PDF-The maturing of IFRS

Page 1 Ian Mackintosh November 2014 Ladies and gentlemen it is a pleasure to be with you this morning I would like to thank the hosts Ernst and Young for staging this important discussion on. Copyright IFRS Foundation 574175741457426574275737657409574245742457420574175741157409574285741757423574225737657409574265742357429574 Lee Thompson.. A Maturing Trauma System. Aim:. To give a personal perspective of pre-hospital trauma within the (Maturing) Northern Trauma Network. . A Maturing Trauma System. A Maturing Trauma System. Investment Property. 1. Property, Plant & Equipment. PP&E is initially measured at cost. This includes all directly attributable costs to acquire and prepare the asset for its intended use.. ISA 16 states that start-up and pre-production costs are not capitalized unless the costs are a necessary part of bringing the asset to working condition.. Liabilities under. US . Generally Accepted Accounting Principles vs. International Financing Reporting Standards. Rebecca Fay. Julia . Makarieva. Brenna Palazzo. The Fundamental Differences. US GAAP. GAAP “Capital Lease” Criteria. To be classified as a capital lease GAAP states that the lease must be non-cancelable and meet one of the following:. Transfers ownership. Bargain purchase option. Lease term is . Leases. May 2013. This presentation has been prepared to help . stakeholders . understand the current status of the . leases . project of the FASB and . the IASB. . The views expressed in this presentation are those of the presenters. Official positions of the FASB and . Going Deeper and Broader. Growing Up: A Challenge to Become a Maturing Church. Maturing Your Church . Plant. Those with leadership gifts are to equip the saints for the work of service, so that the body will grow. IFRS Developments IASB and FASB decide to make more changes to their new revenue standards What you need to know The IASB and the FASB agreed to amend the transition requirements in their ne October and November 2012. Agenda. FICA. Money Laundering legislation. Defines: Money Laundering offence Reporting obligation. Definition. Financial Intelligence Centre. www.pwc.ie/banking. 22 October 2014. Agenda. Background to IFRS 9: The project and timetable for implementation. Classification and measurement. Overview of Expected credit losses in IFRS . 9. Implementation . R. egulation. . D. e. al. ing. with . L. oan. . L. oss. . P. rovisioning. . Presentation for . the . seminar:. CREDIT RISK MANAGEMENT AND REGULATORY PROVISIONING . IN AN IFRS ENVIRONMENT . Julia . Makarieva. Jennifer . Waclawik. Becky Fay . Grayson . Schrantz. Alex Perez. Definition of Inventory. US GAAP- considered more. rules based. IFRS- considered more principle based. The. aggregate of those items of tangible personal property that are:. 1. The . IFRS for SMEs. Topic 1.5. Sections 3–8, 10, 30, 32 and 33 Financial Statement Presentation. 2. © 2011 IFRS Foundation. 2. . This PowerPoint presentation was prepared by IFRS Foundation education staff as a convenience for others. It has not been approved by the IASB. . Taxonomy . 2014. . Wladek . Krawiec . IT . Project Manager – IFRS Taxonomy . © 201. 4. IFRS Foundation. 30 Cannon Street | London EC4M 6XH | UK. www.ifrs.org. May. 2014. Agenda. The . IFRS Taxonomy.