PDF-IFRS Developments

eycomIFRS for Oil GasOilfield Services What you need to know The application ofIFRS 15will require entities to use a greater degree of judgementto meet its requirements The key issues for oilfi. brPage 1br Copyright IFRS Foundation brPage 2br Copyright IFRS Foundation brPage 3br Copyright IFRS Foundation brPage 4br Copyright IFRS Foundation IFRS Interpretations Committee Work In Progress Outstanding issues list This paper has been prepared by the technical staff of the IFRS Foundation for discussion at a public meeting of the IFRS Int ey.com/IFRS Issue 105 / April 201 5 IFRS The ITG discusses IFRS 9 impairment implementation issues What you need to know  At i t s meeting held in April 2015, the ITG discussed a number o 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 . 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 non-financial assets. Open Safari case. 12 . December 2012. Ann Tarca, Professor of Accounting, University of Western Australia. Michael (Mike) Wells, . Director, IFRS Education Initiative. , IASB. Framework-based . 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 . ey.com/IFRS Issue 91 / Sept ember 2014 IFRS IASB concludes the 2012 - 2014 What you need to know  In September 2014, the IASB issued Annual Improvements to IFRSs 2012 - 2014 Cycle , whi 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. CIV 101-. 03. March 25, 2016. Class . 26. The Rise of the Modern Sovereign State. Eventually, we get Europe out of this mess.. For the time being, they just fight with each other, often. .. Featured MONARCHS who ran the states and “took care of” their people.. 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. .