Special Newsletter–Closing Out 2006
23 Dec 2006
Deloitte's IFRS Global Office has published a special edition of our IAS Plus Newsletter titled Closing Out 2006.
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Effective for 31 December 2006 year ends | ||
|---|---|---|
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New Standard |
IAS Plus newsletter issued | |
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IFRS 6 |
Exploration for and Evaluation of Mineral Resources |
January 2005 |
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Amendments to Standards |
IAS Plus newsletter issued | |
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Amendment to IAS 19 |
Actuarial Gains and Losses, Group Plans and Disclosures |
None |
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Amendment to IAS 21 |
Net Investment in a Foreign Operation |
None |
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Amendment to IAS 39 |
Cash Flow Hedge Accounting of Forecast Intragroup Transactions |
None |
|
Amendment to IAS 39 |
The Fair Value Option |
July 2005 |
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Amendments to IAS 39 & IFRS 4 |
Financial Guarantee Contracts |
December 2005 |
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New Interpretations |
IAS Plus newsletter issued | |
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IFRIC 4 |
Determining whether an Arrangement Contains a Lease |
December 2004 |
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IFRIC 5 |
Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds |
December 2004 |
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IFRIC 6 |
Liabilities arising from Participation in a Specific Market–Waste Electrical and Electronic Equipment (effective for accounting periods beginning on or after 1 December 2005) |
September 2005 |
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Available for early adoption for 31 December 2006 year ends | |||
|---|---|---|---|
|
New Standards |
Effective for accounting periods beginning on or after |
IAS Plus newsletter issued | |
|
IFRS 7 |
Financial Instruments: Disclosures |
1 January 2007 |
October 2005 |
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IFRS 8 |
Operating Segments |
1 January 2009 |
December 2006 |
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Amendments to Standards |
Effective for accounting periods beginning on or after |
IAS Plus newsletter issued | |
|
Amendment to IAS 1 |
Capital Disclosures |
1 January 2007 |
October 2005 |
|
Revised Guidance on Implementing IFRS 4 |
1 January 2007 |
None |
|
|
New Interpretations |
Effective for accounting periods beginning on or after |
IAS Plus newsletter issued | |
|
IFRIC 7 |
Applying the Restatement Approach under IAS 29, Financial Reporting in Hyperinflationary Economies |
1 March 2006 |
December 2005 |
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IFRIC 8 |
Scope of IFRS 2 |
1 May 2006 |
January 2006 |
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IFRIC 9 |
Reassessment of Embedded Derivatives |
1 June 2006 |
March 2006 |
|
IFRIC 10 |
Interim Financial Reporting and Impairment 1 |
November 2006 |
August 2006 |
|
IFRIC 11 |
IFRS 2–Group and Treasury Share Transactions |
1 March 2007 |
December 2006 |
|
IFRIC 12 |
Service Concession Arrangements |
1 January 2008 |
December 2006 |
You will find all Past IAS Plus Newsletters Here.