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brPage 1br Copyright IFRS Foundation brPage 2br Copyright IFRS Foundation brPage 3br Copyright IFRS Foundation brPage 4br Copyright IFRS Foundation. Copyright IFRS Foundation 574175741457426574275737657409574245742457420574175741157409574285741757423574225737657409574265742357429574 ey.com/IFRS 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 IFRS Developments Investment entities the plot thickens What you need to know The following are tentative decisions made by the IASB at the May and June An entity is no longer required to meet ©. 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. 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 . 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;. October and November 2012. Agenda. FICA. Money Laundering legislation. Defines: Money Laundering offence Reporting obligation. Definition. Financial Intelligence Centre. 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 . 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.. 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. 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. FOR TRAINING WORKSHOP ON . THE IFRS SUSTAINABILITY DISCLOSURE STANDARDS S1 AND S2 . 1. This communications pack has a series of . communications ideas and . images that your communications team is welcome to use when sharing the opportunity to...