IFRS News

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Issue 91 - July 2011,

 

Issue 90 - December 2010/January 2011,

 

Issue 89 - November 2010 ,

IFRS supplement - November 2010 ,

 

Issue 88 - October 2010 ,

IFRS supplement - October 2010 ,

 

Issue 87 - September 2010 , 1170 kB

IFRS supplement - September 2010 , 413 kB

 

Issue 86 - July/August 2010 , 1170 kB

IFRS supplement - July/August 2010 , 413 kB

 

Issue 85 - June 2010 , 1170 kB

IFRS supplement - June 2010 , 413 kB

IFRS in brief - June 2010 , 43 kB
 

 

Issue 84 - May 2010 , 1170 kB

IFRS supplement - May 2010 , 413 kB

IFRS in brief - May 2010 , 43 kB

 

Issue 83 - April 2010 , 1186 kB

IFRS in brief - April 2010 , 60 kB

 

Issue 82 - March 2010 , 1801 kB

Supplement - March 2010 , 771 kB

IFRS in brief - March 2010 , 57 kB

 

Issue 81 - February 2010 , 528 kB

Supplement - February 2010 , 235 kB

IFRS in brief - February 2010 , 56 kB

 

Issue 80 - December 2009/January 2010 , 1277 kB

In this issue ...

  • IFRS 9 New requirements for financial assets
  • Impairment. Reminders of good practice
  • Cannon Street Press: IAS 27ED, IFRS1 amendment ED, IFRIC 19, IFRIC 14 amendment
  • IFRS Christmas poem
  • Contacts

 

Issue 79 - November 2009 , 184 kB

In this issue ...

  • Impairment ED
  • IAS 24 amendment
  • IAS 39 replacement Update
  • Cannon Street Press. Fair value measurement; Consolidation; IAS19 discount rate
  • Beginner's guide. How to be an audit committee member

 

Issue 78 - October 2009 , 2277 kB

In this issue ...

  • Financial instruments. Update of recent activity
  • Meet the standard setters. Profile of new IASB joiners
  • IFRS cinfeences. London and PAris events
  • Two new IFRS comparisions. US GAAP and IFRS for SMEs
  • Contacts
Supplement - October 2009 , 235 kB

Issue 77 - September 2009 , 3108 kB

In this issue ...

  • ED amending IAS 32
  • Impairments Emerging themes
  • Beginners' guide. European Union and accounting
  • EU endorsement. Table of current status
  • Interview - Board member Tricia O'Malley
  • Contacts
Supplement - September 2009 , 329 kB

 

Issue 76 - July/August 2009 , 332 kB

In this issue ...

  • IAS 39 classification and measurement ED
  • 'IFRS in brief'
  • Cannon Street Press
  • Changes in financial reporting in the last 30 years
Supplement - July/August 2009 , 370 kB
MSSF in brief - July/August 2009 , 59 kB

 

Issue 75 - June 2009 , 352 kB

In this issue ...

  • ED on fair value measurement
  • Cannon Street Press. IAS 39, IFRIC 14
  • IASB and IFRIC appointments
  • Beginners' guide - Intangible assets
  • Contacts
Supplement - June 2009 , 163 kB

Issue 74 - May 2009 , 525 kB

In this issue ...

  • IAS 39 developments
  • Fair value measurement. Board take action
  • Beginners guide: consolidation
  • Interview - Board member Mary Barth
  • Cannon Street Press - Improvements project
  • Contact
Supplement - May 2009 , 210 kB

Issue 73 - April 2009 , 1554 kB

In this issue ...

  • ED on deferred rax
  • Leasing DP. Substantial changes proposed
  • Beginners' guide. Impairment
  • Private entities standard. IASB director on IFRS for PEs
  • Cannon Street Press. Derecognition IFRIC 12
Supplement - April 2009 , 311 kB

Issue 72 - March 2009 , 190 kB

In this issue ...
  • Reshaping the reporting entity?
  • Revenue recognition - Overview of proposals
  • Beginners’ guide - Debt or equity?
  • Crossword
  • Contacts
Supplement - March 2009 , 168 kB

Issue 71 - February 2009 , 773 kB

In this issue ...
  • IFRIC 18
  • Connon Street press News from the Board
  • Beginners' guide Pensions
  • Predictions for 2009. Light-hearted at the year ahead
  • EU adoption status. Upadate on recent EU adoption
  • Industry issues. Where to find IFRS transition issues for Pharma companies
  • Contacts
Supplement - February 2009 , 1075 kB


Issue 70 - January 2009 , 296 kB

In this issue ...
  • Recent IASB activity
  • IFRIC 17 Distributions of non-cash assets
  • Publisher's poetry corner
  • SEC Raodmap. US preparations for IFRS
  • IFRS 3R and hedge accounting
  • Fair value. Overview of current issues
  • Fair value. A personal view
  • Haiuku round-up
  • Contacts

Supplement - January 2009 , 103 kB

Issue 69 - December 2008 , 599 kB

In this issue ...
  • Impairment of non-financial assets
  • Employee benefits in a downturn
  • Going concern in the current market
  • PwC's recent IFRS publications
  • Contacts
Supplement - December 2008 , 747 kB

Issue 68 - November 2008 , 390 kB

In this issue ...
  • IAS 39 and IFRS 7 amendments on reclassifications
  • IFRS 5 amendments ED on discontinued operations
  • IFRS 1 amendments ED for first-time adopters
  • IFRSs applicable for 2009
  • Contacts
Supplement - November 2008 , 168 kB

 

Issue 67 - October 2008 , 493 kB

In this issue:
  • SEC raodmap
  • New IASB member
  • IASB/FASB Memorandum of Understanding
  • Financial reporting haiku copmetition
  • Cash flow reporting in credit crisis
  • Beginner's guide Share-based payments
  • Industry issues Software
  • Contacts

 

Issue 66 - September 2008 , 510 kB
  • In this issue:
  • IFRIC agenda
  • Financial reporting haiku competition
  • Impairments in economic slowdown
  • Industry issue Telecoms
  • Beginner's guide Financial instruments
  • Contact

Supplement, July-August 2008 , 628 kB
  • IAS 23R – Q&As, part 2

 

Issue 65 - July-August 2008 , 278 kB

In this issue:
  • New IFRIC guidance on real estate sales
  • Hedge accounting - practical implications of recent changes
  • Q&A guidance on IAS 23
  • Beginners' guide: collateralised debt obligations
  • Latest IFRS developments for pharma and life sciences companies
  • Contact

Supplement, July-August 2008 , 158 kB
  • Q&A guidance on IAS 23

 

Issue 64 - June 2008 , 202 kB

In this issue:
  • Amendments to IFRS 1 and IAS 27
  • IFRS guidance for oil, gas and utilities companies
  • Conceptual framework consultations
  • Country profile: Chile
  • Contact

Supplement, June 2008 , 689 kB
  • Credit crunch and related market turbulence: practical implications for preparers of financial statements

 

Issue 63 - May 2008 , 2197 kB

In this issue:
  • Reducing complexity in reporting financial instruments
  • Discussion paper; Post-employment benefits
  • Interview - IASB member Zhang Wei-Guo
  • Country update - India
  • IASB project timetable
  • IFRIC project timetable
  • EU endorsement status

Supplement, May 2008 , 615 kB
  • Credit crunch and related market turbulence: practical implications for preparers of financial statements

 

Issue 62 - April 2008 , 3890 kB

In this issue:
  • Reducing complexity in reporting financial instruments
  • IFRIC D24 Customer contributions
  • Interview Stephen Cooper, analyst and IASB Board member
  • IASB and FASB Boards propose changes to structure
  • Country update Korea
  • IASCF appointments
  • Interview Philippe Danjou discusses IFRS 3
  • Contact

 

Issue 61 - March 2008 , 173 kB

In this issue:
  • IAS 32 amendment - Puttable instruments
  • IFRIC D23 Distributions of non-cash assets to owners
  • Roundtable discussion - Financial instruments
  • IFRS or not? IOSCO urges clarification
  • IVSC Trustess appointed
  • Contact

Supplement, March 2008 , 141 kB
  • Carve-out/combined financial statement

 

Issue 60 - February 2008 , 1200 kB

In this issue:
  • Standard setting Symposium round-up
  • IFRS 2 amendment Vesting conditions and cancellations
  • Improvements Project Minor change or major overhaul?
  • IFRS 1 and IAS 27 amendments Implications of the xposure draft
  • Portions ED Exposures qualifying for hedge accounting
  • IFRIC 12 Implications for the EU
  • Contact

Supplement, February 2008 , 123 kB
  • REACH - frequently asked questions

 

Issue 59 - January 2008 , 3800 kB

In this issue:
  • IFRS 3Z and IAS 27Z New standards issued
  • ED9 Joint Arrangements
  • Roundtable discussion - Business combinations
  • SEC roundtables - US adoption of IFRS
  • Appointments
  • Contact

 

Issue 58 - December 2007 , 793 kB

In this issue:
  • Removal of US GAAP/IFRS reconciliation
  • EU endorses IFRS 8 issues outstanding
  • IASB roundtable on puttable shares
  • FASB issue FAS 141 and 160 - new business combinations and consolidation standards
  • Roundtable discussion of Tax, IFRS 8 and share-based payments
  • Interview - Perspectives on IFRS from the IASB, Europe and US

Supplement 1, December 2007 , 57 kB
  • IFRS 7 - Frequently Asked Questions

 

Issue 57 - November 2007 , 1216 kB

In this issue:
  • IAS 1 amendments
  • 'Credit crunch' accounting impact from recent market conditions
  • Improvements project - Key provisions of ED
  • Roundtable discussion - Revenue recognition
  • Contact

 

Issue 56 - October 2007 , 274 kB

In this issue:
  • ED on exposures qualifying for hedge accounting
  • ED 9 – Joint arrangements
  • Interview - PwC director on IASB secondment
  • Canada’s move to IFRS - Progress update

 

Issue 55 - September 2007 , 1265 kB

In this issue:
  • IFRIC 13 and IFRIC 14
  • Draft interpretations - Real estate sales and net investment hedges
  • Interview - Guido Fladt, new IFRIC member

Supplement 1, September 2007 , 65 kB
  • IAS 32 from the issuer’s perspective part 3

 

Issue 54 - July-August 2007 , 94 kB

In this issue:
  • IFRS 3 and IAS 27 - amendments
  • Carbon Emission Reduction Certificates - Accounting for self-generated CERs
  • IFRIC appointments
  • IASB and IFRIC project update

Supplement 1, July 2007 , 43 kB
  • IAS 32 from the issuer’s perspective part 2

Supplement 2, July 2007 , 44 kB
  • IAS 36 Impairment – Frequently asked questions

 

Issue 53 - June 2007 , 166 kB

In this issue:
  • Proposed revisions to IAS 12 - Facelift or makeover?
  • Carbon Emissions Reduction certificates - Background to CERs and ‘Clean Development Mechanism’

Supplement 1, June 2007 , 4397 kB
  • IAS 32 from the issuer’s perspective

Supplement 2, June 2007 , 49 kB
  • IAS 36 Impairment – Frequently asked questions

 

Issue 52 - May 2007 , 149 kB

In this issue:
  • Mutual recognition - SEC proposals
  • Insurance DP - Wider impact
  • Country profile - China

 

Issue 51 - April 2007 , 640 kB

In this issue:
  • IAS 23 amendments - A small change?
  • Roadmap roundtable - One step closer to convergence?
  • Industry issues - Pharmaceutical sector
  • Country profile - Korea
  • Survey of income statements - Presentation of non-GAAP measures

 

Issue 50 - March 2007 , 492 kB

In this issue:
  • IAS 24 amendment - Relief from disclosures, and new definitions
  • IFRS for SMEs - Simpler standards?
  • European Commission - Standards Advice Review Group
  • Survey of investment professionals
  • New standards and interpretations - Impact in 2009

Supplement - March 2007 , 202 kB
  • The potential impact of market risks is one of the more significant challenges that companies need to prepare for under IFRS 7, Financial Instruments: Disclosures. This the supplement illustrates how these risks might be calculated.