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Newsletter
IFRS Briefing Sheet
This is published to report on new exposure drafts and standards issued by the International Accounting Standards Board ("IASB") and on other relevant developments affecting current and future IFRS reporters.
Issue 196 | July 2010 (676 KB)
This Briefing Sheet highlights key messages from the Group of Twenty (G20) Toronto Summit on 26 and 27 June 2010.
Issue 195 | July 2010 (684 KB)
This Briefing Sheet summarises the International Accounting Standards Board’s (IASB) exposure draft ED/2010/7 Measurement Uncertainty Analysis Disclosure for Fair Value Measurements – Limited re-exposure of proposed disclosure (the 2010 ED), which was published on 29 June 2010. Comments are due to the IASB by 7 September 2010.
Issue 194 | July 2010 (647 KB)
This Briefing Sheet summarises the status of the current projects of the International Accounting Standards Board (IASB). It reflects recent discussions at joint meetings with the US Financial Accounting Standards Board (FASB), together referred to as the Boards, and the most recent timetable released by the IASB on 25 June 2010.
Issue 193 | July 2010 (677 KB)
This Briefing Sheet highlights the matters discussed by the International Accounting Standards Board’s (IASB) Expert Advisory Panel (the Panel) at their meeting held on 21 - 22 June 2010.
Issue 192 | July 2010 (1006 KB)
This Briefing Sheet summarises the International Accounting Standards Board’s (IASB) and US Financial Accounting Standards Board’s (FASB) (together the Boards) Exposure Draft ED/2010/6 Revenue from Contracts with Customers (the ED), which was published on 24 June 2010. Comments are due to the IASB by 22 October 2010.
Issue 191 | July 2010 (595 KB)
This Briefing Sheet serves as a reminder of newly effective standards and standards issued but not yet effective for interim and annual periods ending 30 June 2010.
Issue 190 | June 2010 (610 KB)
This Briefing Sheet provides an update on the joint statement issued on 2 June 2010 by the International Accounting Standards Board (IASB) and the US Financial Accounting Standards Board (FASB) (together, the Boards) to revise their joint work programme to improve IFRSs and US GAAP.
Issue 189 | June 2010 (611 KB)
This Briefing Sheet summarises the International Valuation Standards Council’s (IVSC) Exposure Draft Proposed New International Valuation Standards (proposed IVS), which was published on 2 June 2010. Comments are due to the IVSC by 3 September 2010.
Issue 188 | June 2010 (709 KB)
This Briefing Sheet covers the May 2010 meetings of the International Accounting Standards Board (IASB). A number of the sessions involved joint discussion with the US Financial Accounting Standards Board (FASB) (together referred to as the Boards).
Issue 187 | May 2010 (619 KB)
This Briefing Sheet highlights the matters discussed by the International Accounting Standards Board’s (IASB) Expert Advisory Panel (the Panel) at their meeting held on 24 – 25 May 2010.
Issue 186 | May 2010 (684 KB)
This Briefing Sheet summarises the International Accounting Standards Board’s (IASB or Board) Exposure Draft ED/2010/5 Presentation of Items of Other Comprehensive Income – Proposed amendments to IAS 1 (the exposure draft), which was published on 27 May 2010. Comments are due to the IASB by 30 September 2010.
Issue 185 | May 2010 (566 KB)
This Briefing Sheet summarises the International Accounting Standards Board (IASB or Board) Improvements to IFRSs (2010 Improvements), which was published on 6 May 2010.
Issue 184 | May 2010 (626 KB)
This Briefing Sheet summarises the International Accounting Standards Board’s (IASB or Board) Exposure Draft ED/2010/4 Fair Value Option for Financial Liabilities (the ED), which was published on 11 May 2010. Comments are due to the IASB by 16 July 2010.
Issue 183 | May 2010 (676 KB)
This Briefing Sheet covers the April 2010 meetings of the International Accounting Standards Board (IASB). A number of the sessions involved joint discussion with the US Financial Accounting Standards Board (FASB) (together referred to as the Boards).
Issue 182 | May 2010 (634 KB)
This Briefing Sheet summarises the International Accounting Standards Board’s (IASB or Board) Exposure Draft ED/2010/3 Defined Benefit Plans – Proposed Amendments to IAS 19 (the ED), which was published on 29 April 2010. Comments are due to the IASB by 6 September 2010.
Issue 181 | April 2010 (610 KB)
This Briefing Sheet highlights the matters discussed by the International Accounting Standards Board’s (IASB) Expert Advisory Panel (the Panel) at their meeting held on 26 – 27 April 2010.
Issue 180 | April 2010 (626 KB)
This Briefing Sheet summarises the progress of the projects that are part of the Memorandum of the Understanding (MoU) between the International Accounting Standards Board (IASB) and the US Financial Accounting Standards Board (FASB), together referred to as the Boards. This Briefing Sheet also reports key items from the recent meeting of the IFRS Foundation trustees and the Monitoring Board.
Issue 179 | April 2010 (642 KB)
This Briefing Sheet provides an overview of the Discussion Paper (DP) Extractive Activities, which was published by the International Accounting Standard Board (IASB or the Board) on 6 April 2010.
Issue 178 | April 2010 (692 KB)
This Briefing Sheet covers the March 2010 meetings of the International Accounting Standards Board (IASB). A number of the sessions involved joint discussion with the US Financial Accounting Standards Board (FASB) (together referred to as the Boards).
Issue 177 | March 2010 (608 KB)
This Briefing Sheet highlights the matters discussed by the International Accounting Standards Board’s (IASB) Expert Advisory Panel (the Panel) at their meeting held on 24 – 25 March 2010.
Issue 176 | March 2010 (593 KB)
This Briefing Sheet summarises the International Accounting Standards Board’s (IASB) Exposure Draft Conceptual Framework for Financial Reporting – The Reporting Entity (ED), which was published on 11 March 2010. Comments are due to the IASB by 16 July 2010.
Issue 175 | March 2010 (781 KB)
This Briefing Sheet summarises the status of the current projects of the International Accounting Standards Board (IASB). It reflects discussions of the IASB up to and including those that took place at the February 2010 IASB and joint meetings with the US Financial Accounting Standards Board (FASB), together referred to as the Boards, and the most recent timetable released by the IASB on 4 March.
Issue 174 | March 2010 (594 KB)
This Briefing Sheet highlights the matters discussed by the International Accounting Standards Board’s (IASB) Expert Advisory Panel (the Panel) at their meeting held on 25 – 26 February 2010.
Issue 173 | March 2010 (677 KB)
This Briefing Sheet covers the February 2010 meetings of the International Accounting Standards Board (IASB or Board). A number of the sessions involved joint discussion with the US Financial Accounting Standards Board (FASB) (together referred to as the Boards).
Issue 172 | February 2010 (587 KB)
On 15 February 2010 the International Accounting Standards Committee (IASC) Foundation announced amendments to its Constitution as part of the second phase of its Constitution Review. The objectives of the amendments include enhancing the public accountability of the IASC Foundation, stakeholder engagement and operational effectiveness.
In addition to the amendments to the Constitution, the Trustees of the IASC Foundation (the Trustees) announced their intention to undertake several reviews starting in 2010.
Issue 171 | February 2010 (583 KB)
This Briefing Sheet serves as a reminder of newly effective standards and standards issued but not yet effective for interim and annual periods ending 31 March 2010.
Issue 170 | February 2010 (576 KB)
This Briefing Sheet summarises the International Accounting Standards Board’s (IASB or Board) Limited Exemption from Comparative IFRS 7 Disclosures for First-time Adopters – Amendment to IFRS 1 , which was published on 28 January 2010.
Issue 169 | February 2010 (596 KB)
This Briefing Sheet covers the January 2010 meetings of the International Accounting Standards Board (IASB or Board). A number of the sessions involved joint discussion with the US Financial Accounting Standards Board (FASB) (together referred to as the Boards).
Issue 168 | January 2010 (1.11 MB)
This Briefing Sheet summarises the International Accounting Standards Board’s (IASB or Board) Exposure Draft Measurement of Liabilities in IAS 37 – Proposed amendments to IAS 37 (the 2010 ED), which was published on 5 January 2010. Comments are due to the IASB by 12 April 2010.
Issue 167 | December 2009 (562 KB)
This Briefing Sheet highlights the formation, purpose and function of the Expert Advisory Panel, which met for the first time in December 2009.
Issue 166 | December 2009 (568 KB)
This Briefing Sheet highlights key messages from the Financial Crisis Advisory Group (FCAG) meeting on 15 December 2009.
Issue 165 | December 2009 (583 KB)
This Briefing Sheet serves as a reminder of newly effective standards and standards issued but not yet effective for interim and annual periods ending 31 December 2009.
Issue 164 | November 2009 (566 KB)
This IFRS Briefing Sheet summarises the International Accounting Standard Board’s (IASB or Board) Prepayments of a Minimum Funding Requirement (Amendments to IFRIC 14: IAS 19 – The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction), which was published on 26 November 2009.
Issue 163 | November 2009 (564 KB)
This IFRS Briefing Sheet summarises the International Financial Reporting Interpretations Committee’s (IFRIC) Interpretation 19 Extinguishing Financial Liabilities with Equity Instruments, which was issued on 26 November 2009.
Issue 162 | November 2009 (939 KB)
This IFRS Briefing Sheet summarises the International Accounting Standards Board’s (IASB or Board) ED Limited Exemption from Comparative IFRS 7 Disclosures f or First-time Adopters – Proposed Amendment to IFRS 1, which was published on 26 November 2009.
Issue 161 | November 2009 (967 KB)
This IFRS Briefing Sheet summarises the status of the current projects of the International Accounting Standards Board (IASB or Board). It reflects significant discussions of the IASB up to and including those that took place at its October 2009 meetings.
Issue 160 | November 2009 (568 KB)
This IFRS Briefing Sheet summarises the International Accounting Standard Board’s (IASB or Board) IFRS 9 Financial Instruments, which was published on 12 November 2009.
Issue 159 | November 2009 (771 KB)
This IFRS Briefing Sheet summarises the International Accounting Standard Board’s (IASB or Board) Exposure Draft (ED) Financial Instruments: Amortised Cost and Impairment, which was published on 5 November 2009. Comments are due by 30 June 2010.
Issue 158 | November 2009 (560 KB)
This IFRS Briefing Sheet summarises the International Accounting Standard Board’s (IASB or Board) IAS 24 Related Party Disclosures (revised 2009).
Issue 157 | October 2009 (1000 KB)
This IFRS Briefing Sheet summarises the International Accounting Standard Board’s (IASB or Board) Classification of Rights Issues – Amendment to IAS 32 Financial Instruments: Presentation, which was published on 8 October 2009.
Issue 156 | September 2009 (857 KB)
This IFRS Briefing Sheet highlights key messages from the Group of Twenty (G20) Pittsburgh Summit on 24 and 25 September 2009.
Issue 155 | September 2009 (511 KB)
This IFRS Briefing Sheet summarises the International Accounting Standards Committee (IASC) Foundation's document Part 2 of the Constitution Review - Proposals for Enhanced Public Accountability (the Proposals), which were issued by the Trustees of the IASC Foundation (the Trustees) on 9 September 2009. Comments are due by 30 November 2009.
Issue 154 | September 2009 (709 KB)
This IFRS Briefing Sheet serves as an IFRS reminder for interim and annual periods ending 30 September 2009 and should be read in conjunction with IFRS Briefing Sheet – Issue 138.
Issue 153 | September 2009 (701 KB)
This IFRS Briefing Sheet summarises the International Accounting Standards Board’s (IASB or Board) Exposure Draft (ED) Improvements to International Financial Reporting Standards (Improvements to IFRSs), which was published on 26 August 2009. Comments are due by 24 November 2009.
Issue 152 | September 2009 (558 KB)
This IFRS Briefing Sheet summarises the status of the current projects of the International Accounting Standards Board (IASB or Board). It reflects significant discussions of the IASB up to and including those that took place at its July 2009 meeting.
Issue 151 | September 2009 (516 KB)
This IFRS Briefing Sheet summarises the International Accounting Standard Board’s (IASB or Board) Exposure Draft (ED) Discount Rate for Employee Benefits – Proposed amendments to IAS 19, which was published on 20 August 2009. Comments are due by 30 September 2009.
Issue 150 | August 2009 (540 KB)
This IFRS Briefing Sheet summarises the International Accounting Standard Board’s (IASB, or the Board) release of a working draft of the forthcoming Discussion Paper (Draft DP) Extractive Activities, which was issued on 10 August 2009, for informational purposes only.
Issue 149 | August 2009 (518 KB)
This IFRS Briefing Sheet summarises the International Accounting Standard Board’s (IASB, or the Board) Exposure Draft (ED) Classification of Rights Issues – Proposed amendment to IAS 32 Financial Instruments: Presentation, which was issued on 6 August 2009. Comments are due by 7 September 2009.
Issue 148 | August 2009 (898 KB)
This IFRS Briefing Sheet summarises the International Financial Reporting Interpretations Committee’s (IFRIC) Draft Interpretation D25 Extinguishing Financial Liabilities with Equity Instruments, which was issued on 6 August 2009. Comments are due by 5 October 2009.
Issue 147 | August 2009 (910 KB)
This IFRS Briefing Sheet summarises the Financial Crisis Advisory Group (FCAG, or the Advisory Group) Report of the Financial Crisis Advisory Group, which was issued on 28 July 2009.
Issue 146 | July 2009 (892 KB)
This IFRS Briefing Sheet summarises the International Accounting Standard Board’s (IASB or Board) Exposure Draft (ED) Rate-regulated Activities, which was published on 23 July 2009. Comments are due by 20 November 2009.
Issue 145 | July 2009 (880 KB)
This IFRS Briefing Sheet summarises the International Accounting Standard Board’s (IASB or Board) Amendments to IFRS 1 First-time Adoption of International Financial Reporting Standards – Additional Exemptions for First-time Adopters, which was published on 23 July 2009.
Issue 144 | July 2009 (560 KB)
This IFRS Briefing Sheet summarises the International Accounting Standard Board’s (IASB, or Board) IFRS for Small and Medium-sized Entities, which was issued on 9 July 2009.
Issue 143 | July 2009 (628 KB)
This IFRS Briefing Sheet summarises the International Accounting Standard Board's (IASB, or Board) Exposure Draft (ED) ED 2009/7 Financial Instruments: Classification and Measurement, which was issued on 14 July 2009. Comments are due by 14 September 2009.
Issue 142 | June 2009 (607 KB)
This IFRS Briefing Sheet summarises the International Accounting Standard Board’s (IASB, or Board) Request for Information (RI) (“Expected Loss Model”) Impairment of Financial Assets: Expected Cash Flow Approach, which was issued on 26 June 2009. Comments are due by 1 September 2009.
Issue 141 | June 2009 (609 KB)
This IFRS Briefing Sheet summarises the International Accounting Standard Board’s (IASB, or Board) Exposure Draft (ED) Management Commentary, which was published on 23 June 2009. Comments are due by 1 March 2010.
Issue 140 | June 2009 (943 KB)
This IFRS Briefing Sheet summarises the International Accounting Standards Board’s (IASB or Board) amendments to IFRS 2 Share-based Payment – Group Cash-settled Share-based Payment Transactions, which was published on 18 June 2009.
Issue 139 | June 2009 (590 KB)
This IFRS Briefing Sheet summarises the International Accounting Standard Board’s (IASB) Discussion Paper (DP) Credit Risk in Liability Measurement and accompanying IASB Staff Paper, which was published on 18 June 2009. Comments are due by 1 September 2009.
Issue 138 | June 2009 (1012 KB)
This IFRS Briefing Sheet serves as an IFRS reminder for interim and annual periods ending 30 June 2009.
Issue 137 | June 2009 (600 KB)
This IFRS Briefing Sheet summarises the International Accounting Standard Board's (IASB, or Board) Exposure Draft (ED) Fair Value Measurement, which was published on 29 May 2009. Comments are due by 28 September 2009.
Issue 136 | June 2009 (534 KB)
This IFRS Briefing Sheet summarises the International Accounting Standard Board's (IASB, or Board) Exposure Draft (ED) Prepayments of a Minimum Funding Requirement - Proposed amendments to IFRIC 14 IAS 19-The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction, which was issued on 28 May 2009. Comments are due by 27 July 2009.
Issue 135 | May 2009 (693 KB)
This IFRS Briefing Sheet summarises the status of the current projects of the International Accounting Standards Board (IASB or Board). It reflects significant discussions of the IASB up to and including those that took place at its April 2009 meeting.
The following project summaries set out a description of each project and the major areas of existing IFRSs that may be affected by the project. IASB documents related to the project are identified and the latest estimates of the timing to completion noted.
Issue 134 | April 2009 (593 KB)
This IFRS Briefing Sheet summarises the International Accounting Standards Board’s (IASB or Board) Improvements to International Financial Reporting Standards 2009 (Improvements to IFRSs 2009), which was published on 16 April 2009.
Issue 133 | April 2009 (138 KB)
This IFRS Briefing Sheet summarises the International Accounting Standards Board’s (IASB or Board) Exposure Draft (ED) Income Tax , which was published on 31 March 2009. Comments are due by 31 July 2009.
Issue 132 | April 2009 (119 KB)
This IFRS Briefing Sheet summarises the International Accounting Standard Board’s (IASB, or Board) Exposure Draft (ED) Derecognition – Proposed amendments to IAS 39 and IFRS 7, which was issued on 31 March 2009. Comments are due by 31 July 2009.
Issue 131 | April 2009 (514 KB)
This IFRS Briefing Sheet highlights key messages regarding financial reporting from the Group of Twenty (G20) summit in London on 2 April 2009.
Issue 130 | March 2009 (114 KB)
This IFRS Briefing Sheet summarises the International Accounting Standard Board’s (IASB, or Board) 20 March 2009 request for views on two proposed amendments that were issued by the U.S. Financial Accounting Standards Board (FASB) (together, the Boards). The IASB has requested views by 20 April 2009.
Issue 129 | March 2009 (112 KB)
This IFRS Briefing Sheet summarises the Discussion Paper (DP) Leases – Preliminary Views, which was published by the International Accounting Standards Board (IASB or Board) and the U.S. Financial Accounting Standards Board (FASB) (together, the Boards) on 19 March 2009. Comments are due by 17 July 2009.
Issue 128 | March 2009 (92 KB)
This IFRS Briefing Sheet summarises the International Accounting Standards Board’s (IASB or Board) Embedded Derivatives – Amendments to IFRIC 9 and IAS 39, which was published on 12 March 2009.
Issue 127 | March 2009 (78.6 KB)
This IFRS Briefing Sheet summarises the request from the Financial Crisis Advisory Group (FCAG, or the Group) for input on a number of global financial crisis related matters. This input request was published on 10 March 2009. Comments are due by 2 April 2009.
Issue 126 | March 2009 (114 KB)
This IFRS Briefing Sheet summarises the International Accounting Standards Board’s (IASB) Improving Disclosures about Financial Instruments – Amendments to IFRS 7 Financial Instruments: Disclosures, which was published on 5 March 2009.
Issue 125 | February 2009 (870 KB)
This IFRS Briefing Sheet summarises the status of the current projects of the International Accounting Standards Board (IASB or Board). It reflects significant discussions of the IASB up to and including those that took place at its January 2009 meeting.
Issue 124 | February 2009 (100 KB)
This IFRS Briefing Sheet summarises IFRIC 18 Transfers of Assets from Customers that was published by the International Accounting Standards Board (IASB or Board) on 29 January 2009.
Issue 123 | February 2009 (96.3 KB)
This IFRS Briefing Sheet summarises the changes made to the International Accounting Standards Committee (IASC) Foundation’s Constitution (the Constitution) that were published on 29 January 2009 as a conclusion to Part 1 of the second Constitution Review. Part 2 of the review is still in process.
Issue 122 | January 2009 (107 KB)
This IFRS Briefing Sheet summarises the International Accounting Standards Board’s (IASB or Board) Exposure Draft (I) Investments in Debt Instruments – Proposed amendments to IFRS 7, which was published on 23 December 2008. Comments are due by 5 January 2009.
Issue 121 | December 2008 (81 KB)
This IFRS Briefing Sheet summarises the International Accounting Standards Board’s (IASB or Board) Exposure Draft (ED) Embedded Derivatives – Proposed amendments to IFRIC 9 and IAS 39, which was published on 22 December 2008. Comments are due by 21 January 2009.
Issue 120 | December 2008 (109 KB)
This IFRS Briefing Sheet summarises the Discussion Paper (DP) Preliminary Views on Revenue Recognition in Contracts with Customers that was published by the International Accounting Standards Board (IASB or Board) and the U.S. Financial Accounting Standards Board (FASB) (together, the Boards) on 19 December 2008. Comments are due on 19 June 2009.
Issue 119 | December 2008 (121 KB)
This IFRS Briefing Sheet summarises the International Accounting Standards Board’s (IASB or Board) Exposure Draft (ED) 10 Consolidated Financial Statements, which was published on 18 December 2008. Comments are due on 20 March 2009.
Issue 118 | December 2008 (211 KB)
This IFRS Briefing Sheet summarises the International Accounting Standards Committee (IASC) Foundation’s discussion document Review of the Constitution: Identifying Issues for Part 2 of the Review, which was issued by the Trustees of the IASC Foundation (the Trustees) on 8 December 2008. Comments are due on 31 March 2009.
Issue 117 | December 2008 (322 KB)
This IFRS Briefing Sheet summarises the International Accounting Standards Board’s (IASB or Board) Exposure Draft (ED) Relationship with the State – Proposed amendments to IAS 24 (the ED), which was published on 11 December 2008.
Issue 116 | December 2008 (128 KB)
This IFRS Briefing Sheet summarises the accounting and reporting issues discussed at the three International Accounting Standards Board (IASB) and U.S. Financial Accounting Standards Board (FASB) 2008 round table meetings.
Issue 115 | December 2008 (121 KB)
This IFRS Briefing Sheet summarises the International Financial Reporting Interpretations Committee’s (IFRIC) Interpretation 17 Distributions of Non-cash Assets to Owners (the Interpretation or IFRIC 17), which was published on 27 November 2008.
Issue 114 | December 2008 (266 KB)
This IFRS Briefing Sheet summarises the International Accounting Standards Board’s (IASB or Board) revised version of IFRS 1 First-time Adoption of International Financial Reporting Standards, which was published on 27 November 2008.
Issue 113 | December 2008 (117 KB)
This IFRS Briefing Sheet summarises the International Accounting Standards Board’s (IASB or Board) Reclassification of Financial Assets-Effective Date and Transition (Amendments to IAS 39 Financial Instruments: Recognition and Measurement and IFRS 7 Financial Instruments: Disclosures), which was published on 27 November 2008.
Issue 112 | November 2008 (521 KB)
This IFRS Briefing Sheet summarises the status of the current projects of the International Accounting Standards Board (IASB or Board). It reflects significant discussions of the IASB up to and including those that took place at its joint meeting with the U.S. Financial Accounting Standards Board (FASB) on 20 and 21 October.
Issue 111 | November 2008 (351 KB)
This IFRS Briefing Sheet summarises information and educational guidance about measuring and providing disclosure about the fair value of financial instruments when markets are inactive, provided in the final report of the International Accounting Standards Board’s (IASB) Expert Advisory Panel and the accompanying IASB Staff Summary.
Issue 110 | October 2008 (163 KB)
This IFRS Briefing Sheet summarises the International Accounting Standards Board’s (IASB) Discussion Paper (DP) Preliminary Views on Financial Statement Presentation, which was published on 16 October 2008.
Issue 109 | October 2008 (111 KB)
This IFRS Briefing Sheet summarises the International Accounting Standards Board’s (IASB) Exposure Draft Improving Disclosures about Financial Instruments – Proposed amendments to IFRS 7 (the ED), which was published on 15 October 2008.
Issue 108 | October 2008 (113 KB)
This IFRS Briefing Sheet summarises the International Accounting Standards Board’s (IASB or Board) amendments to IAS 39 Financial Instruments: Recognition and Measurement and IFRS 7 Financial Instruments: Disclosures that were published on 13 October 2008.
Issue 107 | October 2008 (315 KB)
This IFRS Briefing Sheet summarises the status of the current projects of the International Accounting Standards Board (IASB or Board). It reflects significant discussions of the IASB up to and including those that took place at its additional meeting held on 2 October 2008.
Issue 106 | October 2008 (102 KB)
This IFRS Briefing Sheet summarises the U.S. Securities and Exchange Commission’s final rules that amend filing requirements and other rules for foreign private issuers (FPIs).
Issue 105 | October 2008 (100 KB)
This IFRS Briefing Sheet summarises the International Accounting Standards Board’s (IASB) Exposure Draft Discontinued Operations – Proposed amendments to IFRS 5 (the ED), which was published on 25 September 2008.
Issue 104 | September 2008 (99 KB)
This IFRS Briefing Sheet summarises the International Accounting Standards Board’s (IASB) Exposure Draft Additional Exemptions for First-time Adopters – Proposed amendments to IFRS 1 (the ED), which was published on 25 September 2008.
Issue 103 | September 2008 (133 KB)
This IFRS Briefing Sheet summarises the Draft Document Measuring and disclosing the fair value of financial instruments in markets that are no longer active (Draft Document), which was posted on the International Accounting Standards Board’s (IASB or Board) Website on 16 September 2008. The Draft Document represents a summary of discussions of the IASB’s Expert Advisory Panel (Panel).
Issue 102 | August 2008 (115 KB)
This IFRS Briefing Sheet summarises the International Accounting Standards Board’s (IASB or Board) proposed amendments to International Financial Reporting Standards (IFRSs) contained in the Exposure Draft (ED) of Proposed Improvements to IFRSs, which was published on 7 August 2008.
Issue 101 | August 2008 (99 KB)
This IFRS Briefing Sheet summarises the International Accounting Standards Board’s (IASB or Board) Exposure Draft (ED) Simplifying Earnings per Share – Proposed amendments to IAS 33, which was published on 7 August 2008.
Issue 100 | August 2008 (95 KB)
This IFRS Briefing Sheet summarises the International Accounting Standards Board’s (IASB or Board) amendment Eligible Hedged Items – Amendment to IAS 39 Financial Instruments: Recognition and Measurement, which was published on 31 July 2008.
Issue 99 | July 2008 (93 KB)
This IFRS Briefing Sheet summarises the International Accounting Standards Committee (IASC) Foundation’s Discussion Document Review of the Constitution: Public Accountability and the Composition of the IASB – Proposals for Change, which was published on 21 July 2008.
Issue 98 | July 2008 (91 KB)
This IFRS Briefing Sheet summarises the International Financial Reporting Interpretations Committee’s (IFRIC) Interpretation 16 Hedges of a Net Investment in a Foreign Operation, which was published on 3 July 2008.
Issue 97 | July 2008 (105 KB)
This IFRS Briefing Sheet summarises the International Financial Reporting Interpretations Committee’s (IFRIC) Interpretation 15 Agreements for the Construction of Real Estate, which was published on 3 July 2008.
Issue 96 | July 2008 (239 KB)
This IFRS Briefing Sheet summarises the status of the current projects of the International Accounting Standards Board (IASB or Board). It reflects significant discussions of the IASB up to and including those that took place at its June 2008 meeting.
Issue 95 | June 2008 (102 KB)
This IFRS Briefing Sheet summarises the International Accounting Standards Board’s (IASB) Exposure Drafts of An improved Conceptual Framework for Financial Reporting: Chapter 1: The Objective of Financial Reporting Chapter 2: Qualitative Characteristics and Constraints of Decision-useful Financial Reporting Information (the ED), which was published on 29 May 2008.
Issue 94 | June 2008 (194 KB)
This IFRS Briefing Sheet summarises the International Accounting Standards Board’s (IASB) Improvements to International Financial Reporting Standards 2008 (Improvements to IFRSs 2008), which was published on 22 May 2008.
Issue 93 | June 2008 (90 KB)
This IFRS Briefing Sheet summarises the International Accounting Standards Board’s Discussion Paper Preliminary Views on an improved Conceptual Framework for Financial Reporting: The Reporting Entity, which was published on 29 May 2008.
Issue 92 | June 2008 (94 KB)
This IFRS Briefing Sheet summarises the International Accounting Standards Board’s (IASB) Amendments to IFRS 1 First-time Adoption of International Financial Reporting Standards and IAS 27 Consolidated and Separate Financial Statements – Cost of an Investment in a Subsidiary, Jointly Controlled Entity or Associate, which were published on 22 May 2008.
Issue 91 | May 2008 (176 KB)
This IFRS Briefing Sheet summarises the main findings and recommendations of the Financial Stability Forum’s (FSF) report on Enhancing Market and Institutional Resilience (the report), which was published on 12 April 2008. The findings and recommendations do not necessarily reflect the views of the KPMG network of member firms.
Issue 90 | April 2008 (103 KB)
This IFRS Briefing Sheet summarises the International Accounting Standards Board’s Discussion Paper Preliminary Views on Amendments to IAS 19 Employee Benefits, which was published on 27 March 2008.
Issue 89 | April 2008 (95 KB)
This IFRS Briefing Sheet summarises the International Accounting Standards Board’s (IASB or Board) Discussion Paper (DP) Reducing Complexity in Reporting Financial Instruments, which was published on 19 March 2008.
Issue 88 | March 2008 (121 KB)
This IFRS Briefing Sheet summarises the International Accounting Standards Board’s (IASB) Discussion Paper (DP) Financial Instruments with Characteristics of Equity, which was published on 28 February 2008.
Issue 87 | March 2008 (99 KB)
This IFRS Briefing Sheet summarises the U.S. Securities and Exchange Commission’s proposed changes to its current filing requirements for foreign private issuers, as discussed in an open meeting held on 13 February 2008.
Issue 86 | February 2008 (114 KB)
This IFRS Briefing Sheet summarises the International Accounting Standards Board’s (IASB) Amendments to IAS 32 Financial Instruments: Presentation and IAS 1 Presentation of Financial Statements – Puttable Financial Instruments and Obligations Arising on Liquidation (the amendments), which was published on 14 February 2008.
Issue 85 | January 2008 (91 KB)
This IFRS Briefing Sheet summarises the International Financial Reporting Interpretations Committee’s (IFRIC) Draft Interpretation D23 Distributions of Non-cash Assets to Owners, which was published on 17 January 2008.
Issue 84 | January 2008 (91 KB)
This IFRS Briefing Sheet summarises the International Accounting Standards Board’s (IASB) amendment to IFRS 2 Share-based Payment – Vesting Conditions and Cancellations, which was published on 17 January 2008.
Issue 83 | January 2008 (87 KB)
This IFRS Briefing Sheet summarises the International Financial Reporting Interpretations Committee’s (IFRIC) Draft Interpretation D24 Customer Contributions, which was published on 17 January 2008.
Issue 82 | January 2008 (180 KB)
This IFRS Briefing Sheet summarises the status of the current projects of the International Accounting Standards Board (IASB). It reflects significant discussions of the IASB up to and including those that took place at its December 2007 meeting and IASB publications that have been published up to and including 17 January 2008.
Issue 81 | January 2008 (148 KB)
This IFRS Briefing Sheet summarises the International Accounting Standards Board’s (IASB) revised standard IFRS 3 Business Combinations (2008), which was published on 10 January 2008. This revised standard supersedes the version of IFRS 3 Business Combinations as issued in 2004. This IFRS Briefing Sheet also summarises the amendments to IAS 27 Consolidated and Separate Financial Statements (2008), which also were published on 10 January 2008.
2007
Issue 80 | December 2007 (75 KB)
This IFRS Briefing Sheet summarises the International Accounting Standards Board’s (IASB) Exposure Draft (ED) of Proposed Amendments to IFRS 2 Share-based Payment and IFRIC 11 IFRS 2 – Group and Treasury Share Transactions – Group Cash-settled Share-based Payment Transactions, which was published on 13 December 2007.
Issue 79 | December 2007 (103 KB)
This IFRS Briefing Sheet summarises the International Accounting Standards Board’s (IASB) Exposure Draft (ED) of Proposed Amendments to IFRS 1 First-time Adoption of International Financial Reporting Standards and IAS 27 Consolidated and Separate Financial Statements – Cost of an Investment in a Subsidiary, Jointly Controlled Entity or Associate, which was published on 13 December 2007.
Issue 78 | November 2007 (230 KB)
This IFRS Briefing Sheet summarises the status of the current projects of the International Accounting Standards Board.
Issue 77 | October 2007 (125 KB)
Summary of the the proposed amendments to the IFRSs contained in the exposure draft of Proposed improvements to International Financial Reporting Standards (Annual Improvement Standard) published by the IASB on 11 October 2007.
Issue 76 | October 2007 (86 KB)
Summary of the IASB's exposure draft (ED) 9 Joint arrangements, which was published on 13 September 2007.
Issue 75 | September 2007 (85 KB)
Summary of the IASB's exposure draft of proposed amendments to IAS 39 Financial Instruments: Recognition and measurement - Exposures qualifying for hedge accounting, which was published on 6 September 2007.
Issue 74 | September 2007 (83 KB)
Summary of the IASB's revised standard IAS 1 Presentation of financial statements, which was published on 6 September 2007. The revised standard supersedes the 2003 version of IAS 1 Presentation of financial statements as amended in 2005.
Issue 73 | July 2007 (83 KB)
Summary of the International Financial Reporting Interpretations Committee's (IFRIC) Draft Interpretation D22 Hedges of a net investment in a foreign operation, which was published on 19 July 2007.
Issue 72 | July 2007 (153 KB)
Summary of the status of the current projects of the IASB. It reflects significant discussions of the IASB up to and including those that took place at its June 2007 meeting.
Issue 71 | July 2007 (91 KB)
Summary of the IFRIC Interpretation 14 IAS 19 - The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction, which was published on 5 July 2007.
Issue 70 | July 2007 (90 KB)
IFRIC Draft Interpretation D21 Real Estate Sales
Issue 69 | July 2007 (86 KB)
IFRIC 13 Customer Loyalty Programmes
Issue 68 | May 2007 (122 KB)
Discussion Paper Preliminary Views on Insurance Contracts
Issue 67 | April 2007 (114 KB)
Proposal for Enlarging the IFRIC
Issue 66 | April 2007 (86 KB)
Revised standard IAS 23 Borrowing Costs
Issue 65 | March 2007 (172 KB)
IASB's Projects Overview
Issue 64 | March 2007 (90 KB)
Highlights of significant differences between the International Accounting Standards Committee Foundation's Due Process Handbook for the IFRIC
Issue 63 | March 2007 (86 KB)
Summary of the ISAB's Exposure Draft (ED) of Proposed Amendments to IAS 24 Related Party Disclosures - State-controlled Entities and the Definition of a Related Party
Issue 62 | February 2007 (157 KB)
Summary of the IASB's Exposure Draft (ED) of an IFRS for Small and Medium-sized Entities (SMEs IFRS)
Issue 61 | January 2007 (95 KB)
Exposure Draft of Proposed Amendments to IFRS 1 First-time Adoption of International Financial Reporting Standards - Cost of an Investment in a Subsidiary
2006
Issue 60 | December 2006 (487 KB)
Summary of IASB Discussion Paper Fair Value Measurements
Issue 59 | December 2006 (76 KB)
Summary of IFRIC Interpretation 12 Service Concession Arrangements
Issue 58 | December 2006 (77 KB)
Overview of the requirements of IFRS 8 by comparing them with the existing requirements of IAS 14 Segment Reporting
Issue 57 | November 2006 (105 KB)
IFRIC Interpretation 11 IFRS 2 Share-based Payment - Group and Treasury Share Transactions
Issue 56 | September 2006 (73 KB)
IFRIC Draft Interpretation D20 Customer Loyalty Programmes
Issue 55 | September 2006 (126 KB)
IASB's Projects Overview
Issue 54 | September 2006 (75 KB)
IFRIC Draft Interpretation D19 IAS 19 - The Asset Ceiling: Availability of Economic Benefits and Minimum Funding Requirements
Issue 53 | July 2006 (70 KB)
IFRIC Interpretation 10 Interim Financial Reporting and Impairment
Issue 52 | July 2006 (69 KB)
Discussion Paper Preliminary Views on an improved Conceptual Framework for Financial Reporting: The Objective of Financial Reporting and Qualitative Characteristics of Decision-useful Financial Reporting Information
Issue 51 | July 2006 (75 KB)
Exposure Draft of Proposed Amendments to IAS 32 Financial Instruments: Presentation and IAS 1 Presentation of Financial Statements - Financial Instruments Puttable at Fair Value and Obligations Arising on Liquidation
Issue 50 | June 2006 (83 KB)
Exposure Draft of Proposed Amendments to IAS 23 Borrowing Costs
Issue 49 | May 2006 (75 KB)
Publication of Draft IFRIC Due Process Handbook
Issue 48 | April 2006 (96 KB)
IASB's Project Plan
Issue 47 | March 2006 (74 KB)
Exposure Draft of Proposed Amendments to IAS 1 Presentation of Financial Statements
Issue 46 | March 2006 (72 KB)
IFRIC Interpretation 9 Reassessment of Embedded Derivatives
Issue 45 | February 2006 (74 KB)
Exposure draft of Proposed amendments to IFRS 2, Share-based Payment - Vesting Conditions and Cancellations
Issue 44 | January 2006 (74 KB)
Exposure draft 8 operating segments
Issue 43 | January 2006 (73 KB)
IFRIC draft interpretation D18 interim financial reporting and impairment
Issue 42 | January 2006 (74 KB)
IFRIC interpretation 8 scope of IFRS 2
2005
Issue 41 | December 2005 (79 KB)
Amendments to IAS 21: The effects of changes in foreign exchange rates - Net investment in a foreign operation
Issue 40 | December 2005 (74 KB)
Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies
Issue 39 | December 2005 (75 KB)
Measurement Bases for Financial Accounting - Measurement on Initial Recognition
Issue 38 | December 2005 (74 KB)
IASB issues Discussion Paper on Management Commentary
Issue 37 | November 2005 (136 KB)
IFRSs and the E.U. endorsement process: a status report
Issue 36 | October 2005 (73 KB)
Publication of Amendments to IAS 39 Financial instruments: Recognition and measurement and IFRS 4 Insurance contracts - Financial guarantee contracts
Issue 35 | October 2005 (93 KB)
Publication of IFRIC 6 Liabilities arising from participating in a specific market - Waste electrical and electronic equipment
Issue 34 | September 2005 (80 KB)
Publication of IFRS 7 Financial Instruments: Disclosures
Issue 33 | August 2005 (74 KB)
Approval of changes to IASCF constitution
Issue 32 | August 2005 (73 KB)
Discussion paper achieving consistent application of IFRS in the EU issued by the EFRAG supervisory board
Issue 31 | August 2005 (87 KB)
Publication of exposure draft of proposed amendments to IAS 37 provisions, contingent liabilities and contingent assets and IAS 19 employee benefits
Issue 30 | August 2005 (80 KB)
Publication of exporsure draft of proposed amendments to IAS 27 consolidated and separate financial statements
Issue 29 | July 2005 (94 KB)
Publication of exporsure draft of proposed amendment to IFRS 3 business combinations
Issue 28 | July 2005 (72 KB)
Amendments to IFRS 6 exploration for and evaluation of mineral resources and IFRS 1 first-time adoption of IFRSs recently issued by the IASB
Issue 27 | July 2005 (76 KB)
This issue discusses the IASB’s publication of Amendment to IAS 39 Financial Instruments: Recognition and Measurement – The Fair Value Option.
Issue 26 | June 2005 (74 KB)
Publication of CESR's draft recommendations on the use of alternative performance measures by entities applying IFRSs
Issue 25 | June 2005 (74 KB)
Publication of IFRIC D16 Scope of IFRS 2
Issue 24 | June 2005 (76 KB)
Publication of IFRIC D17 IFRS 2 - Group and TreasuryShare Transactions
Issue 23 | May 2005 (73 KB)
Publication of of an exposure draft of proposed amendments to IFRS 6 Exploration for and evaluation of mineral resources and IFRS 1 First-time adoption of International Financial Reporting Standards issued by the IASB
Issue 22 | April 2005 (94 KB)
Publication of U.S. SEC's final rule for first-time adopters of IFRSs
Issue 21 | April 2005 (74 KB)
Publication of an amendment to IAS 39 Financial instruments: Recognition and measurement - Cash flow hedge accounting of forecast intragroup transactions issued by the IASB
Issue 20 | April 2005 (73 KB)
Publication of IFRIC draft interpretation D15 Reassessment of embedded derivatives
Issue 19 | March 2005 (100 KB)
Publication of IFRIC draft interpretations on service concession arrangements
Issue 18 | February 2005 (103 KB)
IFRSs and the E.U. endorsement process: a status report
Issue 17 | January 2005 (63 KB)
Publication of IFRIC 5 Rights to interests arising from decommissioning, restoration and environmental rehabilitation funds
Issue 16 | January 2005 (63 KB)
Publication of Amendments to IAS 39 Financial instruments: Recognition and measurement - Transition and initial recognition of financial assets and financial liabilities
Issue 15 | January 2005 (72 KB)
Publication of Amendments to IAS 39 Financial instruments: Recognition and measurement - Transition and initial recognition of financial assets and financial liabilities
2004
Issue 14 | December 2004 (67 KB)
Publication of IFRS 6 Exploration for and evaluation of mineral resources
Issue 13 | December 2004 (100 KB)
Publication of IFRICD 11 Changes in contributions to employee share purchase plans
Issue 12 | December 2004 (64 KB)
Amendments to IAS 19 Employee benefits - Actuarial gains and losses, group plans and disclosures
Issue 11 | December 2004 (63 KB)
IFRIC 4 Determining whether an arrangement contains a lease
Issue 10 | December 2004 (62 KB)
IFRIC 2 Members' shares in co-operative entities and similar instruments
Issue 9 | December 2004 (58 KB)
Draft Interpretation D10 Liabilities arising from participating in a specific market - Waste electrical and electronic equipment
Issue 8 | December 2004 (63 KB)
Amendment to the scope of SIC-12 Consolidation - Special purpose entities
Issue 6 | October 2004 (55 KB)
IASB's Project Plan
Issue 5 | August 2004 (43 KB)
Publication of three EDs of proposed limited amendments to IAS 39
Issue 4 | August 2004 (36 KB)
Publication of ED 7
Issue 3 | July 2004 (60 KB)
Publication of Discussion Paper on SMEs, IFRIC D7, D8 and D9
Issue 2 | June 2004 (56 KB)
An overview of the IASB's current projects and their status
Issue 1 | May 2004 (51 KB)
Proposed amendments to IFRS 3, IAS 19, IAS 39 and IFRIC D6
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