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: International Financial Reporting Standards (IFRS)
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11-06-09 :
Private Company CFOs Prefer FASB As Standard Setter, GT Survey
By a wide margin (59 percent), a national survey finds that private company chief financial officers prefer the Financial Accounting Standards Board as their accounting standard setter.
11-06-01 :
Members Speak Out: June 2011
Can the world support two different sets of accounting standards, or will U.S. GAAP go the way of Betamax?
11-05-27 :
SEC Staff Paper On FASB Endorsement, Incorporation Of IFRS Into US GAAP
The SEC released for public comment a staff paper on a possible framework in which the FASB would be responsible for endorsing IFRS standards for incorporation into U.S. GAAP.
11-05-01 :
Financial Reporting: May 2011
11-04-01 :
Financial Reporting: April 2011
11-03-01 :
Private Company: March 2011
11-02-09 :
IFRS Strategy Review
Marie Hollein, President and CEO of Financial Executives International (FEI) provides FEI's comments in response to the IFRS Strategy Review consultation document.
11-01-19 :
2011 U.S. GAAP XBRL Taxonomy Awaits SEC Acceptance; 2011 IFRS Taxonomy Proposed
On Jan. 18, 2011 the FAF released the 2011 U.S. GAAP Taxonomy, pending SEC acceptance. On the same day, the IFRS Foundation released for public comment an Exposure Draft of the proposed 2011 IFRS Taxonomy.
11-01-01 :
Financial Reporting: January 11
Uncertainty remains over whether, how and when the SEC will make the decision for U.S. companies to incorporate or converge with IFRS, leaving U.S. GAAP behind. Will a decision come in June, or beyond? Here’s what to consider in the meantime.
10-12-20 :
FEI Comments On Passing Of Tommaso Padoa-Schioppa, IFRS Foundation Chairman
10-12-15 :
FEI Express Private Company Edition #86
10-12-01 :
FEI Express Private Company Edition #85
10-11-17 :
FEI Express Private Company Edition #84
10-11-03 :
FEI Express Private Company Edition #83
10-11-01 :
Financial Reporting: November 10
10-10-29 :
SEC Releases Report On IFRS Workplan; Tweedie Emphasizes Single Set Of Standards
On Oct. 29, 2010 the SEC published its first progress report on its IFRS Workplan.
10-10-18 :
CCR comments on the SEC IFRS Work Plan Investor Education
We support the SEC’s efforts on its continued work in analyzing the benefits and costs associated with the use of IFRS by U.S. issuers. CCR continues to believe there are benefits to be derived from the development and use of a single set of globally accepted accounting standards.
10-10-18 :
SEC IFRS Work Plan Incorporation Implication
We support the SEC’s efforts on its continued work in analyzing the benefits and costs associated with the use of IFRS by U.S. issuers. CCR continues to believe there are benefits to be derived from the development and use of a single set of globally accepted accounting standards.
10-09-29 :
FEI Express Public Company Edition #84
10-09-13 :
CCR comments on Fair Value Measurement and Disclosure Requirements in U.S. GAAP and IFRS
10-09-01 :
Financial Reporting: September 10
Many companies are concerned that analysts will not be able to properly analyze their first quarter 2011 financial results because they are unfamiliar with IFRS and with the impact of the changeover.
10-07-01 :
Compliance: July 10
10-06-25 :
FASB, IASB Issue Progress Report On Convergence Strategy, By KPMG
FASB
10-05-05 :
FASB Chief Herz To Constituents: 'Get Engaged' in Commenting On IFRS Convergence
FASB Chairman Robert H. Herz speaking to the FEI New Jersey Chapter on May 4, 2010, urged members to get engaged and comment on a number of Exposure Drafts to be released before June 30, 2011.
10-05-01 :
Financial Reporting: May 10
10-02-24 :
SEC Reaffirms Commitment To Single Set Of Standards; Expects To Decide In 2011 On IFRS
At an open commission meeting earlier today, the SEC voted to issue a Statement reaffirming its commitment to a single set of global accounting standards. The SEC also reaffirmed that based on completion of a Workplan in 2011 - which it is publishing today - and based on succesful completion of the IASB-FASB convergence projects under their MOU, the SEC reach a decision in 2011 on IFRS.
10-02-24 :
FEI Issues Statement In Response To SEC's IFRS Work Plan
10-02-19 :
SEC Announces Feb. 24 Meeting To Consider IFRS Statement
On Feb. 19, 2010, the SEC published a Sunshine Act Notice announcing it will hold an open commission meeting on Wed. Feb. 24 at which it will consider issuing a statement on IFRS.
10-02-16 :
IASCF Amends Constitution; Provides Update On Funding, Role Of Convergence
On Feb. 15, 2010 the IASCF announced governance enhancements contained in amendments to its Constition, effective March 1, 2010. The IASCF has also posted a funding update. Separately, the chairman of the IASCF provided a response to a recent report in the Financial Times regarding convergence.
10-02-15 :
SEC Chairman, Chief Accountant, Others Provide Highlights At PLI's SEC Speaks
Following are highlights from SEC staff, including SEC Chief Accountant Jim Kroeker and SEC Division of Corporation Finance Chief Accountant Wayne Carnall, at the annual PLI SEC Speaks conference on Feb. 5, 2010.
10-01-12 :
SEC Comment Letters: Foreign Private Issuers Using IFRS And Domestic Registrants
Deloitte provides a closer look on SEC Comment Letters on Private Issuers Using IFRS and Domestic Registrants
10-01-01 :
Financial Reporting: January 10
A sea change is occurring in financial reporting and FASB constituents will need to actively engage in the board’s due process as standard-setting efforts and IFRS policy considerations could radically change the financial reporting landscape.
09-12-21 :
Plotting A Course For The Proposed IFRS Roadmap, By E&Y
09-12-21 :
FEI CEO: 2010 Top Challenges For Financial Executives
09-12-07 :
Highlights Of SEC Chief Accountant Speech On Dec. 7
Following are highlights from SEC Chief Accountant James Kroeker's remarks at the AICPA's annual conference on current SEC and PCAOB developments.
09-11-01 :
Financial Reporting: November 09
09-11-01 :
FASB Advisory Committee Calls For FAF To Consider Separate Private Co. Standards
At a joint meeting of the Financial Accounting Standards Board's Private Co. Financial Reporting Committee and Small Business Advisory Committee on Dec. 3, 2009, PCFRC Chair Judy O'Dell said, "We've dome to the conclusion it's time to look at a separate set of private company accounting standards."
09-10-07 :
70% Of Respondents Want SEC To Approve IFRS Roadmap, Deloitte Survey
Seventy percent of respondents to a recent Deloitte survey indicated the SEC should approve its proposed roadmap or a modified version of it.
09-10-01 :
Financial Reporting: October 09
Financial Executive recently conducted a preliminary online survey to gauge members’ opinions on the International Financial Reporting Standard for Small- and Mid-Sized Entities, known as IFRS for SMEs. The new standard was created to be a shorter, more universal approach to financial reporting by international businesses.
09-09-25 :
Canada's Move To IFRS: Impact On Public Companies
09-09-10 :
Similarities And Differences Between Full IFRS And IFRS For SMEs, By PwC
09-09-04 :
IFRS For Small And Mid-Sized Entities Outlined In Financial Executive
09-09-01 :
Financial Reporting : September 09
This International Financial Reporting Standards section discusses another area where significant differences between United States generally accepted accounting principles and IFRS exist:
09-09-01 :
Financial Statements and the Return of Professional Judgment
09-08-19 :
A Closer Look At IFRS For SMEs, By KPMG
09-07-01 :
financial reporting: July 09
Two articles highlight some key aspects of International Financial Reporting Standards. First, Ellen Heffes spoke with former Financial Accounting Standards Board Chairman Dennis R. Beresford about the roots of IFRS and his thinking on the current state of convergence. He also discussed fair-value accounting, which along with IFRS, he dubbed: “The two issues of the day, no question.”
09-06-01 :
IFRS: What Should You Be Doing To Prepare? By Grant Thornton
Grant Thornton national partner-in-charge, International and Domestic Accounting Gary Illiano, says: "Companies should beging to get an understanding of what's going to change if or when IFRS are adopted ..."
09-06-01 :
financial reporting: June 09
This IFRS section summarizes key points from the comment letters received by the U.S. Securities and Exchange Commission
09-06-01 :
Is It U.S. GAAP Or IFRS At U.S. Universities?
09-05-01 :
financial reporting: may 09
09-05-01 :
Implications Of IFRS Conversion On R&D Tax Credit, PP&E, by PwC
09-04-30 :
CFOs Split Over Use Of IFRS In U.S., Grant Thornton Survey Shows
09-04-23 :
IFRS - What It Means For Private Company Reporting, by Deloitte
09-04-20 :
FEI Comments On SEC's Proposed IFRS Roadmap
On April 20, 2009 FEI's Commmittee on Corporate Reporting filed a comment letter on the SEC's proposed IFRS Roadmap.
09-04-16 :
IASB Concludes 2007-09 Improvements Project; Amends 12 Standards
On April 16, 2009 the IASB announced the conclusion of its 2007-2009 improvements project, resulting in the amendment of 12 standards.
09-04-01 :
financial reporting: April 09
09-03-24 :
March 2009
09-03-09 :
Early Adoption Of IFRS By Companies Unlikely, Says FEI/FERF Study
09-03-01 :
NYSE-Euronext Chair Niederauer Says: 'Don’t Let IFRS Become The Next Sarbanes-Oxley'
In a keynote address on March 11, 2009 at the U.S. Chamber of Commerce 3rd Annual Capital Markets Summit, NYSE-Euronext Chairman Duncan Niederauer raised cautions about a potential move to IFRS in the U.S.
09-02-27 :
COT Joins LIFO Coalition’s Comments to the SEC on the Proposed IFRS Roadmap
09-02-25 :
Private Companies Positive On IFRS Finds New Deloitte Poll
09-02-18 :
IFRS Considerations For Audit Committees, By Deloitte
09-02-03 :
SEC Extends Comment Period On IFRS Roadmap
09-01-23 :
FEI Asks SEC To Extend Comment Period On Proposed IFRS Roadmap
On Jan. 23, 2009 FEI sent a comment letter to the SEC, asking SEC to consider extending the comment period on the proposed IFRS Roadmap - current slated to end February 19 - by an extra 45 days.
09-01-01 :
financial reporting: january 09
08-12-24 :
European Commission Grants Equivalence To U.S. GAAP, More
On Dec. 12, 2008 the European Union announced: "European Commission Grans Equivalence In Relation to Third Country GAAPs." This decision found U.S GAAP and Japan GAAP 'equivalent' to IFRS for purposes of non-EU based ('foreign') filers with listings in the EU. Additionally, certain other GAAP were found equivalent to IFRS on a transitional basis as those countries converge to IFRS.
08-12-16 :
Tax Implications For IFRS Conversion, By PwC
PwC on tax implications for IFRS conversion from two perspectives: planning considerations for U.S. tax executives and tax-accounting methods.
08-12-12 :
U.S. Firms Warming To IFRS
IFRS Survey by Deloitte shows 42 percent of cos. -- if given the choice -- would consider IFRS sooner than SEC Roadmap proposes.
08-12-01 :
financial reporting: december 08
08-12-01 :
compliance: december 08
Too much, too little, just right? Charles Niemeier has strong opinions on the current push to converge accounting standards globally — and of the uniqueness of the U.S. markets and their approach to regulation and compliance.
08-12-01 :
president`s page: december 08
08-11-19 :
FEI Current Financial Reporting Issues Conference, Hall of Fame Summary
Financial Executive's editors distill some key facts from speakers at the two-day CFRI conference in NYC.
08-11-16 :
G-20 Recommends Specific Actions To Address Credit Crisis
The Declaration issued at the conclusion of the Nov. 15, 2008 “G-20 Summit on Financial Markets and the Economy” laid out specific actions to be taken by finance ministers, regulators, accounting standard–setters, and others – some of which are to be accomplished by March 31, 2009. The G-20 agreed its next economic summit will take place by April 30, 2009.
08-11-14 :
SEC Releases Proposed IFRS Roadmap For 90-Day Comment Period
On Nov. 14, 2008 the SEC released its proposed IFRS Roadmap. The comment period ends Feb. 19, 2009.
08-11-01 :
financial reporting : november 08
08-11-01 :
accounting: november 08
08-10-01 :
international accounting: october 08
Transitioning to IFRS will have a noticeable effect on corporate taxes, due to the intertwined relationship of the tax rules and regulations embedded in U.S. GAAP.
08-09-26 :
Treasury Advisory Committee On Auditing Profession (ACAP) Issues Final Report
On Sept. 26, 2008 the U.S. Treasury Department’s Advisory Committee on the Auditing Profession (ACAP) voted to release its Final Report.
08-09-16 :
IFRS For Private Entities - IASB Provides Update
On Sept. 10, 2008 the IASB hosted a live webcast on the current status of its project to develop a set of International Financial Reporting Standards for Private Entities (IFRS for Private Entities).
08-09-16 :
IASB Posts Draft Report on Fair Valuing in Illiquid Markets, Seeks Feedback By Oct. 3
On Sept. 16, 2008, the IASB published: “Draft Report of the [IASB] Expert Advisory Panel: Measuring and Disclosing the Fair Value of Financial Instruments in Markets That Are No Longer Active
08-09-11 :
FASB-IASB Say Convergence Projects To Be Completed By 2011
On Sept. 11, 2008, FASB and IASB issued a progress report and timetable for completion of joint active projects, which says they expect all convergence projects to be completed by 2011; all 10 of the active projects list completion dates of 2011.
08-09-05 :
KPMG-AAA IFRS Faculty Survey Results Released
On Sept. 4, 2008 KPMG LLP and the American Accounting Association (AAA) released the results of their KPMG-AAA IFRS Survey.
08-09-01 :
president`s page: september 08
The convergence of International Financial Reporting Standards with U.S. generally accepted accounting principles is rapidly progressing toward becoming a reality. The big question now is the timeline for implementation, rather than a debate over “whether” it will occur.
08-09-01 :
Financial Reporting: september 08
In an interview with Financial Executive Editor-in-Chief Ellen M. Heffes, Financial Accounting Standards Board Chairman Robert H. Herz says the timing for the United States to make a move toward adopting International Financial Reporting Standards “is in the SEC’s court.”
08-08-29 :
IASB To Hold Live Webcast On IFRS For Private Entities
The IASB announced it will hold a webcast on Sept. 10, 2008 on its IFRS for Private Entities project.
08-08-27 :
Detailed Summary: SEC Votes to Release Roadmap for Adoption of IFRS
The SEC voted on Aug. 27, 2008 to propose for public comment a roadmap for the potential use of IFRS by U.S. issuers, for purposes of their filings with the SEC. Separately, the SEC considered three matters relating to foreign private issuers and cross border business combinations.
08-08-27 :
SEC Votes To Release Roadmap For Adoption Of IFRS
On Aug. 27, 2008 the SEC voted to release its IFRS roadmap for public comment.
08-08-22 :
SEC To Consider Proposing IFRS Roadmap On Aug. 27
The SEC will consider whether to propose its IFRS Roadmap at an open commission meeting on August 27.
08-07-29 :
IFRS, U.S. GAAP Performance In Subprime Crisis: Topic Of SEC Aug. 4 Roundtable
08-06-20 :
IASB: Updates Workplan, Valuation Group Summary and Draft Of Proposed Board Changes
08-06-16 :
Highlights Of SEC, FASB, FEI Remarks, A.M. Session, FASB Forum On Global Standards
Following are highlights from remarks of U.S. Securities and Exchange Commission (SEC) Chief Accountant Conrad Hewitt, Financial Accounting Standards Board (FASB) Chairman Robert Herz and Financial Executives International (FEI) President and CEO Michael P. Cangemi at FASB's June 16, 2008 Forum on High Quality Global Accounting Standards.
08-06-16 :
‘Full Blown’ IFRS May Not Be Desired By, Relevant For Private Cos, Panelists Tell FASB
The ‘full-blown’ set of International Financial Reporting Standards (IFRS) may not be the first choice of private companies in deciding if and when to adopt IFRS, vs. adopting alternatives like the International Accounting Standards Board’s (IASB’s ) current project on IFRS for Private Entities, panelists said at a FASB forum on Global Accounting Standards on June 16, 2008.
08-06-06 :
‘IFRS And U.S. Companies: A Look Ahead’ – Speech By SEC's John White At FEI Conference
08-06-05 :
FEI Forms Corporate Roundtable On International Financial Reporting (CRIFR)
08-05-28 :
IFRS 2008, Where Are We? By Deloitte
2008 survey of 200 finance executives on where they stand in relation to familarity with, adoption of and obstacles to adoption of IFRS.
08-05-27 :
IFRS Impact On Tax Executives, By PwC
What IFRS will mean to U.S. tax executives
08-05-20 :
Panel Testifying To CIFiR Split On Role Of Non-Authoritative Guidance
08-05-01 :
FEI IFRS Conference June 5, 2008: Updated Agenda, Speakers
08-04-22 :
KPMG Forms IFRS Institute
08-04-21 :
FASB-IASB Discuss Updating MOU
At a joint meeting on April 21, 2008, the FASB and IASB discussed updating their Memorandum of Understanding (MOU) on convergence, last updated in 2006.
08-04-17 :
FAF, FASB To Host Forum On Global Accounting Standards
08-04-08 :
CESR Finds U.S. GAAP Equivalent To IFRS: EC To Formally Decide Later This Year
On March 31, 2008, the Committee of European Securities Regulators (CESR), issued its final advice to the European Commission (EC) on the equivalence of U.S., Japanese and Chinese generally accepted accounting principles (GAAP) to International Financial Accounting Standards (IFRS).
08-03-27 :
IASB Publishes Discussion Paper/Preliminary Views on Employee Benefits Standard
08-03-19 :
IASB Seeks Comment On Reducing Complexity In Reporting Financial Instruments
08-03-19 :
Summary of IASB Discussion Paper: Reducing Complexity in Reporting Financial Instruments
08-03-11 :
IASCF Names New Trustees; Attend FEI's IFRS Conference June 5
08-02-29 :
Implications Of Moving To IFRS, By Deloitte
Deloitte reviews the implications of IFRS for U.S. GAAP filers and offers steps in the process.
08-02-11 :
IASC Steps Up Governance Activities, Reviewing Its Constitution
IASC, the oversight body of IASB, announced a strategy to review its constitution; such a review of its governance arrangements is aimed at enhanced public accountability as IFRS use grows around the world.
08-02-05 :
IASB Releases Funding Update
08-01-31 :
SEC Comment Letters To Domestic, Foreign Registrants: Deloitte Special Report
08-01-30 :
Reducing Complexity, Interview In IIA Magazine Featuring FEI President & CEO
FEI President & CEO featured in an interview in Internal Auditor magazine on reducing complexity.
08-01-23 :
FASB's Herz Says 'Get Ready For Change'
08-01-23 :
EU Mechanism For Equivalence Of Third-Country GAAP Includes Transition; Questions Remain
On January 8, 2008, the European Commission announced it adopted an ‘equivalence mechanism’ for determining the equivalence of ‘third country GAAP’ to IFRS.
08-01-16 :
Six Largest Audit Firms Release Findings Of Global Public Policy Dialogue
On Jan. 15, 2008 the six largest international audit firm networks convened a Global Public Policy Symposium (GPPS) in New York City. This was the fourth GPPS sponsored by the firms since 2004.
08-01-10 :
IASB Publishes Business Combinations Standard; Consistent With FASB
IASB assnounced on Jan. 10, 2008 that it completed the 2nd phase of its business combinations project by issuing a revised IFRS 3 and amended IAS 27; ensuring that accounting for business combinations, whether via IFRS or U.S. GAAP are subsequently the same.
08-01-08 :
FASB Codification Coming Next Week; Five Years To IFRS?
FASB Chairman Robert Herz announced on a webcast earlier today (Jan. 8) that FASB will release its draft codification of all U.S. GAAP next week. Panelists also said five years would seem reasonable for a transition to IFRS in the U.S., with phasing in for smaller companies.
08-01-08 :
Accounting Roundup: Year In Review 2007, By Deloitte
Deloitte's Heads Up summarizes major events for 2007 at FASB, IASB, PCAOB, SEC, etc.
08-01-04 :
IASB Publishes ED With Proposed Amendments To IFRS 2, IFRIC 11
The IASB published on Dec. 13, 2007 for public comment an exposure draft of proposed amendments to IFRS 2 and IFRIC 11. Comments are due March 17, 2008.
08-01-01 :
washington insights: January 08
This month’s column could perhaps be ceremonially renamed the “Brussels Insights” column in honor of the mutual efforts by the U.S. Securities and Exchange Commission (SEC) and European Union (EU) toward global harmonization and mutual recognition.
07-12-19 :
IFRS Guidance - By PwC (Oct. 2007)
07-12-17 :
Detailed Summary of SEC's Second IFRS Roundtable - Dec. 17, 2007
Following is a detailed summary of SEC’s second roundtable on implications of SEC potentially permitting – or requiring – U.S. public companies to adopt IFRS, held on Dec. 17, 2007.
07-12-17 :
Highlights From SEC's Second Roundtables On IFRS For U.S. Companies
On Dec. 17, 2007 the SEC held the second of two roundtables to gather feedback on potentially permitting – or requiring- U.S. companies to file their financial statements with the SEC using IFRS instead of U.S. GAAP.
07-12-15 :
FASB Issues FAS 141(R), 160, PwC Breaking News
FAS 141(R), 160, PwC Breaking News
07-12-13 :
Detailed Summary Of SEC 's First IFRS Roundtable- Dec. 13, 2007
On Dec. 13, 2007, the SEC held the first of two roundtables aimed at gathering feedback on the ramifications of potentially permitting or requiring U.S. companies to file financial statements with the SEC in IFRS instead of U.S. GAAP.
07-12-13 :
Highlights From SEC First Roundtable On IFRS Adoption For U.S. Companies
On Dec. 13, 2007, the SEC held the first of two roundtables aimed at gathering feedback on the ramifications of the SEC potentially permitting or requiring U.S. companies to file financial statements in IFRS instead of U.S. GAAP. A number of FEI members are participating on the roundtables.
07-11-27 :
McCreevy Says EU Should Accept U.S. GAAP Without Reconciliation
In remarks before the European Federation of Accountants (FEE) on Nov. 27, 2007, EU Internal Markets Commissioner Charlie McCreevy called the SEC’s November 15 decision to drop the IFRS reconciliation for foreign filers in the U.S. an "extraordinary breakthrough," and said now it is Europe's turn to accept U.S. GAAP.
07-11-27 :
FEI CFIT Chair Hawes Named To IASCF XBRL Advisory Committee
07-11-16 :
IASB Wants To Know: What Do You Think Of Their Website?
07-11-09 :
U.S. GAAP vs IFRS: The Basics, By E&Y
US GAAP/IFRS differences, by E&Y, Nov 2007
07-11-07 :
IASCF To Enhance Governance/Funding Strategy
On Nov. 6, 2007, the IASCF issued a press release announcing a strategy to enhance governance and reinforce public accountability. International securities regulators issued a related joint statement November 7.
07-11-01 :
International Accounting: November 07
As SEC talk turns to actions – towards accepting one set of accounting standards worldwide – serious concerns for American regulators and U.S. GAAP-filing companies surface and need to be addressed
07-10-24 :
Senate Hearing Asks: Is It Too Soon To Move To IFRS?
Following is a summary of the Oct. 24, 2007 Senate hearing on moving to one set of global accounting standards.
07-10-23 :
IASB Publishes For Comment ED Of Proposed Amendments To 25 IFRS
IASB publishes proposals for minor amendments under the first annual improvements project
07-10-03 :
IFRS: The Dialogue is Shifting, From ‘Whether to When’
With over 100 countries requiring or accepting International Financial Reporting Standards, the likelihood of companies around the globe using the same accounting standards is in view.
07-10-02 :
Is IFRS Becoming the International Language of Accounting?
Over the past five years, there’s been much movement towards adopting a global accounting standard, and recent SEC actions confirm regulator interest. But, much work, acceptance and learning will need to occur before one accounting language becomes reality.
07-09-17 :
IASB Proposes Improvements To Accounting For Joint Arrangements
On Sept. 17, 2007, the International Accounting Standards Board (IASB) published for public comment a proposal to improve the accounting for joint arrangements, ED 9.
07-09-06 :
IASB Revises IAS 1; Proposes Revision To IAS 39 On Hedge Accounting
On September 6, 2007, the IASB released a revision to IAS 1, “Presentation of Financial Statements,” and released proposed amendments to IAS 39 to provide additional guidance on hedge accounting.
07-09-01 :
Financial Reporting: september 07
What do companies as diverse as IBM Corp., Credit Suisse Group and Intel Corp. have in common? While each of these three leading companies file their financials according to U.S. generally accepted accounting principles (GAAP) as their primary filing choice, they are also significantly impacted by the use of International Financial Reporting Standards (IFRS)
07-08-08 :
Japan Accounting Board, IASB Agree On Accounting Standards By 2011
07-07-24 :
IASCF Seeks Four Trustees As McDonough, Others Retire; Reappoints Four
On July 24, 2007, the IASCF announced an international public search to replace four Trustees who are not eligible for reappointment or are retiring as Trustees, including IASCF Trustee William McDonough (former Chairman of the PCAOB and the New York Fed), who is stepping down as a Trustee. IASCF has also reappointed four Trustees to a second term.
07-07-20 :
IASB Publishes Proposed Guidance On Hedges Of A New Investment In A Foreign Operation
The International Financial Reporting Interpretations Committee (IFRIC) released for public comment a draft Interpretation, IFRIC D22 Hedges of a Net Investment in a Foreign Operation. The proposal is open for public comment until Oct. 17, 2007.
07-07-05 :
IFRIC Publishes Proposed Guidance on Real Estate Sales
07-05-03 :
IASB Issues Preliminary Views On Insurance Contracts
On May 3, 2007, the International Accounting Standards Board (IASB) announced the release of a discussion paper (DP): “Preliminary Views on Insurance Accounting”.
07-05-03 :
IASB Releases Preliminary Views on Insurance Contract For Comment
07-05-01 :
Recognizing IFRS, U.S. GAAP: New EU-US Transatlantic Framework
07-04-19 :
IASC Foundation Appoints Olivier Servais To Lead XBRL Initiative
07-04-03 :
IASB Publishes Staff Overview of IFRS for SMEs (Private Entities)
07-03-14 :
IASC Foundation Publishes Complete IASB Standards For 2007
07-03-01 :
IASB Posts Exposure Draft: IFRS Small And Medium-Sized Entities
On Feb. 26, 2007, the International Accounting Standards Board (IASB) posted on its website its Exposure Draft (ED) of proposed: "International Financial Reporting Standard (IFRS) for Small and Medium-sized Entities (SMEs)."
07-02-15 :
IASB Publishes Draft IFRS For SMEs, For Comments By October
07-02-07 :
IASB Extends Comment Period on Fair Value Measurement to May 4
On Feb. 5, 2007, the International Accounting Standards Board (IASB) announced it had extended the comment period on its Discussion Paper (DP) on Fair Value Measurement to May 4, 2007.
07-02-05 :
IASB Extends Period For Public Comment On Fair Value Measurements
07-01-25 :
IASB Proposes “Deemed Cost” Among Amendments to IFRS 1, First Time Adoption of IFRS
On Jan. 25, 2007, the International Accounting Standards Board (IASB) announced the release of an Exposure Draft (ED) containing proposed amendments to International Financial Reporting Standard (IFRS) No. 1, “First Time Adoption of IFRS.”
07-01-15 :
IASC 2007 Foundation Leadership Team, Includes FEI Member Sidwell
06-11-30 :
IASB Issues IFRS 8, Convergence Standard On Segment Reporting
06-11-30 :
IASB Publishes Discussion Paper On Fair Value Measurements
06-11-30 :
IFRIC Issues IFRIC 12, Interpretation On Service Concession Arrangements
06-11-06 :
Trustees Appoint IASB member From China, And Others
06-11-02 :
IFRIC Issues Interpretation On Group, Treasury Share Transactions
06-10-12 :
IASB Invites Nominations For Employee Benefit Working Group
06-10-03 :
IASB, ASBJ Hold Fourth Meeting on Joint Convergence
06-10-03 :
IASCF, IASB Launch New Website
06-09-12 :
IFRIC Publishes Proposed Guidance On Customer Loyalty Programs, Sep 06
The International Financial Reporting Interpretations Committee (IFRIC) has released for public comment a draft Interpretation, IFRIC D20 Customer Loyalty Programmes.
06-08-04 :
IASB Posts "Staff Draft" Of SME ED
IASB Posts a "staff draft" of its Exposure Draft (ED) being developed on International Financial Reporting Standards (IFRS) for Small and Medium Entities (SME's). Private companies and small public companies (small business) are among those that may find this of interest.
06-08-01 :
Australia G100 Comment Letter Re IFRIC Due Process For Information
06-07-25 :
IFRSs: IASB Takes Steps To Assist Adoption, Slows Effective Dates For New IFRSs
06-07-24 :
IASB To Review Standards On Employee Benefits, Leases, Related Parties
06-07-13 :
IASB Invites Applications for Board Members
06-07-05 :
Kenny, Ochi, Picker Appointed To IFRIC
06-06-22 :
IASB Invites Comments To Amended IAS 32
06-06-12 :
IASB and IASC Name Board Members
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