB</category>
<category>Investor Perspectives</category>
<category>IASB Projects: Financial instruments</category>
<category>IASB Projects: Hedge accounting</category>
<guid isPermaLink="false">2011-037</guid>
</item>
<item>
<title>18 January 2011: IFRS XBRL taxonomy in Japanese</title>
<description>The IFRS Foundation has published a Japanese translation of the IFRS Taxonomy 2010.</description>
<link>http://www.iasplus.com/pastnews/2011jan.htm#0118-2</link>
<pubDate>Tue, 18 Jan 2011 17:30 +1030</pubDate>
<category>XBRL</category>
<category>Countries: Japan</category>
<category>Languages: Japanese</category>
<category>IFRS Foundation</category>
<guid isPermaLink="false">2011-036</guid>
</item>
<item>
<title>18 January 2011: FASB webcast on priorities for 2011</title>
<description>On Tuesday, 25 January 2011, the Financial Accounting Standards Board (FASB) will host a webcast featuring FASB Chairman Leslie F. Seidman discussing the FASB's priorities for 2011.</description>
<link>http://www.iasplus.com/pastnews/2011jan.htm#0118-1</link>
<pubDate>Tue, 18 Jan 2011 17:30 +1030</pubDate>
<category>FASB</category>
<category>Convergence</category>
<guid isPermaLink="false">2011-035</guid>
</item>
<item>
<title>17 January 2011: ICAI publishes near final drafts of Indian Accounting Standards</title>
<description>The Institute of Chartered Accountants of India (ICAI) has published near final Indian Accounting Standards (Ind ASs) finalised by the Council of the ICAI and sent to the Indian National Advisory Committee on Accounting Standards (NACAS). </description>
<link>http://www.iasplus.com/pastnews/2011jan.htm#0117-2</link>
<pubDate>Mon, 17 Jan 2011 17:00 +1030</pubDate>
<category>Countries: India</category>
<category>Convergence</category>
<guid isPermaLink="false">2011-034</guid>
</item>
<item>
<title>17 January 2011: AASB outreach on IASB's hedging proposals</title>
<description>The Australian Accounting Standards Board (AASB) is hosting outreach meetings with constituents and representatives of the IASB to discuss the IASB's exposure draft ED/2010/13 'Hedge Accounting'.</description>
<link>http://www.iasplus.com/pastnews/2011jan.htm#0117-1</link>
<pubDate>Mon, 17 Jan 2011 17:00 +1030</pubDate>
<category>Countries: Australia</category>
<category>IASB Projects: Financial instruments</category>
<category>IASB Projects: Hedge accounting</category>
<category>AASB</category>
<guid isPermaLink="false">2011-033</guid>
</item>
<item>
<title>15 January 2011: Updated Agenda for the January 2011 IASB meeting</title>
<description>An additional IASB session on a sweep issue relating to IFRS 10 and IAS 28
(potential voting rights when assessing significant influence) has been added to the agenda for Thursday.</description>
<link>http://www.iasplus.com/pastnews/2011jan.htm#0115-1</link>
<pubDate>Sat, 15 Jan 2011 12:30 +0100</pubDate>
<category>IASB</category>
<category>IASB meetings</category>
<category>IASB Projects: Consolidation</category>
<guid isPermaLink="false">2011-032</guid>
</item>
<item>
<title>14 January 2011: Financial Accounting Foundation Appoints Daryl E. Buck and R. Harold Schroeder to the Financial Accounting Standards Board</title>
<description>Today, the Financial Accounting Foundation (FAF) announced the appointments of Daryl E. Buck and R. Harold Schroeder to the US Financial Accounting Standards Board (FASB). Mr. Buck and Mr. Schroeder will fill the two additional seats the FASB announced in August 2010, bringing the size of the FASB board from 5 to 7 members.</description>
<link>http://www.iasplus.com/pastnews/2011jan.htm#0114-6</link>
<pubDate>Fri, 14 Jan 2011 13:36 -0500</pubDate>
<category>FASB</category>
<category>Countries: United States</category>
<guid isPermaLink="false">2011-031</guid>
</item>
<item>
<title>14 January 2011: Publications by national Deloitte member firms</title>
<description>Deloitte (Brazil) has published Brazilian editions of 2010 Model financial statements and 2010 IFRS Presentation and Disclosure Checklist, both in Portuguese. In addition, Deloitte (Germany) has published German translation of the 2010 IFRS Presentation and Disclosure Checklist. </description>
<link>http://www.iasplus.com/pastnews/2011jan.htm#0114-5</link>
<pubDate>Fri, 14 Jan 2011 13:36 -0500</pubDate>
<category>Publications</category>
<category>Countries: Brazil</category>
<category>Countries: Germany</category>
<category>Languages: German</category>
<category>Languages: Portuguese</category>
<guid isPermaLink="false">2011-030</guid>
</item>
<item>
<title>14 January 2011: Inaugural sessions of EBA and EIOPA</title>
<description>The new European Banking Authority (EBA) and the new European Insurance and Occupational
Pensions Authority (EIOPA) have held their inaugural sessions and have elected chairmen and vice-chairmen.
EBA and EIOPA have both also announced a new round of stress tests.</description>
<link>http://www.iasplus.com/pastnews/2011jan.htm#0114-4</link>
<pubDate>Fri, 14 Jan 2011 11:10 +0100</pubDate>
<category>EBA</category>
<category>EIOPA</category>
<category>Countries: Europe</category>
<category>Regulation and enforcement</category>
<guid isPermaLink="false">2011-029</guid>
</item>
<item>
<title>14 January 2011: IASB and FASB expect to issue revised proposals on impairment by the end of January 2011</title>
<description>The International Accounting Standards Board (IASB) and the US Financial Accounting Standards Board (FASB) have announced their intention to publish a proposed joint approach on credit impairment of loans and other financial assets managed in an open portfolio by the end of January 2011.</description>
<link>http://www.iasplus.com/pastnews/2011jan.htm#0114-3</link>
<pubDate>Fri, 14 Jan 2011 11:25 +1030</pubDate>
<category>IASB</category>
<category>FASB</category>
<category>IASB Projects: Financial instruments</category>
<category>IASB Projects: Impairment</category>
<guid isPermaLink="false">2011-028</guid>
</item>
<item>
<title>14 January 2011: IAASB proposes standard on engagements to review historical financial statements</title>
<description>The International Auditing and Assurance Standards Board (IAASB) has released for comment proposed International Standard on Review Engagements (ISRE) 2400, 'Engagements to Review Historical Financial Statements'.</description>
<link>http://www.iasplus.com/pastnews/2011jan.htm#0114-2</link>
<pubDate>Fri, 14 Jan 2011 11:25 +1030</pubDate>
<category>IAASB</category>
<category>Auditing</category>
<guid isPermaLink="false">2011-027</guid>
</item>
<item>
<title>14 January 2011: IFRS Foundation announces outcomes of pilot XBRL study</title>
<description>The IFRS Foundation has concluded the pilot initiative that it launched in April 2010 to work with US-listed foreign companies to produce IFRS financial reports in eXtensible Business Reporting Language (XBRL) that are compliant with United States Securities and Exchange Commission (SEC) requirements.</description>
<link>http://www.iasplus.com/pastnews/2011jan.htm#0114-1</link>
<pubDate>Fri, 14 Jan 2011 11:25 +1030</pubDate>
<category>XBRL</category>
<category>IFRS Foundation</category>
<category>SEC</category>
<guid isPermaLink="false">2011-026</guid>
</item>
<item>
<title>13 January 2011: Updated Agenda for the January 2011 IASB meeting</title>
<description>The IASB has revised its agenda for its monthly meeting for January 2011 at the IASB offices in London from 17 to 21 January 2011. Meeting times and topics have been amended. The public sessions previously scheduled for Monday 17 January have been moved to Friday 21 January. The issues to be discussed in the post-employment benefits session have been deferred to a future meeting.</description>
<link>http://www.iasplus.com/pastnews/2011jan.htm#0113-5</link>
<pubDate>Thu, 13 Jan 2011 16:10 -0500</pubDate>
<category>IASB</category>
<category>IASB meetings</category>
<guid isPermaLink="false">2011-025</guid>
</item>
<item>
<title>13 January 2011: Steven Maijoor is selected as ESMA's first Chair</title>
<description>The new European Securities and Markets Authority (ESMA) has announced the selection of
Steven Maijoor, as the proposed first Chair of ESMA.</description>
<link>http://www.iasplus.com/pastnews/2011jan.htm#0113-4</link>
<pubDate>Thu, 13 Jan 2011 10:30 +0100</pubDate>
<category>Countries: Europe</category>
<category>ESMA</category>
<category>Regulation and enforcement</category>
<guid isPermaLink="false">2011-024</guid>
</item>
<item>
<title>13 January 2011: Deloitte Japan webcast on December IASB meeting</title>
<description>Deloitte's IFRS Centre of Excellence in Japan has released a recorded webcast on the December 2010 meeting of the IASB.</description>
<link>http://www.iasplus.com/pastnews/2011jan.htm#0113-3</link>
<pubDate>Thu, 13 Jan 2011 17:00 +1030</pubDate>
<category>Countries: Japan</category>
<category>Webcasts</category>
<category>IASB meetings</category>
<category>Languages: Japanese</category>
<guid isPermaLink="false">2011-023</guid>
</item>
<item>
<title>13 January 2011: FEI notes IFRS as one of its 'Top 10' challenges for finance executives in 2011</title>
<description>Financial Executives International (FEI), an association for CFOs and other senior finance executives based in North America, has published 'FEI CEO's 2011 Top Challenges for Financial Executives', which includes discussion of the possible convergence of US GAAP with IFRS.</description>
<link>http://www.iasplus.com/pastnews/2011jan.htm#0113-2</link>
<pubDate>Thu, 13 Jan 2011 17:00 +1030</pubDate>
<category>Publications</category>
<category>Convergence</category>
<category>Countries: United States</category>
<guid isPermaLink="false">2011-022</guid>
</item>
<item>
<title>13 January 2011: Publications by national Deloitte member firms</title>
<description>Deloitte's IFRS Centre of Excellence in Hong Kong has published the 'HKFRS Presentation and Disclosure Checklist for 2010'. In addition, Deloitte (Japan) has published Japanese translations of recent 'IFRS in Focus' newsletters.</description>
<link>http://www.iasplus.com/pastnews/2011jan.htm#0113-1</link>
<pubDate>Thu, 13 Jan 2011 17:00 +1030</pubDate>
<category>Publications</category>
<category>Countries: China</category>
<category>Countries: Japan</category>
<category>Countries: Hong Kong</category>
<guid isPermaLink="false">2011-021</guid>
</item>
<item>
<title>12 January 2011: New issue of the IASB's 'Investor Perspectives'</title>
<description>Board member Patricia McConnell writes about 'The objective of financial reporting and the qualitative
characteristics of useful information – what investors should know'.</description>
<link>http://www.iasplus.com/pastnews/2011jan.htm#0112-4</link>
<pubDate>Wed, 12 Jan 2011 12:10 +0100</pubDate>
<category>IASB</category>
<category>Investor Perspectives</category>
<category>IASB Projects: Conceptual Framework</category>
<guid isPermaLink="false">2011-020</guid>
</item>
<item>
<title>12 January 2011: IAASB proposes assurance standard to strengthen reporting on greenhouse gases</title>
<description>The International Auditing and Assurance Standards Board (IAASB) released for comment a proposed new
International Standard on Assurance Engagements (ISAE) 3410 'Assurance Engagements on Greenhouse Gas Statements'.</description>
<link>http://www.iasplus.com/pastnews/2011jan.htm#0112-3</link>
<pubDate>Wed, 12 Jan 2011 11:30 +0100</pubDate>
<category>Auditing</category>
<category>Sustainability reporting</category>
<guid isPermaLink="false">2011-019</guid>
</item>
<item>
<title>12 January 2011: New IASB webpages on risk components and the time value of options</title>
<description>To accompany the exposure draft on hedge accounting published in December 2010,
the IASB staff are providing further information on key issues in the document to assist interested
parties in understanding the proposals in the exposure draft.</description>
<link>http://www.iasplus.com/pastnews/2011jan.htm#0112-2</link>
<pubDate>Wed, 12 Jan 2011 11:00 +0100</pubDate>
<category>IASB Projects: Hedge accounting</category>
<category>IASB</category>
<guid isPermaLink="false">2011-018</guid>
</item>
<item>
<title>12 January 2011: IIRC round table series on integrated reporting</title>
<description>The International Integrated Reporting Committee (IIRC) has launched a series of round tables
to be held in different regions in order to inform stakeholders about the IIRC's work
and enable them to share their thinking on integrated reporting with the IIRC.
The first of the round table events is to be held on 19 January 2011 in Mumbai.</description>
<link>http://www.iasplus.com/pastnews/2011jan.htm#0112-1</link>
<pubDate>Wed, 12 Jan 2011 10:20 +0100</pubDate>
<category>Countries: India</category>
<category>IIRC</category>
<category>Sustainability reporting</category>
<category>Integrated reporting</category>
<guid isPermaLink="false">2011-017</guid>
</item>
<item>
<title>11 January 2011: Spanish translation of Deloitte's newsletter on lease accounting in the retail industry</title>
<description>Deloitte (Colombia) has published Contabilidad en la industria minorista. Surge un nuevo punto de vista sobre la contabilidad del arrendamiento, the Spanish translation of Accounting in the Retail Industry: A new view of lease accounting emerges, published in September 2010.</description>
<link>http://www.iasplus.com/pastnews/2011jan.htm#0111-6</link>
<pubDate>Tue, 11 Jan 2011 16:28 -0500</pubDate>
<category>Languages: Spanish</category>
<category>Publications</category>
<category>IASB Projects: Leases</category>
<category>Industries: Retail</category>
<guid isPermaLink="false">2011-016</guid>
</item>
<item>
<title>11 January 2011: ESMA becomes operational</title>
<description>The Board of Supervisors (BOS) of the European Securities and Markets Authority (ESMA) held its inaugural meeting today. The meeting consisted of the election of Carlos Tavares as Vice-Chairman of ESMA. Tavares will be acting as the Chair of ESMA until the elected Chair of ESMA takes office.</description>
<link>http://www.iasplus.com/pastnews/2011jan.htm#0111-5</link>
<pubDate>Tue, 11 Jan 2011 16:28 -0500</pubDate>
<category>ESMA</category>
<category>Countries: Europe</category>
<category>Regulation and enforcement</category>
<guid isPermaLink="false">2011-015</guid>
</item>
<item>
<title>11 January 2011: IASB podcast on the Insurance Contracts project</title>
<description>The IASB has posted to its website a podcast on the latest developments concerning the insurance contracts project.</description>
<link>http://www.iasplus.com/pastnews/2011jan.htm#0111-4</link>
<pubDate>Tue, 11 Jan 2011 14:30 +0100</pubDate>
<category>IASB Projects: Insurance</category>
<category>IASB</category>
<category>Podcasts</category>
<guid isPermaLink="false">2011-014</guid>
</item>
<item>
<title>11 January 2011: Two surveys amongst German small and medium-sized entities on the IFRS for SMEs</title>
<description>The Accounting Standards Committee of Germany (ACSG) has published the results of two surveys
amongst German small and medium-sized entities on their assessment of the IFRS for SMEs.</description>
<link>http://www.iasplus.com/pastnews/2011jan.htm#0111-3</link>
<pubDate>Tue, 11 Jan 2011 11:00 +0100</pubDate>
<category>Countries: Germany</category>
<category>Countries: Europe</category>
<category>IFRS for SMEs</category>
<category>Differential reporting</category>
<guid isPermaLink="false">2011-013</guid>
</item>
<item>
<title>11 January 2011: FRC proposes enhancements to company reporting and audit</title>
<description>The UK's Financial Reporting Council (FRC) has published recommendations aimed at
improving the dialogue between company boards and their shareholders.
The FRC's report, 'Effective Company Stewardship: Enhancing Corporate Reporting and Audit', contains seven key recommendations.</description>
<link>http://www.iasplus.com/pastnews/2011jan.htm#0111-2</link>
<pubDate>Tue, 11 Jan 2011 09:50 +0100</pubDate>
<category>UK FRC</category>
<category>Countries: United Kingdom</category>
<category>Auditing</category>
<category>Corporate governance</category>
<guid isPermaLink="false">2011-012</guid>
</item>
<item>
<title>11 January 2011: Notes from January IFRS Interpretations Committee meeting</title>
<description>We have posted notes from the IFRS Interpretations Committee meeting in London on 6-7 January 2011. Topics discussed included accounting for production phase stripping costs in the mining industry, contingent pricing of property, plant and equipment and intangible assets, annual improvements and the current/non-current classification of debt (rollover agreements).</description>
<link>http://www.iasplus.com/pastnews/2011jan.htm#0111-1</link>
<pubDate>Tue, 11 Jan 2011 12:30 +1030</pubDate>
<category>IFRIC</category>
<category>IFRS Interpretations Committee</category>
<category>IFRIC meetings</category>
<category>Industries: Energy and resources</category>
<category>IFRIC Projects: Stripping costs</category>
<category>IFRIC Projects: Contingent pricing</category>
<category>Standards: IAS 16</category>
<category>IASB Projects: Intangible assets</category>
<category>IASB Projects: Annual improvements</category>
<category>Standards: IAS 1</category>
<guid isPermaLink="false">2011-011</guid>
</item>
<item>
<title>10 January 2011: US and UK regulators reach an information sharing agreement</title>
<description>The United Kingdom's Professional Oversight Board (POB), a part of the FRC, and the Public Company Accounting Oversight Board of the United States (PCAOB) have signed an information sharing agreement aimed at increasing the cooperation on the oversight and inspection of audit firms.</description>
<link>http://www.iasplus.com/pastnews/2011jan.htm#0110-6</link>
<pubDate>Mon, 10 Jan 2011 16:20 -0500</pubDate>
<category>PCAOB</category>
<category>UK FRC</category>
<category>Countries: United States</category>
<category>Countries: United Kingdom</category>
<category>Auditing</category>
<category>Regulation and enforcement</category>
<guid isPermaLink="false">2011-010</guid>
</item>
<item>
<title>10 January 2011: Newsletter on amendments to IFRS 1 related to severe hyperinflation</title>
<description>Deloitte's IFRS Global Office has published an IFRS in Focus Newsletter - IASB issues amendments to IFRS 1 on first-time adoption of IFRSs after period of severe hyperinflation. The amendments provide guidance for entities emerging from severe hyperinflation that are either resuming the presentation of IFRS-compliant financial statements or presenting IFRS-compliant financial statements for the first time.</description>
<link>http://www.iasplus.com/pastnews/2011jan.htm#0110-5</link>
<pubDate>Mon, 10 Jan 2011 16:20 -0500</pubDate>
<category>Standards: IFRS 1</category>
<category>IASB Projects: Hyperinflation</category>
<category>Publications</category>
<category>Standards: IAS 29</category>
<guid isPermaLink="false">2011-009</guid>
</item>
<item>
<title>10 January 2011: Agenda for the January 2011 IASB meeting</title>
<description>The IASB will hold its monthly meeting for January 2011 at the IASB offices in London from 17 to
20 December 2011. The second, third and fourth days of the meeting are joint meetings with FASB.
At present, there is no meeting scheduled for Friday.</description>
<link>http://www.iasplus.com/pastnews/2011jan.htm#0110-4</link>
<pubDate>Mon, 10 Jan 2011 11:20 +0100</pubDate>
<category>IASB</category>
<category>IASB meetings</category>
<guid isPermaLink="false">2011-008</guid>
</item>
<item>
<title>10 January 2011: IVSC extends comment period on valuation uncertainty discussion paper</title>
<description>In an 'e-news' bulletin published late in December 2010, the International Valuation Standards Council (IVSC) announced an extension of the deadline for the receipt of comments on its Discussion Paper 'Valuation Uncertainty'.</description>
<link>http://www.iasplus.com/pastnews/2011jan.htm#0110-3</link>
<pubDate>Mon, 10 Jan 2011 16:30 +1030</pubDate>
<category>IVSC</category>
<category>IASB Projects: Fair value measurement</category>
<category>Standards: IFRS 3</category>
<category>Standards: IAS 38</category>
<guid isPermaLink="false">2011-007</guid>
</item>
<item>
<title>10 January 2011: IAASB seeks input on future strategy and work program</title>
<description>The International Auditing and Assurance Standards Board (IAASB) has released for comment its 'Proposed Strategy and Work Program for 2012–2014'.</description>
<link>http://www.iasplus.com/pastnews/2011jan.htm#0110-2</link>
<pubDate>Mon, 10 Jan 2011 16:30 +1030</pubDate>
<category>IAASB</category>
<category>Auditing</category>
<guid isPermaLink="false">2011-006</guid>
</item>
<item>
<title>10 January 2011: Malaysia proposes 'Reduced Disclosure Requirements' for certain entities</title>
<description>The Malaysian Accounting Standards Board (MASB) has issued an exposure draft proposing to introduce a framework known as 'Financial Reporting Standards – Reduced Disclosure Requirements' (FRS-RDR) which would allow entities that meet specified criteria to provide lesser disclosures than those required under the existing Financial Reporting Standards (FRS) framework.</description>
<link>http://www.iasplus.com/pastnews/2011jan.htm#0110-1</link>
<pubDate>Mon, 10 Jan 2011 16:30 +1030</pubDate>
<category>IFRS for SMEs</category>
<category>Countries: Malaysia</category>
<category>Differential reporting</category>
<guid isPermaLink="false">2011-005</guid>
</item>
<item>
<title>7 January 2011: SEC appoints James R. Doty as Chairman, Jay D. Hanson and Lewis H. Ferguson as members of PCAOB</title>
<description>Securities and Exchange Commission Chairman Mary L. Schapiro announced the appointment of James R. Doty as Chairman and Jay D. Hanson and Lewis H. Ferguson as members of the Public Company Accounting Oversight Board (PCAOB).</description>
<link>http://www.iasplus.com/pastnews/2011jan.htm#0107-4</link>
<pubDate>Fri, 7 Jan 2011 16:00 -0500</pubDate>
<category>PCAOB</category>
<category>SEC</category>
<category>Countries: United States</category>
<guid isPermaLink="false">2011-004</guid>
</item>
<item>
<title>7 January 2011: Recent Deloitte publications</title>
<description>Deloitte's IFRS Global Office has issued IFRS in Focus, IASB issues amendments to IFRS on removal of fixed dates for first-time adopters. In addition, Deloitte (Canada) has issued two publications: (1) Modele d'etats financiers prepares en conformite avec les IFRS (the French translation of the Model Financial Statements for 2010 publication) (2) the final 2010 edition of the Countdown to IFRS newsletter.</description>
<link>http://www.iasplus.com/pastnews/2011jan.htm#0107-3</link>
<pubDate>Fri, 7 Jan 2011 16:00 -0500</pubDate>
<category>Standards: IFRS 1</category>
<category>Countries: Canada</category>
<guid isPermaLink="false">2011-003</guid>
</item>
<item>
<title>7 January 2011: Trustees set out next steps on Trustee Chair and their Strategy Review</title>
<description>The Trustees of the IFRS Foundation, the oversight body of the IASB, today announced steps to
be taken following the death of the Chairman of the Trustees Tommaso Padoa-Schioppa in December 2010.
The Trustees have also reaffirmed their commitment to maintaining the existing time line for the strategy review.</description>
<link>http://www.iasplus.com/pastnews/2011jan.htm#0107-2</link>
<pubDate>Fri, 7 Jan 2011 12:35 +0100</pubDate>
<category>IFRS Foundation</category>
<category>IFRS Trustees</category>
<guid isPermaLink="false">2011-002</guid>
</item>
<item>
<title>7 January 2011: IFRS for SMEs news</title>
<description>Following our earlier reports of Argentina and Panama adopting the IFRS for SMEs, more news concerning the IFRS for SMEs
in Peru, the Bahamas, Nepal and Zimbabwe is available.</description>
<link>http://www.iasplus.com/pastnews/2011jan.htm#0107-1</link>
<pubDate>Fri, 7 Jan 2011 10:05 +0100</pubDate>
<category>Countries: Nepal</category>
<category>Countries: Zimbabwe</category>
<category>Countries: Bahamas</category>
<category>Countries: Peru</category>
<category>IFRS for SMEs</category>
<guid isPermaLink="false">2011-001</guid>
</item>
<item>
<title>6 January 2011: Recent Deloitte publications</title>
<description>Deloitte's IFRS Global Office has issued two newsletters. IFRS in Focus, describing the recent IASB amendments to IAS 12, and IFRS on Point, highlighting the month's important IFRS developments and information. In addition, the December 2010/January 2011 IFRS Insights newsletter from Deloitte (United States) has been posted. IFRS Insights is a newsletter on IFRS aimed at US companies.</description>
<link>http://www.iasplus.com/pastnews/2011jan.htm#0106-4</link>
<pubDate>Thu, 6 Jan 2011 14:05 -0500</pubDate>
<category>IFRS Insights</category>
<category>Standards: IAS 12</category>
<category>IFRS on Point</category>
<guid isPermaLink="false">2010-584</guid>
</item>
<item>
<title>6 January 2011: Panama adopts IFRS for SMEs</title>
<description>The Panamanian Accounting Technical Board approved on October 28, 2010 the adoption of IFRS for SMEs as approved by the IASB (Spanish version) for annual periods beginning on or after January 1, 2011.</description>
<link>http://www.iasplus.com/pastnews/2011jan.htm#0106-3</link>
<pubDate>Thu, 6 Jan 2011 14:05 -0500</pubDate>
<category>Countries: Panama</category>
<category>IFRS for SMEs</category>
<category>Differential reporting</category>
<guid isPermaLink="false">2010-583</guid>
</item>
<item>
<title>6 January 2011: Nigerian Committee reports on the road map for the adoption of IFRSs</title>
<description>The Securities and Exchange Commission of Nigeria has published the 'Report of the Committee on
Road Map to the Adoption of International Financial Reporting Standards in Nigeria'. Nigeria will adopt IFRSs in a
staged implementation from 2012 on.</description>
<link>http://www.iasplus.com/pastnews/2011jan.htm#0106-2</link>
<pubDate>Thu, 6 Jan 2011 11:05 +0100</pubDate>
<category>Countries: Nigeria</category>
<category>Convergence</category>
<guid isPermaLink="false">2010-582</guid>
</item>
<item>
<title>6 January 2011: ESMA work programme for 2011</title>
<description>The newly established European Securities and Markets Authority (ESMA)
has published its first work programme. Items 48 through 52 concern IFRSs with the
objectives of investor protection and market integrity, transparency, and efficiency.</description>
<link>http://www.iasplus.com/pastnews/2011jan.htm#0106-1</link>
<pubDate>Thu, 6 Jan 2011 10:15 +0100</pubDate>
<category>Countries: Europe</category>
<category>ESMA</category>
<category>Regulation and enforcement</category>
<guid isPermaLink="false">2010-581</guid>
</item>
<item>
<title>5 January 2011: Argentina adopts IFRS for SMEs</title>
<description>The Argentine Federation of Professional Councils in Economic Sciences (FACPCE) approved
on 3 December 2010 the Technical Resolution No. 29 which introduces the application of IFRS for SMEs in Argentina.</description>
<link>http://www.iasplus.com/pastnews/2011jan.htm#0105-2</link>
<pubDate>Wed, 5 Jan 2011 10:45 +0100</pubDate>
<category>IFRS for SMEs</category>
<category>Countries: Argentina</category>
<category>Differential reporting</category>
<guid isPermaLink="false">2010-580</guid>
</item>
<item>
<title>5 January 2011: 'Africa embraces IFRSs'</title>
<description>The IASB has uploaded to its site a feature on the future of accounting in Africa.
Financial journalist Robert Bruce interviews IFRS Foundation Trustee Jeff van Rooyen and IASB Member Paul Pacter on the latest developments
regarding implementation of a common form of financial reporting in Africa and points out strengths and
weaknesses that vary enormously from country to country and region to region.</description>
<link>http://www.iasplus.com/pastnews/2011jan.htm#0105-1</link>
<pubDate>Wed, 5 Jan 2011 09:45 +0100</pubDate>
<category>Robert Bruce</category>
<category>Countries: Africa</category>
<category>Countries: South Africa</category>
<category>Countries: Nigeria</category>
<guid isPermaLink="false">2010-579</guid>
</item>
<item>
<title>4 January 2011: 'The Effect Of Shariah Principles on Accounting Methods for Islamic Banks'</title>
<description>Further to the launch of our new page on Islamic accounting, we make available a
presentation by Daud Vicary Abdullah, Deloitte's Global Islamic Finance Leader. 'The Effect Of Shariah Principles on
Accounting Methods for Islamic Banks' points out the rapid acceptance of Islamic finance, explains the fundamental
principles and shows the three options for the way forward in Islamic accounting.</description>
<link>http://www.iasplus.com/pastnews/2011jan.htm#0104-1</link>
<pubDate>Tue, 4 Jan 2011 10:00 +0100</pubDate>
<category>Islamic finance</category>
<category>Islamic accounting</category>
<guid isPermaLink="false">2010-578</guid>
</item>
<item>
<title>3 January 2011: Three new European authorities for the supervision of financial activities start their work</title>
<description>As reported earlier, three new regulatory authorities offering direct EU supervision
of systemically important financial institutions (the European Banking Authority (EBA),
the European Insurance and Occupational Pensions Authority (EIOPA), and the European Securities
and Markets Authority (ESMA)) have been established. These new authorities have started their work on 1 January 2011.</description>
<link>http://www.iasplus.com/pastnews/2011jan.htm#0103-2</link>
<pubDate>Mon, 3 Jan 2011 15:00 +0100</pubDate>
<category>Regulation and enforcement</category>
<category>Countries: Europe</category>
<category>ESMA</category>
<guid isPermaLink="false">2010-577</guid>
</item>
<item>
<title>3 January 2011: New IAS Plus page on Islamic accounting</title>
<description>We have created a new IAS Plus page offering background information on Islamic
accounting and a history of recent developments in Islamic accounting requirements and practices.</description>
<link>http://www.iasplus.com/pastnews/2011jan.htm#0103-1</link>
<pubDate>Mon, 3 Jan 2011 10:15 +0100</pubDate>
<category>Islamic finance</category>
<category>Islamic accounting</category>
<guid isPermaLink="false">2010-576</guid>
</item>
<item>
<title>1 January 2011: IFRSs in your Pocket 2010 in Croatian, Serbian and Slovenian</title>
<description>Deloitte Croatia, Deloitte Serbia and Deloitte Slovenia have published translations
of IFRSs in your Pocket 2010. The content is the same as the English 2010 version.</description>
<link>http://www.iasplus.com/pastnews/2011jan.htm#0101-1</link>
<pubDate>Sat, 1 Jan 2011 16:00 +0100</pubDate>
<category>Countries: Croatia</category>
<category>Countries: Serbia</category>
<category>Countries: Slovenia</category>
<category>Languages: Croatian</category>
<category>Languages: Serbian</category>
<category>Languages: Slovenian</category>
<category>Publications</category>
<category>IFRS in your pocket</category>
<guid isPermaLink="false">2010-575</guid>
</item>
<item>
<title>31 December 2010: OBE for Ken Wild</title>
<description>The 2011 New Year Honours List published today recognising outstanding
achievement and service across the whole of the United Kingdom includes Ken Wild as
an Officer of the Order of the British Empire (OBE). He is honoured for services to financial reporting.</description>
<link>http://www.iasplus.com/pastnews/2010dec.htm#1231-1</link>
<pubDate>Fri, 31 Dec 2010 10:50 +0100</pubDate>
<category>Countries: United Kingdom</category>
<guid isPermaLink="false">2010-574</guid>
</item>
<item>
<title>30 December 2010: Upcoming meeting of the FASB/IASB joint working group on lease accounting</title>
<description>On Friday 7 January representative members and staff of the FASB and the IASB will meet with members of the Joint Working Group on Lease Accounting to discuss the 2010 Exposure Draft on Leases.</description>
<link>http://www.iasplus.com/pastnews/2010dec.htm#1230-2</link>
<pubDate>Thu, 30 Dec 2010 13:10 -0500</pubDate>
<category>IASB Projects: Leases</category>
<category>IASB</category>
<category>FASB</category>
<guid isPermaLink="false">2010-573</guid>
</item>
<item>
<title>30 December 2010: The Bruce Column - Governance: Everything to Play for at the IASB</title>
<description>This winter sees an unprecedented round of discussion and consultation about the perennially
vexed question of governance at the IASB. Robert Bruce provides a guide to what is happening and what is up for grabs.</description>
<link>http://www.iasplus.com/bruce/column101230.htm</link>
<pubDate>Thu, 30 Dec 2010 11:10 +0100</pubDate>
<category>Robert Bruce</category>
<category>IASB</category>
<category>IFRS Foundation</category>
<guid isPermaLink="false">B2010-010</guid>
</item>
<item>
<title>30 December 2010: Agenda for 6-7 January 2011 Interpretations Committee meeting</title>
<description>The IFRS Interpretations Committee will meet at the IASB's offices in London on Thursday and Friday
6 and 7 January 2011. The tentative agenda is now available.</description>
<link>http://www.iasplus.com/pastnews/2010dec.htm#1230-1</link>
<pubDate>Thu, 30 Dec 2010 10:25 +0100</pubDate>
<category>IFRIC meetings</category>
<category>IFRS Interpretations Committee</category>
<guid isPermaLink="false">2010-572</guid>
</item>
<item>
<title>29 December 2010: Seidman appointment receives positive reactions</title>
<description>The Board of Trustees of the Financial Accounting Foundation (FAF) has named Leslie F. Seidman
chairman of the US Financial Accounting Standards Board (FASB) effective immediately. The appointment receives favourable reactions.</description>
<link>http://www.iasplus.com/pastnews/2010dec.htm#1229-1</link>
<pubDate>Wed, 29 Dec 2010 10:50 +0100</pubDate>
<category>FASB</category>
<category>FAF</category>
<category>Countries: United States</category>
<guid isPermaLink="false">2010-571</guid>
</item>
<item>
<title>28 December 2010: IFRS for Investment Funds</title>
<description>Deloitte's Global Financial Services Industry (GFSI) network has released two publications on IFRSs for Investment Funds.</description>
<link>http://www.iasplus.com/pastnews/2010dec.htm#1228-1</link>
<pubDate>Tue, 28 Dec 2010 11:20 +0100</pubDate>
<category>Publications</category>
<category>Industries: Investment funds</category>
<category>Model financial statements</category>
<guid isPermaLink="false">2010-570</guid>
</item>
<item>
<title>27 December 2010: 2010 Corporate Responsibility Report</title>
<description>Deloitte has published its 2010 Corporate Responsibility Report. The report has been checked by
the Global Reporting Initiative (GRI) and also serves as Deloitte's Communication on Progress to the United Nations
Global Compact for 2009-2010. The performance measures for community investment and environment
are based on widely recognised guidelines and offer an example of which performance measures and
data can be used in integrated reporting.</description>
<link>http://www.iasplus.com/pastnews/2010dec.htm#1227-1</link>
<pubDate>Mon, 27 Dec 2010 12:15 +0100</pubDate>
<category>Sustainability reporting</category>
<category>Publications</category>
<guid isPermaLink="false">2010-569</guid>
</item>
<item>
<title>23 December 2010: Leslie Seidman appointed FASB Chairman</title>
<description>Today, the Board of Trustees of the Financial Accounting Foundation (FAF) named Leslie F. Seidman chairman of the US Financial Accounting Standards Board (FASB) effective immediately. Ms Seidman has been acting chairman of the FASB since Robert H. Herz retired on 30 September 2010.</description>
<link>http://www.iasplus.com/pastnews/2010dec.htm#1223-2</link>
<pubDate>Thu, 23 Dec 2010 13:15 -0500</pubDate>
<category>FASB</category>
<category>FAF</category>
<category>Countries: United States</category>
<guid isPermaLink="false">2010-568</guid>
</item>
<item>
<title>23 December 2010: Translations of IASB pronouncements</title>
<description>The IFRS Foundation has announced that a Brazilian Portuguese translation of the IFRS for SMEs 2009 is now available.
The Arab Society of Certified Accountants (ASCA) "Jordan" has issued the approved Arabic translation of IFRSs 2010.</description>
<link>http://www.iasplus.com/pastnews/2010dec.htm#1223-1</link>
<pubDate>Thu, 23 Dec 2010 11:20 +0100</pubDate>
<category>Languages: Arabic</category>
<category>Languages: Portuguese</category>
<category>IFRS for SMEs</category>
<category>Countries: Brazil</category>
<category>Countries: Jordan</category>
<guid isPermaLink="false">2010-567</guid>
</item>
<item>
<title>22 December 2010: Publications by national Deloitte member firms</title>
<description>Deloitte Germany and Deloitte Canada, have issued translated versions of existing publications. Deloitte Singapore has issued the 2010 edition of its publication on illustrative financial statements.</description>
<link>http://www.iasplus.com/pastnews/2010dec.htm#1222-5</link>
<pubDate>Wed, 22 Dec 2010 18:30 -0500</pubDate>
<category>Publications</category>
<category>Languages: German</category>
<category>Languages: French</category>
<category>Countries: Canada</category>
<category>Countries: Germany</category>
<category>Countries: Singapore</category>
<guid isPermaLink="false">2010-566</guid>
</item>
<item>
<title>22 December 2010: Newsletter on closing out 2010</title>
<description>Deloitte's IFRS Global Office has published an IFRS in Focus Newsletter - Closing out 2010. This special edition provides an overview of new and revised standards and interpretations that are effective for December 2010 calendar year-ends and subsequent accounting periods.</description>
<link>http://www.iasplus.com/pastnews/2010dec.htm#1222-4</link>
<pubDate>Wed, 22 Dec 2010 14:45 -0500</pubDate>
<category>IASB</category>
<category>Publications</category>
<category>IFRS Interpretations Committee</category>
<category>Standards</category>
<category>Interpretations</category>
<guid isPermaLink="false">2010-565</guid>
</item>
<item>
<title>22 December 2010: CEBS adapts the timeline for the revision of the Guidelines on Financial Reporting</title>
<description>The Committee of European Banking Supervisors (CEBS) published its revised guidelines on financial reporting (FINREP rev2) on 15 December 2009, with an implementation date of 1 January 2012.
Given the slow developments at the IASB, CEBS suggests that countries that intend to implement the FINREP package
for the first time before 1 January 2013 use the FINREP rev2 guidelines on an interim basis.</description>
<link>http://www.iasplus.com/pastnews/2010dec.htm#1222-3</link>
<pubDate>Wed, 22 Dec 2010 14:30 +0100</pubDate>
<category>CEBS</category>
<category>Countries: Europe</category>
<category>Regulation and enforcement</category>
<guid isPermaLink="false">2010-564</guid>
</item>
<item>
<title>22 December 2010: Results of the Monitoring Board Working Group on Governance Review meeting</title>
<description>The Monitoring Board Working Group on Governance Review met on 6 December 2010 in Tokyo to continue
its discussion of the review of the governance framework around the Monitoring Board and the IFRS Foundation.</description>
<link>http://www.iasplus.com/pastnews/2010dec.htm#1222-2</link>
<pubDate>Wed, 22 Dec 2010 11:45 +0100</pubDate>
<category>Monitoring Board</category>
<category>IFRS Foundation</category>
<category>IFRS Foundation governance review</category>
<guid isPermaLink="false">2010-563</guid>
</item>
<item>
<title>22 December 2010: New editorial corrections to IFRSs</title>
<description>The IASB has posted to its website a new batch of Editorial Corrections to IFRSs.</description>
<link>http://www.iasplus.com/pastnews/2010dec.htm#1222-1</link>
<pubDate>Wed, 22 Dec 2010 11:00 +0100</pubDate>
<category>Editorial corrections</category>
<category>Standards</category>
<category>IASB</category>
<category>Conceptual Framework</category>
<category>Standards: IFRS 7</category>
<category>Standards: IFRS 9</category>
<guid isPermaLink="false">2010-562</guid>
</item>
<item>
<title>21 December 2010: Recent US standard-setting activity and Deloitte publications</title>
<description>The United States Financial Accounting Standards Board (FASB), the US Public Company Accounting Oversight Board (PCAOB) and the US Securities and Exchange Commission (SEC) have been busy issuing new and proposed standards, as well as discussing their activities with practitioners.</description>
<link>http://www.iasplus.com/pastnews/2010dec.htm#1221-2</link>
<pubDate>Tue, 21 Dec 2010 18:15 -0500</pubDate>
<category>Heads Up</category>
<category>Countries: United States</category>
<category>Publications</category>
<category>FASB</category>
<category>EITF</category>
<category>PCAOB</category>
<guid isPermaLink="false">2010-561</guid>
</item>
<item>
<title>21 December 2010: New publications from Deloitte's IFRS Global Office</title>
<description>Deloitte's IFRS Global Office has published an 'IFRS in Focus Newsletter – IASB issues Practice Statement on management
commentary' describing the recent IASB Practice Statement on management commentary.
Also, our IFRS Global Office has updated the three 'IASB Project Insights' to reflect the current status of the projects concerned.</description>
<link>http://www.iasplus.com/pastnews/2010dec.htm#1221-1</link>
<pubDate>Tue, 21 Dec 2010 12:25 +0100</pubDate>
<category>IASB Projects: Income taxes</category>
<category>IASB Projects: Joint arrangements</category>
<category>IASB Projects: Consolidation</category>
<category>IASB</category>
<category>Practice Statements</category>
<category>Management commentary</category>
<category>IASB Projects: Hedge accounting</category>
<category>Publications</category>
<guid isPermaLink="false">2010-561</guid>
</item>
<item>
<title>20 December 2010: IASB amends IFRS 1 and IAS 12</title>
<description>The International Accounting Standards Board (IASB) has published amendments to IAS 12, Income Taxes, and IFRS 1, First-time Adoption of International Financial Reporting Standards.</description>
<link>http://www.iasplus.com/pastnews/2010dec.htm#1220-1</link>
<pubDate>Mon, 20 Dec 2010 12:45 -0500</pubDate>
<category>IASB</category>
<category>Standards: IAS 12</category>
<category>Standards: IFRS 1</category>
<category>IASB Projects: Income taxes</category>
<category>IASB Projects: Fixed dates</category>
<category>IASB Projects: Hyperinflation</category>
<guid isPermaLink="false">2010-560</guid>
</item>
<item>
<title>20 December 2010: The Bruce Column - Tommaso Padoa-Schioppa</title>
<description>The death of Tommaso Padoa-Schioppa at the age of 70, has robbed the IASB of a long and fruitful
relationship in the years ahead.</description>
<link>http://www.iasplus.com/bruce/column101220.htm</link>
<pubDate>Mon, 20 Dec 2010 15:10 +0100</pubDate>
<category>Robert Bruce</category>
<category>IFRS Trustees</category>
<guid isPermaLink="false">B2010-009</guid>
</item>
<item>
<title>19 December 2010: Death of Tommaso Padoa-Schioppa, Chair of the Trustees of the IFRS Foundation</title>
<description>The Trustees and Monitoring Board of the IFRS Foundation have released condolences on the sudden death of Tommaso Padoa-Schioppa, Chair of the Trustees of the IFRS Foundation.</description>
<link>http://www.iasplus.com/pastnews/2010dec.htm#1219-1</link>
<pubDate>Mon, 20 Dec 2010 09:11 +1030</pubDate>
<category>IFRS Trustees</category>
<guid isPermaLink="false">2010-560</guid>
</item>
<item>
<title>17 December 2010: Notes from Day 5 of December IASB meeting</title>
<description>The IASB is meeting in London on 13-17 December 2010 for its regular December meeting, some of which is a joint meeting with the FASB. We've posted Deloitte observer notes from the topics discussed on day five of the meeting: fair value measurement and impairment of financial instruments.</description>
<link>http://www.iasplus.com/pastnews/2010dec.htm#1217-5</link>
<pubDate>Fri, 17 Dec 2010 16:30 -0500</pubDate>
<category>IASB meetings</category>
<category>IASB</category>
<category>IASB Projects: Financial instruments</category>
<category>IASB Projects: Impairment</category>
<category>IASB Projects: Fair value measurement</category>
<guid isPermaLink="false">2010-559</guid>
</item>
<item>
<title>17 December 2010: Publications by national Deloitte member firms</title>
<description>Deloitte Denmark has developed a publication about the IASB's Exposure Draft 'Insurance Contracts'.
Deloitte Colombia has translated the IFRS Presentation and Disclosure Checklists for 2010 into the Spanish language.</description>
<link>http://www.iasplus.com/pastnews/2010dec.htm#1217-4</link>
<pubDate>Fri, 17 Dec 2010 12:00 +0100</pubDate>
<category>Publications</category>
<category>Languages: Spanish</category>
<category>Languages: Danish</category>
<category>Countries: Denmark</category>
<guid isPermaLink="false">2010-558</guid>
</item>
<item>
<title>17 December 2010: Survey on accounting for sustainability practices released by CIMA, AICPA and CICA</title>
<description>The Chartered Institute of Management Accountants (CIMA), the American Institute of Certified Public Accountants (AICPA), and the Canadian Institute of Chartered Accountants (CICA) have released 'Evolution of corporate sustainability practices - Perspectives from the UK, US and Canada', a survey measuring the state of accounting for sustainability in the UK and North America.</description>
<link>http://www.iasplus.com/pastnews/2010dec.htm#1217-3</link>
<pubDate>Fri, 17 Dec 2010 16:33 +1030</pubDate>
<category>Sustainability reporting</category>
<category>AICPA</category>
<category>CIMA</category>
<category>CICA</category>
<category>Countries: United States</category>
<category>Countries: Canada</category>
<category>Countries: United Kingdom</category>
<guid isPermaLink="false">2010-557</guid>
</item>
<item>
<title>17 December 2010: United States SEC proposes rules for 'resource extraction issuers' under the Dodd-Frank Act</title>
<description>The United States Securities and Exchange Commission (SEC) has issued proposed rules mandated by the Dodd-Frank Act to require 'resource extraction issuers' to disclose payments made to the U.S. or foreign governments. </description>
<link>http://www.iasplus.com/pastnews/2010dec.htm#1217-2</link>
<pubDate>Fri, 17 Dec 2010 16:33 +1030</pubDate>
<category>Countries: United States</category>
<category>SEC</category>
<category>Industries: Energy and resources</category>
<guid isPermaLink="false">2010-556</guid>
</item>
<item>
<title>17 December 2010: IAASB appointments</title>
<description>The Public Interest Oversight Board (PIOB) has confirmed a number of new and reappointed members of the International Auditing and Assurance Standards Board (IAASB).</description>
<link>http://www.iasplus.com/pastnews/2010dec.htm#1217-1</link>
<pubDate>Fri, 17 Dec 2010 16:30 +1030</pubDate>
<category>IAASB</category>
<category>Auditing</category>
<category>PIOB</category>
<guid isPermaLink="false">2010-555</guid>
</item>
<item>
<title>16 December 2010: Notes from Day 4 of December IASB meeting</title>
<description>The IASB is meeting in London on 13-17 December 2010 for its regular December meeting, some of which is a joint meeting with the FASB. We've posted Deloitte observer notes from the topics discussed on day four of the meeting: impairment of financial instruments and asset and liability offsetting.</description>
<link>http://www.iasplus.com/pastnews/2010dec.htm#1216-4</link>
<pubDate>Fri, 17 Dec 2010 10:20 +1030</pubDate>
<category>IASB meetings</category>
<category>IASB</category>
<category>IASB Projects: Financial instruments</category>
<category>IASB Projects: Impairment</category>
<category>IASB Projects: Offsetting</category>
<guid isPermaLink="false">2010-554</guid>
</item>
<item>
<title>16 December 2010: EFRAG establishes Advisory Panel on the Role of the Business Model in Financial Reporting</title>
<description>A project on the role of the business model in financial reporting has commenced as part of
the pro-active work of the European Financial Reporting Advisory Group (EFRAG). The aim of the project is to
provide European input to the future consideration, development and use of the business model concept in financial reporting.</description>
<link>http://www.iasplus.com/pastnews/2010dec.htm#1216-3</link>
<pubDate>Thu, 16 Dec 2010 11:40 +0100</pubDate>
<category>EFRAG</category>
<category>Countries: Europe</category>
<guid isPermaLink="false">2010-553</guid>
</item>
<item>
<title>16 December 2010: iGAAP 2011 'A guide to IFRS reporting' now available</title>
<description>The fourth edition of Deloitte's iGAAP guide sets out comprehensive guidance for entities reporting under IFRSs.
It has been updated not only to deal with new and amended requirements but also to reflect increased practical
experience of dealing with IFRS issues and to include many more illustrative examples.</description>
<link>http://www.iasplus.com/pastnews/2010dec.htm#1216-2</link>
<pubDate>Thu, 16 Dec 2010 11:00 +0100</pubDate>
<category>Publications</category>
<category>iGAAP</category>
<guid isPermaLink="false">2010-552</guid>
</item>
<item>
<title>16 December 2010: IPSASB calls for comments on public sector conceptual framework</title>
<description>The International Public Sector Accounting Standards Board (IPSASB) has released for comment an exposure draft (ED) and two Consultation Papers related to its project to develop a Conceptual Framework for the general purpose financial reporting of public sector entities.</description>
<link>http://www.iasplus.com/pastnews/2010dec.htm#1216-1</link>
<pubDate>Thu, 16 Dec 2010 16:45 +1030</pubDate>
<category>IPSASB</category>
<guid isPermaLink="false">2010-551</guid>
</item>
<item>
<title>15 December 2010: Notes from Day 3 of December IASB meeting</title>
<description>The IASB is meeting in London on 13-17 December 2010 for its regular December meeting, some of which is a joint meeting with the FASB. We've posted Deloitte observer notes from the topics discussed on day three of the meeting: consolidation, insurance contacts and hedge accounting. We have also posted the notes of the revenue recognition project discussion from Day 2 of the meeting.</description>
<link>http://www.iasplus.com/pastnews/2010dec.htm#1215-3</link>
<pubDate>Thu, 16 Dec 2010 08:45 +1030</pubDate>
<category>IASB meetings</category>
<category>IASB</category>
<category>IASB Projects: Consolidation</category>
<category>IASB Projects: Insurance</category>
<category>IASB Projects: Hedge accounting</category>
<category>IASB Projects: Financial instruments</category>
<guid isPermaLink="false">2010-550</guid>
</item>
<item>
<title>15 December 2010: We comment on ED/2010/9</title>
<description>Deloitte has submitted a comment letter on Exposure Draft ED/2010/9 'Leases'. The proposal would result in a consistent approach to lease accounting for both lessees and lessors—a 'right-of-use' approach.</description>
<link>http://www.iasplus.com/pastnews/2010dec.htm#1215-2</link>
<pubDate>Wed, 15 Dec 2010 15:00 -0500</pubDate>
<category>Comment letters</category>
<category>IASB Projects: Leases</category>
<category>Exposure drafts</category>
<guid isPermaLink="false">2010-549</guid>
</item>
<item>
<title>15 December 2010: Notes from December IASB meeting</title>
<description>The IASB is meeting in London on 13-17 December 2010 for its regular December meeting, some of which is a joint meeting with the FASB. We've posted Deloitte observer notes from the topics discussed on the first two days of the meeting on the following topics: IFRS 1 (severe hyperinflation), post-employment benefits, fair value measurement and asset and liability offsetting.</description>
<link>http://www.iasplus.com/pastnews/2010dec.htm#1215-1</link>
<pubDate>Wed, 15 Dec 2010 11:55 +1030</pubDate>
<category>IASB meetings</category>
<category>IASB</category>
<category>IASB Projects: Hyperinflation</category>
<category>IASB Projects: Post-employment benefits</category>
<category>IASB Projects: Fair value measurement</category>
<category>IASB Projects: Offsetting</category>
<category>IASB Projects: Financial instruments</category>
<guid isPermaLink="false">2010-548</guid>
</item>
<item>
<title>14 December 2010: ASB study on capital management disclosures</title>
<description>The UK Accounting Standards Board (ASB) has conducted a study into financial capital
management disclosures based largely on published annual reports and accounts of 65 companies across all market sectors.</description>
<link>http://www.iasplus.com/pastnews/2010dec.htm#1214-3</link>
<pubDate>Tue, 14 Dec 2010 15:00 +0100</pubDate>
<category>Countries: United Kingdom</category>
<category>UK ASB</category>
<category>Standards: IAS 1</category>
<guid isPermaLink="false">2010-547</guid>
</item>
<item>
<title>14 December 2010: OECD and GRI form partnership to promote sustainability reporting</title>
<description>The Global Reporting Initiative (GRI) and the Organisation for Economic Co-operation and Development (OECD) have announced a Memorandum of Understanding forming a partnership which aims to give companies greater guidance and support on how to conduct their business responsibly and report on their sustainability performance.</description>
<link>http://www.iasplus.com/pastnews/2010dec.htm#1214-2</link>
<pubDate>Tue, 14 Dec 2010 16:30 +1030</pubDate>
<category>Sustainability reporting</category>
<category>OECD</category>
<category>GRI</category>
<guid isPermaLink="false">2010-546</guid>
</item>
<item>
<title>14 December 2010: Deloitte Japan webcast on November IASB meeting</title>
<description>Deloitte's IFRS Centre of Excellence in Japan has released a recorded webcast on the November meeting of the IASB.</description>
<link>http://www.iasplus.com/pastnews/2010dec.htm#1214-1</link>
<pubDate>Tue, 14 Dec 2010 16:30 +1030</pubDate>
<category>Countries: Japan</category>
<category>Languages: Japanese</category>
<category>Webcasts</category>
<category>IASB meetings</category>
<guid isPermaLink="false">2010-545</guid>
</item>
<item>
<title>13 December 2010: Peru requires IFRS for public filers</title>
<description>On October 14, 2010 the Peruvian regulator (CONASEV), issued resolution N° 102-2010-EF/94.01.1 by which public filers in the local Stock Market must prepare financial statements under IFRS as issued by the International Accounting Standard Board (IASB). </description>
<link>http://www.iasplus.com/pastnews/2010dec.htm#1213-5</link>
<pubDate>Mon, 13 Dec 2010 16:15 -0500</pubDate>
<category>Countries: Peru</category>
<category>Convergence</category>
<guid isPermaLink="false">2010-544</guid>
</item>
<item>
<title>13 December 2010: 'IFRS at a critical crossroad'</title>
<description>The IASB has posted to its website a section of the keynote speech entitled 'Regulatory Reform and IFRS at a Critical
Crossroad' at the FEI conference, given by IFRS Foundation Trustee Harvey Goldschmid. In his speech Mr. Goldschmid
describes two basic scenarios that are probable if the US Securities and Exchange Commission (SEC) comes to a negative
decision on IFRS adoption.</description>
<link>http://www.iasplus.com/pastnews/2010dec.htm#1213-4</link>
<pubDate>Mon, 13 Dec 2010 14:30 +0100</pubDate>
<category>SEC</category>
<category>Countries: United States</category>
<category>Convergence</category>
<category>IFRS Trustees</category>
<guid isPermaLink="false">2010-543</guid>
</item>
<item>
<title>13 December 2010: Six Deloitte publications issued</title>
<description>1) Hong Kong Financial Reporting Standards – Illustrative Annual Financial Statements 2010,
2) Heads Up newsletter 'Sharing Views on the Revenue Project' , 3) Heads Up newsletter 'FASB Proposes to
Delay Effective Date of Disclosures About TDRs by Creditors', 4) December 2010 edition of 'EITF Snapshot',
5) November 2010 edition of 'Accounting Roundup', 6) December 2010 edition of 'Australia Accounting Alert'.</description>
<link>http://www.iasplus.com/pastnews/2010dec.htm#1213-3</link>
<pubDate>Mon, 13 Dec 2010 11:45 +0100</pubDate>
<category>Publications</category>
<guid isPermaLink="false">2010-542</guid>
</item>
<item>
<title>13 December 2010: United States 'Blue Ribbon Panel' develops plans for private company standard-setting board</title>
<description>At a meeting held on 10 December 2010, the 'Blue Ribbon Panel' addressing how United States accounting standards can best meet the needs of users of private company financial statements has continued its discussion of a potential new standard-setting board for private companies, reaffirming a consensus view reached in October that a separate private company standards board under the oversight of the Financial Accounting Foundation (FAF) be created.</description>
<link>http://www.iasplus.com/pastnews/2010dec.htm#1213-2</link>
<pubDate>Mon, 13 Dec 2010 17:15 +1030</pubDate>
<category>Countries: United States</category>
<category>IFRS for SMEs</category>
<category>Blue Ribbon Panel</category>
<category>Differential reporting</category>
<guid isPermaLink="false">2010-541</guid>
</item>
<item>
<title>13 December 2010: New exposure draft from International Accounting Education Standards Board</title>
<description>The International Accounting Education Standards Board (IAESB) has released for public exposure a proposed revision of International Education Standard (IES) 7, 'Continuing Professional Development: A Program of Lifelong Learning and Continuing Development of Professional Competence'.</description>
<link>http://www.iasplus.com/pastnews/2010dec.htm#1213-1</link>
<pubDate>Mon, 13 Dec 2010 17:15 +1030</pubDate>
<category>IAESB</category>
<category>IFAC</category>
<category>Exposure drafts</category>
<guid isPermaLink="false">2010-540</guid>
</item>
<item>
<title>11 December 2010: New issue of the IASB's Investor Perspectives</title>
<description>In April 2010, the Trustees of the IFRS Foundation and the IASB launched a programme to enhance investors' participation in the development of International Financial Reporting Standards (IFRSs). One of the enhancements is a newsletter for investors. A new issue of the Investor Perspectives, written by Paul Pacter, IASB member and former webmaster of IAS Plus, is entitled 'Capital providers need good small business reporting, too'.</description>
<link>http://www.iasplus.com/pastnews/2010dec.htm#1211-1</link>
<pubDate>Sat, 11 Dec 2010 20:15 +0100</pubDate>
<category>IASB</category>
<category>Investor Perspectives</category>
<category>IFRS for SMEs</category>
<guid isPermaLink="false">2010-539</guid>
</item>
<item>
<title>10 December 2010: Updated agenda for the December 2010 IASB meeting</title>
<description>The IASB has made additional revisions to its agenda for its monthly meeting being held in London from 13 to 17 December 2010. The asset and liability offsetting discussion and the discussion on impairment have been swapped with each other. Impairment will now be discussed on Thursday morning and offsetting on Tuesday afternoon. In addition, changes were made to the start times for Tuesday's sessions.</description>
<link>http://www.iasplus.com/pastnews/2010dec.htm#1210-3</link>
<pubDate>Fri, 10 Dec 2010 17:08 -0500</pubDate>
<category>IASB</category>
<category>IASB meetings</category>
<guid isPermaLink="false">2010-538</guid>
</item>
<item>
<title>10 December 2010: Deadline reminder – ED on Leases</title>
<description>We remind you that comments on the Exposure Draft 'Leases' are due on 15 December 2010.
The proposals in the ED would result in a consistent approach to lease accounting for both lessees and lessors.</description>
<link>http://www.iasplus.com/pastnews/2010dec.htm#1210-2</link>
<pubDate>Fri, 10 Dec 2010 13:45 +0100</pubDate>
<category>IASB Projects: Leases</category>
<category>Exposure drafts</category>
<guid isPermaLink="false">2010-537</guid>
</item>
<item>
<title>10 December 2010: IFRS for SMEs adopted in another three countries</title>
<description>The IFRS for SMEs, the first set of international accounting requirements developed
specifically for small and medium-sized entities, has been adopted in three countries in Central and South America:
Chile, Guatemala and Venezuela.</description>
<link>http://www.iasplus.com/pastnews/2010dec.htm#1210-1</link>
<pubDate>Fri, 10 Dec 2010 11:45 +0100</pubDate>
<category>Countries: Venezuela</category>
<category>Countries: Guatemala</category>
<category>Countries: Chile</category>
<category>IFRS for SMEs</category>
<guid isPermaLink="false">2010-536</guid>
</item>
<item>
<title>9 December 2010: Deloitte IFRS Podcast on financial instruments: hedge accounting exposure draft</title>
<description>We've released a podcast where Andrew Spooner, lead IFRS financial instruments partner, and Kush Patel,
senior manager and recent IASB Practice Fellow, discuss the IASB's exposure draft on hedge accounting.
They discuss the key changes that are proposed and provide an insight into the likely effect they will have in practice.</description>
<link>http://www.iasplus.com/pastnews/2010dec.htm#1209-3</link>
<pubDate>Thu, 9 Dec 2010 10:45 +0100</pubDate>
<category>IASB</category>
<category>Exposure drafts</category>
<category>IASB Projects: Financial instruments</category>
<category>IASB Projects: Hedge accounting</category>
<category>Podcasts</category>
<guid isPermaLink="false">2010-535</guid>
</item>
<item>
<title>9 December 2010: IASB publishes exposure draft on hedge accounting</title>
<description>The International Accounting Standards Board (IASB) has published for public comment an exposure
draft on the accounting for hedging activities. The exposure draft proposes requirements
designed to enable companies to better reflect their risk management activities in their financial
statements, and, in turn, help investors to understand the effect of those activities on future cash flows.</description>
<link>http://www.iasplus.com/pastnews/2010dec.htm#1209-2</link>
<pubDate>Thu, 9 Dec 2010 10:30 +0100</pubDate>
<category>IASB</category>
<category>Exposure drafts</category>
<category>IASB Projects: Financial instruments</category>
<category>IASB Projects: Hedge accounting</category>
<guid isPermaLink="false">2010-534</guid>
</item>
<item>
<title>9 December 2010: United States SEC to consider hybrid model for IFRS adoption?</title>
<description>Paul A. Beswick (Deputy Chief Accountant, United States Securities Exchange Commission) has revealed a possible alternative approach for the adoption of IFRS in the United States.</description>
<link>http://www.iasplus.com/pastnews/2010dec.htm#1209-1</link>
<pubDate>Thu, 9 Dec 2010 16:55 +1030</pubDate>
<category>SEC</category>
<category>Countries: United States</category>
<category>Convergence</category>
<category>Differential reporting</category>
<guid isPermaLink="false">2010-533</guid>
</item>
<item>
<title>8 December 2010: Notes from special December IASB meeting</title>
<description>The IASB met in London on 8 December 2010 for a special joint meeting with the FASB, discussing impairment of financial instruments.</description>
<link>http://www.iasplus.com/pastnews/2010dec.htm#1208-6</link>
<pubDate>Thu, 9 Dec 2010 08:55 +1030</pubDate>
<category>IASB</category>
<category>IASB meetings</category>
<category>FASB</category>
<category>IASB Projects: Financial instruments</category>
<category>IASB Projects: Impairment</category>
<guid isPermaLink="false">2010-532</guid>
</item>
<item>
<title>8 December 2010: PCAOB staff comments at AICPA National Conference</title>
<description>The Public Company Accounting Oversight Board (PCAOB) has also released transcripts of speeches made by its staff at a recent AICPA National Conference.</description>
<link>http://www.iasplus.com/pastnews/2010dec.htm#1208-5</link>
<pubDate>Thu, 9 Dec 2010 08:55 +1030</pubDate>
<category>PCAOB</category>
<category>Convergence</category>
<category>Countries: United States</category>
<category>SEC</category>
<guid isPermaLink="false">2010-531</guid>
</item>
<item>
<title>8 December 2010: IASB publishes IFRS Practice Statement on Management Commentary</title>
<description>The IASB has today published an IFRS Practice Statement 'Management Commentary', a broad, non-binding framework for
the presentation of narrative reporting to accompany financial statements prepared in accordance with IFRSs.</description>
<link>http://www.iasplus.com/pastnews/2010dec.htm#1208-4</link>
<pubDate>Wed, 8 Dec 2010 14:30 +0100</pubDate>
<category>IASB</category>
<category>Practice Statements</category>
<category>Management commentary</category>
<guid isPermaLink="false">2010-530</guid>
</item>
<item>
<title>8 December 2010: 2011 IFRS 'Blue Book' now available</title>
<description>The IFRS Foundation has published the 2011 'IFRS Consolidated without early application'. This volume (nicknamed the 'Blue Book') contains all official pronouncements that are mandatory on 1 January 2011.</description>
<link>http://www.iasplus.com/pastnews/2010dec.htm#1208-3</link>
<pubDate>Wed, 8 Dec 2010 16:30 +1030</pubDate>
<category>IASB</category>
<category>IFRS Foundation</category>
<category>Publications</category>
<guid isPermaLink="false">2010-529</guid>
</item>
<item>
<title>8 December 2010: Financial Accounting Foundation to webcast FASB Meetings live</title>
<description>The Financial Accounting Foundation (FAF), responsible for the oversight of the Financial Accounting Standards Board (FASB), has announced the launch of a new video webcasting service, commencing with two meetings on 8 December 2010.</description>
<link>http://www.iasplus.com/pastnews/2010dec.htm#1208-2</link>
<pubDate>Wed, 8 Dec 2010 11:50 +1030</pubDate>
<category>FAF</category>
<category>FASB</category>
<category>Webcasts</category>
<category>Countries: United States</category>
<guid isPermaLink="false">2010-528</guid>
</item>
<item>
<title>8 December 2010: Updated agenda for the December 2010 IASB meeting</title>
<description>The IASB has substantially revised its agenda for its monthly meeting for December 2010 being held at the IASB offices in London from 13 to 17 December 2010. Meeting times and topics have been amended and a short meeting will now be held on Thursday.</description>
<link>http://www.iasplus.com/pastnews/2010dec.htm#1208-1</link>
<pubDate>Wed, 8 Dec 2010 11:50 +1030</pubDate>
<category>IASB</category>
<category>IASB meetings</category>
<guid isPermaLink="false">2010-527</guid>
</item>
<item>
<title>7 December 2010: SEC staff comments at AICPA National Conference</title>
<description>The United States Securities and Exchange Commission (SEC) has published transcripts of speeches made by its staff at a recent AICPA National Conference on current SEC and PCAOB Developments.</description>
<link>http://www.iasplus.com/pastnews/2010dec.htm#1207-2</link>
<pubDate>Tue, 7 Dec 2010 14:30 -0500</pubDate>
<category>SEC</category>
<category>AICPA</category>
<category>Countries: United States</category>
<category>PCAOB</category>
<category>Auditing</category>
<category>Convergence</category>
<category>IAASB</category>
<guid isPermaLink="false">2010-526</guid>
</item>
<item>
<title>7 December 2010: IFAC and A4S community website on sustainability reporting</title>
<description>The International Federation of Accountants (IFAC) and The Prince's Accounting for Sustainability Project (A4S) have created a 'community website' on sustainability reporting.</description>
<link>http://www.iasplus.com/pastnews/2010dec.htm#1207-1</link>
<pubDate>Tue, 7 Dec 2010 16:50 +1030</pubDate>
<category>Sustainability reporting</category>
<category>IFAC</category>
<guid isPermaLink="false">2010-525</guid>
</item>
<item>
<title>6 December 2010: Webinar on the IASB's exposure draft on hedge accounting</title>
<description>On 15 December 2010, Deloitte (UK) and Reval are hosting a webinar to discuss the IASB's exposure draft on hedge accounting.</description>
<link>http://www.iasplus.com/pastnews/2010dec.htm#1206-3</link>
<pubDate>Mon, 6 Dec 2010 21:45 +0100</pubDate>
<category>Webcasts</category>
<category>IASB Projects: Hedge accounting</category>
<category>IASB Projects: Financial instruments</category>
<category>Countries: United Kingdom</category>
<guid isPermaLink="false">2010-524</guid>
</item>
<item>
<title>6 December 2010: Special December IASB meeting on 8 December</title>
<description>The special joint IASB/FASB meeting on 8 December 2010 has been brought forward by one hour to 13:00 GMT.</description>
<link>http://www.iasplus.com/pastnews/2010dec.htm#1206-2</link>
<pubDate>Mon, 6 Dec 2010 11:00 +0100</pubDate>
<category>IASB</category>
<category>IASB meetings</category>
<category>IASB Projects: Impairment</category>
<category>IASB Projects: Financial instruments</category>
<guid isPermaLink="false">2010-523</guid>
</item>
<item>
<title>6 December 2010: IFRS Illustrative Financial Statements for 2010 with early adoption of IFRS 9</title>
<description>We have posted Deloitte's IFRS Illustrative Financial Statements for 2010 with early adoption of IFRS 9 (Word version).</description>
<link>http://www.iasplus.com/pastnews/2010dec.htm#1206-1</link>
<pubDate>Mon, 6 Dec 2010 16:15 +1030</pubDate>
<category>Publications</category>
<category>Model financial statements</category>
<category>IASB Projects: Financial instruments</category>
<category>Standards: IFRS 9</category>
<guid isPermaLink="false">2010-522</guid>
</item>
<item>
<title>4 December 2010: Live webcasts on ED Financial Instruments - Hedge Accounting</title>
<description>On Monday 13 December staff of the IASB will present two webcasts about the ED 'Financial Instruments - Hedge Accounting' which
is expected to come out next week.</description>
<link>http://www.iasplus.com/pastnews/2010dec.htm#1204-1</link>
<pubDate>Sat, 4 Dec 2010 12:00 +0100</pubDate>
<category>Webcasts</category>
<category>IASB Projects: Financial instruments</category>
<category>IASB Projects: Hedge accounting</category>
<guid isPermaLink="false">2010-521</guid>
</item>
<item>
<title>3 December 2010: Agenda for the December 2010 IASB meeting</title>
<description>The IASB will hold its monthly meeting for December 2010 at the IASB offices in London from 13 to 17 December 2010. The second and third days of the meeting are joint meetings with FASB...</description>
<link>http://www.iasplus.com/pastnews/2010dec.htm#1203-4</link>
<pubDate>Fri, 3 Dec 2010 17:00 -0500</pubDate>
<category>IASB</category>
<category>IASB meetings</category>
<guid isPermaLink="false">2010-523</guid>
</item>
<item>
<title>3 December 2010: Three Deloitte publications issued</title>
<description>1) Changes to the financial reporting framework in Singapore; 2) The top 10 issues mining companies will face in the coming year; 3) IFRS Project Insights - Income Taxes</description>
<pubDate>Fri, 3 Dec 2010 17:00 -0500</pubDate>
<category>IASB</category>
<category>Publications</category>
<category>Countries: Singapore</category>
<category>IASB Projects: Income taxes</category>
<category>Industries: Energy and resources</category>
<guid isPermaLink="false">2010-522</guid>
</item>
<item>
<title>3 December 2010: Notes from special December IASB meeting</title>
<description>The IASB met in London for a special IASB meeting to discuss the
responses received on ED 'Deferred Tax: Recovery of Underlying Assets'.</description>
<link>http://www.iasplus.com/pastnews/2010dec.htm#1203-2</link>
<pubDate>Fri, 3 Dec 2010 14:30 +0100</pubDate>
<category>IASB</category>
<category>IASB meetings</category>
<category>IASB Projects: Income taxes</category>
<category>Standards: IAS 12</category>
<guid isPermaLink="false">2010-521</guid>
</item>
<item>
<title>3 December 2010: Live webcasts on Management Commentary</title>
<description>On Thursday 16 December staff of the IASB will present two webcasts about the
IFRS Practice Statement 'Management Commentary' which is expected to come out this month.</description>
<link>http://www.iasplus.com/pastnews/2010dec.htm#1203-1</link>
<pubDate>Fri, 3 Dec 2010 13:30 +0100</pubDate>
<category>Webcasts</category>
<category>Management commentary</category>
<guid isPermaLink="false">2010-520</guid>
</item>
<item>
<title>2 December 2010: November edition of IFRS on Point issued</title>
<description>Deloitte's IFRS Global Office has published the November 2010 edition of 'IFRS on Point', which highlights the month's critical financial reporting developments.</description>
<link>http://www.iasplus.com/pastnews/2010dec.htm#1202-5</link>
<pubDate>Thu, 2 Dec 2010 15:30 -0500</pubDate>
<category>IASB</category>
<category>Publications</category>
<category>IFRS on Point</category>
<guid isPermaLink="false">2010-519</guid>
</item>
<item>
<title>2 December 2010: United States publication focuses on the value of an IFRS Center of Excellence</title>
<description>Deloitte (United States) has published 'CFO insights: Cut costs and drive value with an IFRS Center of Excellence'.</description>
<link>http://www.iasplus.com/pastnews/2010dec.htm#1202-4</link>
<pubDate>Thu, 2 Dec 2010 14:45 -0500</pubDate>
<category>Countries: United States</category>
<category>Publications</category>
<category>IFRS transition</category>
<guid isPermaLink="false">2010-518</guid>
</item>
<item>
<title>2 December 2010: We comment on ED/2010/8</title>
<description>Deloitte has submitted a comment letter on Exposure Draft ED/2010/8 'Insurance Contracts'.</description>
<link>http://www.iasplus.com/pastnews/2010dec.htm#1202-3</link>
<pubDate>Thu, 2 Dec 2010 14:45 -0500</pubDate>
<category>Comment letters</category>
<category>IASB Projects: Insurance</category>
<category>Exposure drafts</category>
<guid isPermaLink="false">2010-517</guid>
</item>
<item>
<title>2 December 2010: EFRAG issues its feedback statement on its proactive consultation</title>
<description>The European Financial Reporting Advisory Group (EFRAG) issued a
feedback statement on the public consultation on its Proactive work. The
feedback statement provides a summary of the comments received, along with EFRAG's responses and proposed actions.</description>
<link>http://www.iasplus.com/pastnews/2010dec.htm#1202-2</link>
<pubDate>Thu, 2 Dec 2010 10:45 +0100</pubDate>
<category>EFRAG</category>
<category>Countries: Europe</category>
<guid isPermaLink="false">2010-516</guid>
</item>
<item>
<title>2 December 2010: Singapore issues 'SFRS for Small Entities'</title>
<description>The Singapore Accounting Standards Council (ASC) has issued the 'Singapore Financial Reporting Standard for Small Entities'.</description>
<link>http://www.iasplus.com/pastnews/2010dec.htm#1202-1</link>
<pubDate>Thu, 2 Dec 2010 17:15 +1030</pubDate>
<category>IFRS for SMEs</category>
<category>Countries: Singapore</category>
<category>Differential reporting</category>
<guid isPermaLink="false">2010-515</guid>
</item>
<item>
<title>1 December 2010: Notes from special December IASB meeting</title>
<description>The IASB met in London on 1 December 2010 for IASB and FASB special meeting to discuss Financial Instruments: Impairment.</description>
<link>http://www.iasplus.com/pastnews/2010dec.htm#1201-4</link>
<pubDate>Wed, 1 Dec 2010 16:45 -0500</pubDate>
<category>IASB</category>
<category>IASB meetings</category>
<category>IASB Projects: Impairment</category>
<category>IASB Projects: Financial instruments</category>
<guid isPermaLink="false">2010-514</guid>
</item>
<item>
<title>1 December 2010: 'Islamic Finance: Strengthening the Global Financial Market'</title>
<description>At the 18th World Congress of Accountants (WCOA) 2010 in Kuala Lumpur in November 2010
Dr Zeti Akhtar Aziz, Governor of the Central Bank of Malaysia, delivered a keynote
address titled 'Islamic Finance: Strengthening the Global Financial Market'.</description>
<link>http://www.iasplus.com/pastnews/2010dec.htm#1201-3</link>
<pubDate>Wed, 01 Dec 2010 11:45 +0100</pubDate>
<category>Islamic finance</category>
<category>Countries: Malaysia</category>
<guid isPermaLink="false">2010-513</guid>
</item>
<item>
<title>1 December 2010: New comprehensive publications from Deloitte (UK)</title>
<description>Deloitte (UK) has published updated editions of two of its popular comprehensive financial reporting guides: 'iGAAP 2011 - IFRS Reporting in the UK' and 'iGAAP 2011 - Financial statements for UK listed groups'.</description>
<link>http://www.iasplus.com/pastnews/2010dec.htm#1201-2</link>
<pubDate>Wed, 01 Dec 2010 14:55 +1030</pubDate>
<category>Countries: United Kingdom</category>
<category>Publications</category>
<category>iGAAP</category>
<category>Model financial statements</category>
<guid isPermaLink="false">2010-512</guid>
</item>
<item>
<title>1 December 2010: IPSASB issues annual improvements</title>
<description>The International Public Sector Accounting Standards Board (IPSASB) has completed its improvements project for 2010 with the release of 'Improvements to IPSASs - 2010'.</description>
<link>http://www.iasplus.com/pastnews/2010dec.htm#1201-1</link>
<pubDate>Wed, 01 Dec 2010 14:55 +1030</pubDate>
<category>IPSASB</category>
<guid isPermaLink="false">2010-511</guid>
</item>
<item>
<title>1 December 2010: Access to RSS feed prior to 1 December 2010</title>
<description>Readers interested in our articles prior to 1 November 2010 can find them in our archived RSS feed, available at http://www.iasplus.com/rss/rsshistory.xml</description>
<link>http://www.iasplus.com/rss/rsshistory.xml</link>
<pubDate>Wed, 1 Dec 2010 00:00 -0100</pubDate>
<category>Accessing feed history</category>
<guid isPermaLink="false">2010-OLD</guid>
</item>
</channel>
</rss>