8555 total results

Revenue recognition- a European contribution

An improved conceptual framework for financial reporting- chapters 1 and 2

Draft document 'IASB Expert Advisory Panel- Measuring and disclosing the fair value of financial instruments in markets that are no longer active'

SEC study on mark-to-market accounting

Relationships with the state- proposed amendments to IAS 24

APB consultation draft- Practice Note 23 (revised), 'Auditing complex financial instruments'

Consultation on corporate governance and the financial crisis

Draft regulations for comment "The Companies (Share capital and acquisition by company of its own shares) Regulations 2009"

Invitation to comment on the EFRAG's assessments of the amendment to IFRIC 9 and IAS 39, "Embedded derivatives"

Encouraging company rescue

Invitation to comment on the EFRAG's assessments of amendments to IFRS 2 'Group cash-settled share-based payment transactions'

Possible further changes to the Capital Requirements Directive

Draft CEIOPS advice for level 2 implementing measures on Solvency II- Supervisory reporting and public disclosure requirements

Fair value measurement

Walker review of corporate governance in the UK banking industry (review)

IFRIC draft interpretation D25

Post i2010 : additional position paper

Improvements to IFRSs

Proposals for enhanced accountability

The use of a standard format for financial reporting of issuers having securities admitted to trading on regulated markets

By All Accounts January 2010, Issue 1

Actuarial information used for accounts and other financial documents

IASB ED management commentary

The future of UK GAAP

Management commentary

Consultation on the IFRS for SMEs

Compatibility of the IFRS for SMEs and the directives

IASB ED Financial instruments : amortised cost and impairment

Endorsement of Improvements to International Financial Reporting Standards

Financial instruments: amortised cost and impairment

By All Accounts July 2010, Public sector supplement

ED/2010/4, Fair value option for financial liabilities

Conceptual framework for financial reporting- the reporting entity

Extractive activities

IASB ED Presentation of items of other comprehensive income: proposed amendments to IAS 1

FRED Improvements to Financial Reporting Standards 2010

Measurement uncertainty analysis disclosure for fair value measurements

Defined benefit plans : proposed amendments to IAS 19

ED/2010/5. Presentation of items of other comprehensive income : proposed amendments to IAS 1

Blue Ribbon Panel on standard setting for private companies

Tomorrow's corporate reporting

Accounting for financial instruments and revisions to the accounting for derivative instruments and hedging activities

EFRAG : consultation on proactive work

Notice of solicitation of public comment on consideration of incorporating IFRS into the financial reporting system for U.S. issuers

The future of narrative reporting : a consultation

Revenue from contracts with customers

ED/2010/6 Revenue from contracts with customers

Removal of fixed dates for first-time adopters : proposed amendments to IFRS 1

ED2010/11 Deferred tax: recovery of underlying assets- proposed amendment to IAS 12

Draft UITF abstract: Accounting implications of the replacement of the retail prices index with the consumer prices index for retirement benefits

DI/2010/1 : stripping costs in the production phase of a surface mine

The annual improvements process : proposals to amend the Due process handbook for the IASB

The annual improvements process : proposals to amend the Due process handbook for the IASB

ED/2010/9 Leases

Leases

Disclosure of non-financial information by companies

Request for views, 'Effective dates and transition methods' [EFRAG comment letter]

Request for views, 'Effective dates and transition methods' [IASB consultation paper]

Review of the operational efficiency and effectiveness of the IFRS Interpretations Committee [EFRAG]

Review of the operational efficiency and effectiveness of the IFRS Interpretations Committee [IASB]

Status of trustees' strategy review

By All Accounts January 2011, Issue 3

ED/2010/13, 'Hedge accounting'

ED/2010/13, 'Hedge accounting'

Supplement to ED/2009/12 'Financial instruments- impairment'

Consultative report on the review of the IFRS Foundation's governance

Proposed amendments to FRS 29 - disclosures - transfer of financial assets

ED/2011/1 'Offsetting financial assets and financial liabilities'

ED/2011/1 'Offsetting financial assets and financial liabilities'

Financial statement presentation, paper

Draft Companies (Disclosure of Auditor Remuneration and Liability Limitation Agreements) (Amendment) Regulations 2011

Questions and answers about the IFRS for SMEs, section 1, issues 2, 3 and 4

By All Accounts July 2011, Issue 4

By All Accounts July 2011, Singapore special edition

Measuring and reporting of greenhouse gas emissions by UK companies

Report of the Trustees' Strategy Review

Exploring a possible method of incorporation

FRED 45, Financial reporting standard for public benefit entities

Key characteristics of the public sector with potential implications for financial reporting

Considering the effects of accounting standards

Combined financial statements

ED/2011/3 Mandatory effective date of IFRS 9

ED/2011/3 Mandatory effective date of IFRS 9

[Letter to the European Financial Reporting Advisory Group (EFRAG) : annual improvements 2011]