PDF-Elaborated Principles for an IFRS Phase II Insurance Accounting Model

CFO Forum Elaborated Principles and Basis for Conclusions June 2006 Contents Introduction13313313313313313313313313313313313313313313313313313. brPage 1br Copyright IFRS Foundation brPage 2br Copyright IFRS Foundation brPage 3br Copyright IFRS Foundation brPage 4br Copyright IFRS Foundation brPage 5br Copyrig ©. 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. By Phil Rickard. Associate Professor of Accounting, Mount Vernon Nazarene University. What is U.S. Accounting Convergence?. Accounting Harmonization. Relates to the process of substantially standardizing the rules and regulations for international securities and the related accounting principles across . Accounting Changes and Error Corrections. Both GAAP and IFRS treat changes in accounting . estimates. prospectively. Changes in accounting . principles. are accounted for retrospectively for both GAAP and IFRS.. IFAC/JACPA/WB . Workshop Addressing IFAC Statements of Membership Obligations (SMOs. ) #7 – IFRS Adoption and Implementation . Dead . Sea, . Jordan . January . 21, 2016. . . By. Ahmed . Qaid. . Ashaybani. 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.. Date: June 13-17, 2016. Addis Ababa. Aims. Understand accounting in the agriculture sector in accordance with:. the IFRS for SMEs (as amended in 2015); and . IFRS (including IAS 41. Agriculture . and other relevant Standards). 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. . Michael G. Conway Insurance Agency is very involved within the community. We support and participate in many cultural events and festivals throughout Lowell, MA. As part of the community, we take pride in providing quality products with superb service. Isabel Wang. Associate professor . Department of Accounting . & Information Systems. Broad School of Business. Michigan State University. Friedman (2005): the world is flat... . However, accounting is still diverse.. 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. n. a. n. cial. . R. e. p. o. rting. . S. t. a. n. d. a. rds. (. I. F. R. S. ). S. u. b. :. . F. i. n. a. n. c. ial. . R. e. p. o. r. ting. . a. n. d. . A. n. a. l. y. sis. C. o. u. r. s. e. . :.