IFRS ao seu Alcance:Um guia de bolso para aproximar sua empresa do novo padrão contábil global

Em outras regiões do mundo, como o Brasil, a Deloitte tem procurado apoiar, das mais diversas maneiras, as organizações sujeitas às regulamentações relacionadas ao IFRS.

Com esse objetivo, a Deloitte elaborou, no Brasil e no mundo, uma série de conteúdos técnicos sobre o IFRS. Entre esses conteúdos, está esta publicaçăo, 'IFRS ao seu alcance', cujo formato visa facilitar a consulta de profissionais e tomadores de decisão em suas jornadas rumo à adoção do padrão contábil internacional.

We recognise that accounting for employee benefits has been the subject of criticism for failing to provide a clear indication of the obligation of sponsoring entities towards their employees under long-term defined benefits plans and for the failure of IAS 19 to provide a proper model to account for certain types of plan (mainly certain cash balance plans). We share many of these concerns. However, while we appreciate the desire of the IASB to address the most pressing of these issues, we are concerned that the DP's proposals go beyond the changes that should be introduced via a short-term project. In particular, we strongly discourage the Board from proceeding with its proposal to redefine employee benefit schemes into defined benefits promises and contribution-based promises. As we explain in our detailed comments, the changes proposed would have far reaching consequences and would introduce inconsistencies in accounting for plans that are similar in substance. Further we note that contribution-based promises are not clearly defined and we are not sure we understand exactly what the measurement approach is for contribution-based promises as proposed in the DP and how it differs from other measurement approaches currently used in IFRS.

Finally, while we generally support the Board's proposal to eliminate the option to defer recognition of changes in defined benefit assets and obligation, the elimination of this approach cannot be addressed without proper resolution of the issues linked to the presentation of these changes. Accordingly, we believe that the implementation of this proposal should be timed to coincide with the revised Standard dealing with the presentation of financial performance.

By taking a proactive approach to understanding the impact of IFRS implementation on key business strategies, insurers can avoid the risk of being unprepared for the industry-wide shift while seizing on emerging opportunities for differentiation from competition.

2 October 2008, London

• IFRS 7 Amendments – Credit Crisis
• Consolidation – Disclosure of Off-balance sheet risk

Because the meeting has been arranged at short notice, some Board members will be taking part via video conferencing facilities. To make allowance for the different time zones involved the meeting will be held in two sessions, one in the morning and the same topics of discussion repeated in the afternoon. The morning session will take place between 09:00am and 12:00 noon (London time, GMT +1), and the afternoon session between 15:00pm and 18:00pm (London time, GMT +1). Both sessions will be open to public observation and will be webcast.