PDF-IFRS DevelopmentsInsurance Accounting Alertwww.ey.com/ifrsDecember 20

Overview On December 15 and 16 the International Accounting Standards Board the IASB and the Financial Accounting Standards Board the IASB and the FASB respectively or collectively the Boards. brPage 1br Copyright IFRS Foundation brPage 2br Copyright IFRS Foundation brPage 3br Copyright IFRS Foundation brPage 4br Copyright IFRS Foundation brPage 1br Copyright IFRS Foundation brPage 2br Copyright IFRS Foundation brPage 3br Copyright IFRS Foundation brPage 4br Copyright IFRS Foundation brPage 5br Copyrig Overview On December 15 and 16, the International Accounting Standards Board (the IASB) and the Financial Accounting Standards Board (the IASB and the FASB, respectively, or, collectively, the Boards) ©. 2010 IASC Foundation. . All rights reserved.. 2. What I will cover this . afternoon. Development. of IFRS for SMEs. Adoption: Benefits. Country plans.. Translation and training. Implementation guidance. 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 . F. Montes-. Negret. FinSAC. Coordinator, Vienna. October 21, 2014. Introduction. Welcoming Remarks;. We are certainly living in interesting times!. Major changes in the accounting, regulatory and institutional frameworks worldwide and in particular in the EU following the crisis;. 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 . 1. The IFRS for SMEs. Topic 1.2. Overview of the . IFRS for SMEs. Review of all sections of the standard. Highlight key differences with full IFRSs. © 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. . Gavin Aspden FCA. Director. PwC’s Academy. Transition. When does IFRS 9 become mandatory?. Annual periods beginning on or after 1 January 2018. Early adoption permitted but. Cannot early adopt earlier editions of IFRS 9 (since 1 February 2015). Management: . a . Portfolio Revaluation Approach . to Macro . Hedging. 29 April 2014. © 2014 IFRS Foundation. 30 Cannon Street | London EC4M 6XH | UK. www.ifrs.org. Slides can be downloaded by clicking on the button below the slides window.. Em có nhận xét gì về cách làm việc của bạn An?. GIÁO DỤC CÔNG DÂN 7. TIẾT 20+21: BÀI 12. SỐNG VÀ LÀM VIỆC CÓ KẾ HOẠCH. GIÁO VIÊN: NGUYỄN THỊ PHƯƠNG NGA. TRƯỜNG THCS SÀI ĐỒNG. www.pwc.com. IFRS 13 Fair Value Measurement. Objectives. Provide single source of guidance . Clarify definition of fair value. Provide clear framework for measuring fair value . Enhance fair value disclosures. Professor Peter Walton. Fundación. Ramón . Areces. Universidad . Autónoma. de Madrid. 11 February 2016. Outline. ● Complexity of standards, and disclosure overload. ● Diminishing returns and Pareto principle. Worldwide accounting diversity and convergence. What is International Accounting?. Accounting . The word . accounting. . in International accounting encompasses: Functional areas of financial accounting, management accounting, auditing, taxation...