8555 total results

Improvements to IFRSs 2011

Simpler reporting for the smallest businesses

Proposals for changes to the operating procedures of the Financial Reporting Review Panel

Q and As general issues 1 and 2 and section 3 issues 1-3

Agenda consultation 2011

By All Accounts January 2012, Issue 5

ED/2011/4 Investment entities

Government loans, proposed amendments to IFRS 1

IFRS for SMEs draft Q and As- 'Fallback to IFRS 9 Financial instruments', and 'Recycling of cumulative exchange differences on disposal of a subsidiary'

ED/2011/7 Transition guidance- proposed amendments to IFRS 10

EFRAG'S draft endorsement advice on IFRS 10, 'Consolidated financial statements', IFRS 11, 'Joint arrangements', and related standards

Revenue from contracts with customers

Revenue from contracts with customers

Preparation of accounts other than by reference to UK GAAP or IFRS

The future of financial reporting in the UK and ROI

Government loans (amendments to IFRS 1)

Improving the financial reporting of income tax

By All Accounts July 2012

By All Accounts July 2012, Cyprus special edition

Levies charged by public authorities on entities that operate in a specific market

Annual improvements to IFRSs 2010-2012 cycle

IASB and IFRS interpretations committee due process handbook

Levies charged by public authorities on entities that operate in a specific market

Put options written on non-controlling interests

Put options written on non-controlling interests

UITF Information Sheet 92 "Residents' management companies financial statements"

IASB request for information: comprehensive review of IFRS for SMEs

The future of narrative reporting: a new structure for narrative reporting in the UK

Post-implementation review: IFRS 8 "Operating segments"

Comprehensive review of the IFRS for SMEs

Proposal to establish an Accounting Standards Advisory Forum

Towards a disclosure framework for the notes

Thinking about disclosures in a broader context : a road map for a disclosure framework

Annual improvements to IFRSs 2011-2013 cycle

Annual improvements to IFRSs 2011-2013 cycle

Equity method- share of other net asset changes (proposed amendments to IAS 28)

Clarification of acceptable methods of depreciation and amortisation

ED/2013/1, 'Recoverable amount disclosures for non-financial assets'

ED/2012/4, 'Classification and measurement- limited amendments to IFRS 9'

ED/2013/2, Novation of derivatives and continuation of hedge accounting

ED/2012/4 Classification and measurement- limited amendments to IFRS 9

Simpler financial reporting for micro-entities

Clarification of acceptable methods of depreciation and amortisation

ED/2012/7 Acquisition of an interest in a joint venture : ED/2012/6 Sale or contribution of assets between an investor and its associate or joint venture

Proposed accounting standards update- financial instruments- credit losses

ED/2013/4 Defined benefit plans: employee contributions

ED/2013/2 "Financial instruments- expected credit losses"

ED/2013/3 "Financial instruments- expected credit losses"

Is there a need for specific financial reporting for long-term investing activities business models?

Getting a better framework- reliability of financial information

By All Accounts July 2013

Getting a better framework- prudence

Consultation draft of the International IR Framework

ED/2013/5 "regulatory deferral accounts"

Invitation to comment : share-based payment- employee share options of private companies

ED/2013/6 "leases"

Getting a better framework: the role of the business model in financial reporting

"Getting a better framework : the role of a conceptual framework"

By All Accounts August 2013

EU Commission proposal to reform non-financial reporting

ED/2013/8 : Agriculture: bearer plants

ESMA guidelines on enforcement of financial information

Draft Statement of Recommended Practice : Accounting by limited liability partnerships

A review of the conceptual framework for financial reporting : draft EFRAG comment letter

By All Accounts January 2014

ED/2013/10 equity method in separate financial statements

EFRAG's draft comment letter on ED/2013/10 equity method in separate financial statements

ED/2013/9 proposed amendments to the IFRS for SMEs

EFRAG's draft comment letter of ED/2013/9 'Proposed amendments to the IFRS for SMEs'

FRED 52 draft amendments to the FRSSE 2008

FRED 53 Draft Amendments to FRS 101 Reduced Disclosure Framework

Annual improvements to IFRS's 2012-2014 cycle

Getting a better framework : complexity

FRED 54 Basic financial instruments

The future governance of IPSASB

Chapter 10 : Extractive industries reporting- consultation

The role of the business model in financial statements

Request for information : IFRS 3 Business combinations

Revised operating procedures for reviewing corporate reporting

Notes to financial statements

Consultation on amendments to the Walker guidelines

Disclosure initiative : proposed amendments to IAS 1

EFRAG proposal to enhance IFRS quality control

ED/2014/2 Investment entities : applying the consolidation exception