PDF-IASB Meeting 18 June 2009 reference FASB Meeting June 17, 2009ref

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Project Topic Revaluation of rightofuse assets This paper has been prepared by the technical staff of the FAF and the IASCF for discussion at a public meeting of

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IASB Meeting 18 June 2009 reference FASB Meeting June 17, 2009ref: Transcript

Project Topic Revaluation of rightofuse assets This paper has been prepared by the technical staff of the FAF and the IASCF for discussion at a public meeting of the FASB or the IASB Purpose o. S GAAP using a topicbased model c onsisting of 90 individual Topics Each Topic contains at least one Subtopic Subtopics contain Sections which include the actual accounti ng guidance Sections are based on the nature of the content eg scope recogni - Page 1 of 14 - - +32 2 778 05 66) for any questions you may have on this paper. Yours sincerely, Tanguy van de Werve Mark Venus EASEUROPE IRECTOR ENERAL CHAIREASEUROPE CCOUNTING These issues a • The FASB and the IASB tentatively decided to add a new exception to their model for lessor accounting. • L eases of investment property held by lessors that do not meet the investme Page 1 of 9 For Discussion at the IASB 1SeeSchlenker(2006),Magri(2009),Singh(2009a)fordiscussionofsuchcases.SeeMagri(2009)forawealthofrelatedfacts.2 Magri(2009)andFoxandKatzir(2009)layoutassumptionsthatgovernwhenanalternativecanandcannotb but . major concerns remain on the table. IFRS . 4 Phase II Update. IASB and FASB joint meetings –. June 2012. Francesco Nagari. 20 June . 2012. Agenda. Highlights of decisions and education sessions from this month joint meetings. Gaurav. Kumar . (University of Arkansas at Little Rock). Jagjit. Singh . Saini. . (Western Michigan University). August 2, 2010. Objectives of Codification. Simplify user access to US GAAP by rearranging GAAP literature (not change GAAP).. FASB MEMORANDUM 1OF 2 Staff contacts: IASB: Kimberley Crook, kcrook@iasb.org.uk Tel +44 (0) 20 7246 6434 FASB: Halsey Bullen, Tel +1 203 956 8274 and Todd Johnson, ltjohnson@fasb.org Tel +1 203 956 1 Heads Up IASB defers the Revenue from Contracts with Customers Contents Background IASB decision What should e ntities be doing? “ In summary ”  T he International Accoun Cayman Islands Society of . Professional Accountants. Insurance Subcommittee of the . Public Practice Committee. Focus on Accounting. Contents. 1) IASB & FASB Insurance contracts project update. 24/11/2009. AGENDA. . Approval of the agenda . Approval of the minutes of the 16/6/2009 CB meeting in . Kolompari. . (Minutes circulated via e-mail on 2/7/2009) . Communications. Conveners of the WG (L. . Developed and presented by Samuel A. Monastra, CPA. SAMUEL A. MONASTRA, CPA. Mr. Monastra is a Director with McGladrey, LLP. He has extensive experience with publicly held companies and large privately held companies. Industry focus: manufacturing, life sciences & technology, financial services, and public sector. . Kai Shen, Christopher Stewart, . Chuanpeng Li, and Xin Li. 6/16/2009. SIGMETRICS 2009. 1. University of Rochester. Performance Anomalies. 6/16/2009. SIGMETRICS 2009. 2. Complex software systems (like operating systems and distributed systems):. Chapter 6. Developing IFRS Standards. IFRS Foundation. Oversees IASB.. Independent body 22 trustees.. Mix of trustees reflects geographical spread of world’s capital markets.. Raises funds for standard setting process..

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