2010 KPMG Zimbabwe, a Zimbabwean limited liability partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG
|
|
|
- Philomena Ramsey
- 5 years ago
- Views:
Transcription
1 ICAZ CPD IFRS and Tax Update Seminar KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved. 1
2 Roadmap to IFRS
3 Agenda The road so far... Summary of ED 2010/ audit reports KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved. 3
4 Agenda The road so far... Summary of ED 2010/ audit reports KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved. 4
5 The road so far... June 2010: IFRIC proposed to the IASB amendments to IAS 29 May 2009: SAICA & ICAZ joint proposal paper to IFRIC ICAZ published Guidance: Change in Functional Currency 2009 Further clarifications and guidance issued Not IFRS compliant 30 September 2010: ED/2010/12 Severe Hyperinflation (proposed amendment to IFRS 1) No effective date specified Early adoption permitted Comments invited by 30 November 2010 KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved. 5
6 Agenda The road so far... Summary of ED 2010/ audit reports KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved. 6
7 Summary of ED 2010/12 Severe Hyperinflation Was current functional currency subject to severe hyperinflation before the date of transition to IFRS? Currency of hyperinflationary economy is subject to severe hyperinflation if: a reliable general price index is not available to all entities with transactions and balances in the currency; and exchangeability between the currency and a relatively stable foreign currency does not exist. The functional The date currency when the of functional an entity currency ceases no to longer be subject has to severe either, hyperinflation or both, of the on characteristics the functional above, currency or when there normalisation date is a change in the entity s functional currency to a currency that is not subject to severe hyperinflation. KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved. 7
8 Summary of ED 2010/12 (continued) When an entity s date of transition to IFRS is on, or after, the functional currency normalisation date, the entity may elect to measure assets and liabilities at fair value on the date of transition to IFRS and use that fair value as the deemed cost If an entity makes the election, the entity s first IFRS financial statements would disclose an explanation of how, and why, the entity had, and then ceased to have, a functional currency that was subject to severe hyperinflation The ED does not provide guidance for entities affected by severe hyperinflation that are not within the scope of IFRS 1 KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved. 8
9 Agenda The road so far... Summary of ED 2010/ audit reports KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved. 9
10 2010 audit opinion key elements Director s responsibility statement Auditor s responsibility statement Basis of qualified opinion Qualified opinion No modification Previous financial statements carried an adverse opinion on the statement of comprehensive income, statement of cash flows and statement of changes in equity; Except for effects of matters described in basis for qualified opinion and the nondisclosure of comparatives, the financial statements are true and fair in all material respects. KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved. 10
11 Take note A statement of explicit and unreserved compliance may only be possible for 2011 reporting or earlier if ED 2010/12 is adopted Financial statements for entities that were modified in 2009 due to the fact that the opening balance sheet was not IFRS compliant could be revisited if ED 2010/12 is adopted KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved. 11
12 Questions KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved. 12
13 KPMG contact details Contact details Mutual Gardens 100 The Chase (West) Emerald Hill / Valerie Muyambo vmuyambo@kpmg.com KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved.. 13
Financial Reporting in Hyperinflationary Economies
International Accounting Standard 29 Financial Reporting in Hyperinflationary Economies This version includes amendments resulting from IFRSs issued up to 31 December 2010. IAS 29 Financial Reporting in
Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies
IFRIC Interpretation 7 Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies This version includes amendments resulting from IFRSs issued up to 31 December 2009.
Update on IASB s work plan
IN THE HEADLINES September 2011, Issue 2011/30 Update on IASB s work plan This issue of In the Headlines focuses on the IASB s 1 projected targets as at 14 September 2011. The IASB is in the process of
Update on IASB s work plan
IN THE HEADLINES April 2011, Issue 2011/10 Update on IASB s work plan This issue of In the Headlines summarises the status of the current projects of the IASB 1. It reflects significant discussions up
International Financial Reporting Standard 1 First-time Adoption of International Financial Reporting Standards
International Financial Reporting Standard 1 First-time Adoption of International Financial Reporting Standards Objective 1 The objective of this IFRS is to ensure that an entity s first IFRS financial
FOR THE ACCOMPANYING DOCUMENT LISTED BELOW, SEE PART B OF THIS EDITION BASIS FOR CONCLUSIONS
NIIF-IFRS International Financial Report... Part A International Accounting Stand... IFRS 2014- IAS 29 FINANCIAL REPORTING IN HYPERINFLATIONARY ECONOMIES IAS 29 Financial Reporting in Hyperinflationary
IFRS INTERPRETATIONS COMMITTEE - AGENDA DECISIONS (JUNE 2018)
IFRS INTERPRETATIONS COMMITTEE - AGENDA DECISIONS (JUNE 2018) INTERNATIONAL FINANCIAL REPORTING BULLETIN 2018/03 Background This Bulletin summarises issues that the IFRS Interpretations Committee (the
1 IAS 29 Financial Reporting in Hyperinflationary Economies IAS 29 FINANCIAL REPORTING IN HYPERINFLATIONARY ECONOMIES FACT SHEET
1 IAS 29 Financial Reporting in Hyperinflationary Economies IAS 29 FINANCIAL REPORTING IN HYPERINFLATIONARY ECONOMIES FACT SHEET 2 IAS 29 Financial Reporting in Hyperinflationary Economies This fact sheet
International Financial Reporting Standard 1 First-time Adoption of International Financial Reporting Standards
International Financial Reporting Standard 1 First-time Adoption of International Financial Reporting Standards Objective 1 The objective of this IFRS is to ensure that an entity s first IFRS financial
First-time Adoption of International Financial Reporting Standards
IFRS Standard 1 First-time Adoption of International Financial Reporting Standards In April 2001 the International Accounting Standards Board (the Board) adopted SIC-8 First-time Application of IASs as
REVENUE APPROACH TO IFRS 15
Meeting: Meeting Location: International Public Sector Accounting Standards Board Toronto, Canada Meeting Date: June 19 22, 2018 Agenda Item 8 For: Approval Discussion Information From: Amon Dhliwayo REVENUE
INTERNATIONAL CPD WEBINAR. IFRS Overview. Presented by: Peter Thatcher BSc FCA Aptus Personal Development Consultants
INTERNATIONAL CPD WEBINAR IFRS Overview 18 th January 2018 Presented by: Peter Thatcher BSc FCA Aptus Personal Development Consultants No responsibility for loss occasioned to any person acting or refraining
IFRS APPLICATION AROUND THE WORLD JURISDICTIONAL PROFILE: Chinese Taipei
IFRS APPLICATION AROUND THE WORLD JURISDICTIONAL PROFILE: Chinese Taipei Disclaimer: The information in this Profile is for general guidance only and may change from time to time. You should not act on
An Insight into IFRS 1 First Time Adoption of IFRS Simardeep Singh
An Insight into IFRS 1 First Time Adoption of IFRS Simardeep Singh Mail your comments and feedback at simardeep88@hotmail.com An Insight into IFRS 1 First Time Adoption of IFRS Simardeep Singh The author
The EU endorsement status report Position as at 6 July 2016
IASB/IFRIC documents not yet endorsed [Revisions to this schedule are marked in bold] STANDARDS EFRAG draft advice EFRAG advice ARC Vote When might be expected The EU status report Position as at 6 July
First-time Adoption of International Financial Reporting Standards
International Financial Reporting Standard 1 First-time Adoption of International Financial Reporting Standards In April 2001 the International Accounting Standards Board (IASB) adopted SIC-8 First-time
The EU Endorsement Status Report - Position as at 12 October 2017
IASB/IFRIC documents not yet endorsed [Revisions to this schedule are marked in bold] IFRS STANDARDS 1 AND INTERPRETATIONS EFRAG draft advice The EU Endorsement Status Report - Position as at 12 October
CURRENT DEVELOPMENTS ON THE IASB & IPSAS BOARD CONCEPTUAL FRAMEWORKS Presentation of financial statements IAS 1 & IPSAS1.
CURRENT DEVELOPMENTS ON THE IASB & IPSAS BOARD CONCEPTUAL FRAMEWORKS Presentation of financial statements IAS 1 & IPSAS1 Presentation by: CPA Donald Omengo Manager, Audit, KPMG Kenya Monday, 4 th September
Property, Plant and Equipment: Proceeds before Intended Use Paper topic Summary of feedback on the proposed amendments to IAS 16
IASB Agenda ref 12D STAFF PAPER IASB Meeting Project December 2017 Property, Plant and Equipment: Proceeds before Intended Use Paper topic Summary of feedback on the proposed amendments to IAS 16 CONTACT(S)
The EU Endorsement Status Report - Position as at 9 November 2017
The EU Endorsement Status Report - Position as at IASB/IFRIC documents not yet endorsed [Revisions to this schedule are marked in bold] EFRAG draft advice EFRAG advice ARC Vote When might be expected IASB
The EU endorsement status report Position as at 20 April 2016
The EU status report Position as at 20 April IASB/IFRIC documents not yet endorsed [Revisions to this schedule are marked in bold] EFRAG draft advice EFRAG advice ARC vote W hen might be expected IASB
The EU Endorsement Status Report - Position as at 27 February 2018
The EU Endorsement Status Report - Position as at 27 February IASB/IFRIC documents not yet endorsed [Revisions to this schedule are marked in bold] IFRS STANDARDS 1 AND INTERPRETATIONS EFRAG draft advice
The EU Endorsement Status Report Position as at 31 October 2016
IASB/IFRIC documents not yet endorsed [Revisions to this schedule are marked in bold] STANDARDS EFRAG draft advice The EU Endorsement Status Report Position as at 31 October EFRAG advice ARC Vote When
THE EU ENDORSEMENT STATUS REPORT
THE EU ENDORSEMENT STATUS REPORT IASB/IFRIC documents not yet endorsed [Revisions to this schedule are marked in bold] EFRAG draft advice EFRAG advice ARC Vote When might be expected IASB Effective date
Contract boundaries. Insurance IFRS Seminar December 1, 2016 Chris Hancorn. Session 14
Contract boundaries Insurance IFRS Seminar December 1, 2016 Chris Hancorn Session 14 Agenda Concept Current IASB proposals Implications 2 Contract Boundary Concept The fulfilment cash flows are those cash
Since then, IAS 23 and its accompanying documents have been amended by Improvements to IFRSs (issued May 2008). *
International Accounting Standard 23 Borrowing Costs This version was issued in March 2007 with an effective date of 1 January 2009. It includes amendments resulting from IFRSs issued up to 31 December
The EU Endorsement Status Report Position as at 8 December 2016
The EU Endorsement Status Report Position as at 8 December IASB/IFRIC documents not yet endorsed [Revisions to this schedule are marked in bold] EFRAG draft advice EFRAG advice ARC Vote When might be expected
Comment letter on ED/2015/5 Remeasurement on a Plan Amendment, Curtailment or Settlement/Availability of a Refund from a Defined Benefit Plan
Tel +44 (0)20 7694 8871 15 Canada Square mark.vaessen@kpmgifrg.com London E14 5GL United Kingdom Mr Hans Hoogervorst International Accounting Standards Board 1 st Floor 30 Cannon Street London EC4M 6XH
Independent Review Report To the shareholders of New Zealand Oil & Gas Limited Report on the interim condensed financial statements Conclusion Based on our review, nothing has come to our attention that
e-modules & educational products
FASTER ICT Financial and Accounting Seminars Targeting European Regions WP3 e-modules & educational products Radoslav Tušan (TUKE) WP3: Tasks Modules - Deliverables Task Module Deliverable 3.1 FASTER Platform
The EU endorsement status report Position as at 21 June 2013
The EU endorsement status report Position as at 21 June 2013 IASB/IFRIC documents not yet endorsed [Revisions to this schedule are marked in bold] EFRAG draft endorsement advice EFRAG endorsement advice
IFRS APPLICATION AROUND THE WORLD JURISDICTIONAL PROFILE: Nepal
IFRS APPLICATION AROUND THE WORLD JURISDICTIONAL PROFILE: Nepal Disclaimer: The information in this Profile is for general guidance only and may change from time to time. You should not act on the information
NZ IFRS 1 COPYRIGHT. External Reporting Board ( XRB ) 2011
New Zealand Equivalent to International Financial Reporting Standard 1 First-time Adoption of New Zealand Equivalents to International Financial Reporting Standards (NZ IFRS 1) Issued December 2008 and
Welcome to June 2013 Newsletter
Welcome to June 2013 Newsletter We welcome you to the June 2013 newsletter of the Institute of Chartered Accountants of Guyana in which we highlight developments over the past year in accounting, auditing,
The Interpretations Committee discussed the following issues which are on its current agenda.
IFRIC Update From the IFRS Interpretations Committee July 2010 Welcome to the IFRIC Update IFRIC Update is published as a convenience to the IASB s constituents. All conclusions reported are tentative
Overview of Accounting Standards; IASs/IFRS and IPSAS Presentation by: CPA Daniel Kahi Monday, 10 September 2018
Overview of Accounting Standards; IASs/IFRS and IPSAS Presentation by: CPA Daniel Kahi Monday, 10 September 2018 Uphold public interest Presentation agenda Introduction ISAs / IFRSs IPSAS Concluding Remarks
Agenda Item 13.2: IPSAS IFRS Alignment Dashboard
Agenda Item 13.2: IPSAS IFRS Alignment Dashboard João Fonseca, Principal IPSASB Meeting Toronto, Canada June 19 22, 2018 Page 1 Proprietary and Copyrighted Information Agenda Item 13.2 IPSAS IFRS Alignment
IASB Completes its First Annual Improvements Project
IFRS Alert May 2008 - no. 11 IASB Completes its First Annual Improvements Project Distribution: International IFRS Contacts Firm's Head of Assurance Services Firm's Managing Partner Risk Management Advisory
Annual Improvements Cycle
Annual Improvements 2009 2011 Cycle 1 Copyright ANNUAL IMPROVEMENTS 2009 2011 CYCLE INTRODUCTION NZ IFRS 1 NZ IAS 1 NZ IAS 16 NZ IAS 32 NZ IAS 34 First-time Adoption of New Zealand Equivalents to International
SUMMARY OF IASB WORK PLAN AS AT 23 AUGUST 2018
SUMMARY OF IASB WORK PLAN AS AT 23 AUGUST 2018 Page Standard-setting and Related Projects... 3 Management Commentary... 3 Rate-regulated Activities... 3 Research Projects... 4 Dynamic Risk Management...
ABCD. Dear Sirs: SENT BY ELECTRONIC MAIL
KPMG LLP Bay Adelaide Centre Suite 4600 333 Bay Street Toronto ON M5H 2S5 Telephone (416) 777-8500 Fax (416) 777-8818 www.kpmg.ca SENT BY ELECTRONIC MAIL British Columbia Securities Commission Alberta
Financial Reporting in Hyperinflationary Economies
Indian Accounting Standard (Ind AS) 29 Financial Reporting in Hyperinflationary Economies (This Indian Accounting Standard includes paragraphs set in bold type and plain type, which have equal authority.
Cash Flows Included. Darryl Wagner, FSA, MAAA. Insurance IFRS Seminar December 1, 2016 Darryl Wagner. Session 11
Cash Flows Included Insurance IFRS Seminar December 1, 2016 Darryl Wagner Darryl Wagner, FSA, MAAA Session 11 Agenda Cash flows included Cash flows excluded Scenario requirements 2 Which cash flows are
Separate Financial Statements
IAS Standard 27 Separate Financial Statements In April 2001 the International Accounting Standards Board (the Board) adopted IAS 27 Consolidated Financial Statements and Accounting for Investments in Subsidiaries,
New IFRS standards and interpretations. Warsaw, December 2012
New IFRS standards and interpretations Warsaw, December 2012 Agenda Pronouncements Effective First annual year of application* IFRS 1 First-time Adoption of International Financial Reporting Standards
Comment letter on ED/2017/3 Prepayment Features with Negative Compensation
Tel +44 (0) 20 7694 8871 15 Canada Square London E14 5GL United Kingdom mark.vaessen@kpmgifrg.com Mr Hans Hoogervorst International Accounting Standards Board 1 st Floor 30 Cannon Street London EC4M 6XH
IFRS APPLICATION AROUND THE WORLD JURISDICTIONAL PROFILE: Thailand
IFRS APPLICATION AROUND THE WORLD JURISDICTIONAL PROFILE: Thailand Disclaimer: The information in this Profile is for general guidance only and may change from time to time. You should not act on the information
IFRS 1 First-time Adoption of International Financial Reporting Standards
IFRS 1 First-time Adoption of International Financial Reporting Standards Scope An entity is required to apply IFRS 1 in: Its first IFRS financial statements; and Each interim financial report, if any,
International GAAP Disclosure Checklist
Ernst & Young IFRS Core Tools International GAAP Disclosure Checklist Based on International Financial Reporting Standards in issue at 28 February 2013 Effective for entities with a year-end of 30 June
SUMMARY OF IASB WORK PLAN AS AT 15 FEBRUARY 2018
SUMMARY OF IASB WORK PLAN AS AT 15 FEBRUARY 2018 Page Standard-setting and Related Projects... 2 Conceptual Framework... 2 Disclosure Initiative Definition of Materiality... 3 Management Commentary...
A.J.SILICON Financial IT Consultants
A.J.SILICON Financial IT Consultants IFRS TRAINING :WEEKEND AND WEEKDAY OPTIONS We are pleased to introduce the IFRS Training which is necessary for all Accountants and Accounting officers. All entities
Exposure Draft ED 2013/10 Equity Method in Separate Financial Statements
Hans Hoogervorst Chairman International Accounting Standards Board 30 Cannon Street London United Kingdom EC4M 6XH Deloitte Touche Tohmatsu Limited 2 New Street Square London EC4A 3BZ United Kingdom Tel:
International GAAP Disclosure Checklist
EY IFRS Core Tools International GAAP Disclosure Checklist Based on International Financial Reporting Standards in issue at 28 February 2015 Effective for entities with a year-end of 30 June 2015 or thereafter
IPSASs, IFRSs and ISAs Up-dates
IPSASs, IFRSs and ISAs Up-dates NBAA: Seminar for audit firms 5 August 2017 Ignorantia juris non excusat 2016 KPMG International Cooperative ( KPMG International ). KPMG International provides no client
LAURENTIDE INSURANCE AGENCY LIMITED 2011 AUDITED FINANCIAL STATEMENTS
LAURENTIDE INSURANCE AGENCY LIMITED 2011 AUDITED FINANCIAL STATEMENTS INDEPENDENT AUDITORS REPORT To the Shareholders of Laurentide Insurance Agency Limited: Deloitte & Touche Chartered Accountants and
Table 1 IPSAS and Equivalent IFRS Summary*
Agenda Item 13.3.2 IPSAS IFRS Alignment Dashboard Table 1 IPSAS and Equivalent IFRS Summary* IPSAS IFRS Status IPSAS IFRS Status IPSAS IFRS Status 1, Presentation of Financial Statements IAS 1 17, Property,
Revision to RAP 7, the recommended accounting practices for unit trusts and REITs in Singapore
UPDATED IN DECEMBER 2012 (FIRST ISSUED IN SEPTEMBER 2012) Financial Reporting Matters: Supplement Revision to RAP 7, the recommended accounting practices for unit trusts and REITs in Singapore This article
UNIT 1 INTERNATIONAL FINANCIAL REPORTING STANDARDS
1 UNIT 1 INTERNATIONAL FINANCIAL REPORTING STANDARDS Meaning The term International Financial Reporting Standards includes IFRS, IAS and interpretations originated by the IFRIC or the former Standing Interpretations
Events after the Reporting Period
IAS Standard 10 Events after the Reporting Period In April 2001 the International Accounting Standards Board (the Board) adopted IAS 10 Events After the Balance Sheet Date, which had originally been issued
Exploring Trends. Embracing Opportunities. IFIC Annual Leadership Conference / Financial Reporting
Exploring Trends. Embracing Opportunities. Financial Reporting Financial Reporting Panel Gary Chin, EY (moderator) Edna Man, AGF Management Ltd. Sandy MacDonald, CIBC Mellon Robert Schauer, BMO Global
International GAAP Disclosure Checklist
IFRS Core Tools International GAAP Disclosure Checklist Based on International Financial Reporting Standards in issue at 28 February 2017 Effective for entities with a year-end of 30 June 2017 and any
Table 1 IPSAS and Equivalent IFRS Summary 1
Agenda Item 1.6 IPSAS IFRS Alignment Dashboard Table 1 IPSAS and Equivalent IFRS Summary 1 IPSAS IFRS Status IPSAS IFRS Status IPSAS IFRS Status 1, Presentation of Financial Statements IAS 1 17, Property,
Comment Letter on Exposure Draft ED/2017/5 Accounting Policies and Accounting Estimates (Proposed amendments to IAS 8)
Tel +44 (0) 20 7694 8871 15 Canada Square reinhard.dotzlaw@kpmgifrg.com London E14 5GL United Kingdom Mr Hans Hoogervorst International Accounting Standards Board 1st Floor 30 Cannon Street London EC4M
DRAFT. Re: Exposure Draft ED 1: First-time Application of International Financial Reporting Standards
October xx, 2002 Sir David Tweedie Chairman IASB 30 Cannon Street London EC4M 6XH UK Dear David, DRAFT Re: Exposure Draft ED 1: First-time Application of International Financial Reporting Standards On
Examinable Documents September 2017 to June 2018
Examinable Documents September 2017 to June 2018 FINANCIAL REPORTING The examinable documents below are applicable to the International and UK papers as indicated at the start of each table. Knowledge
Voices on Reporting. 18 November KPMG.com/in
Voices on Reporting 18 November 2015 KPMG.com/in Welcome Series of knowledge sharing calls Covering current and emerging reporting issues Scheduled towards the end of each month Look out for our Accounting
The costs and benefits of implementing IFRIC 16 Hedges of a Net Investment in a Foreign Operation
The costs and benefits of implementing IFRIC 16 Hedges of a Net Investment in a Foreign Operation Introduction 1 Following discussions in 2007 between the various parties involved in the EU endorsement
ensure all AASBs and Interpretations that are mandatory for adoption have been applied in the correct period
s Updated as at 17 February 2017 This document outlines all standards issued by the AASB and the IASB which will be applicable for the first time or available for early adoption by for-profit entities
BERMUDA LIFE INSURANCE COMPANY LIMITED. Consolidated financial statements (With Independent Auditor s Report Thereon) March 31, 2018
Consolidated financial statements (With Independent Auditor s Report Thereon) kpmg KPMG Audit Limited Crown House 4 Par-la-Ville Road Hamilton HM 08 Bermuda Mailing Address: P.O. Box HM 906 Hamilton HM
Agenda Item 1.7: IPSAS-IFRS Alignment Dashboard
Agenda Item 1.7: IPSAS-IFRS Alignment Dashboard João Fonseca, Principal IPSASB Meeting Washington D.C., USA March 12 15, 2019 Page 1 Proprietary and Copyrighted Information Agenda Item 1.7 Outline Change
International Accounting Standard 7. Statement of Cash Flows
International Accounting Standard 7 Statement of Cash Flows IAS 7 BC Basis for Conclusions on IAS 7 Statement of Cash Flows This Basis for Conclusions accompanies, but is not part of, IAS 7. BC1 BC2 This
OLD MUTUAL INVESTMENT GROUP ZIMBABWE (PRIVATE) LIMITED ABRIDGED VERSION OF THE 2014 AUDITED FINANCIAL STATEMENTS
ABRIDGED VERSION OF THE 2014 AUDITED FINANCIAL STATEMENTS Chairman's statement Chairman's statement Economic environment Aggregated economic underperformance persisted throughout the year, driven by constrained
Table 1 IPSAS and Equivalent IFRS Summary 2
IPSASB Meeting ( 2018) Agenda Item 1.6 IPSAS IFRS Alignment 1 Dashboard Table 1 IPSAS and Equivalent IFRS Summary 2 IPSAS IFRS Status IPSAS IFRS Status IPSAS IFRS Status 1, Presentation of Financial Statements
Presentation of items of Other Comprehensive Income
International Financial Reporting Standards Presentation of items of Other Comprehensive Income Limited amendment to IAS 1 Presentation of Financial Statements Stephen Cooper, Board Member Alan Teixeira,
Financial Reporting in Hyperinflationary Economies
HKAS 29 Revised October 2008 April 2010 Hong Kong Accounting Standard 29 Financial Reporting in Hyperinflationary Economies HKAS 29 COPYRIGHT Copyright 2012 Hong Kong Institute of Certified Public Accountants
Voices on Reporting. 20 January KPMG.com/in
Voices on Reporting 20 January 2016 KPMG.com/in Welcome Series of knowledge sharing calls Covering current and emerging reporting issues Scheduled towards the end of each month Look out for our Accounting
Table 1 IPSAS and Equivalent IFRS Summary 2
Agenda Item 1.7 IPSAS IFRS Alignment 1 Dashboard Table 1 IPSAS and Equivalent IFRS Summary 2 IPSAS IFRS Status IPSAS IFRS Status IPSAS IFRS Status 1, Presentation of Financial Statements IAS 1 18, Segment
SUMMARY OF IASB WORK PLAN AS AT 14 NOVEMBER 2017
SUMMARY OF IASB WORK PLAN AS AT 14 NOVEMBER 2017 Page Standard-setting and Related Projects... 2 Conceptual Framework... 2 Disclosure Initiative Definition of Materiality... 3 Rate-regulated Activities...
Mr Hans Hoogervorst International Accounting Standards Board 1st Floor 30 Cannon Street London EC4M 6XH MV/ September Dear Mr Hoogervorst
Tel +44 (0) 20 7694 8871 15 Canada Square Fax +44 (0) 20 7694 8429 London E14 5GL United Kingdom mark.vaessen@kpmgifrg.com Mr Hans Hoogervorst International Accounting Standards Board 1st Floor 30 Cannon
Interim Financial Report
Interim Financial Report Preliminary note The interim consolidated financial report is in accordance with IAS 34 Interim Financial Reporting as at and for the six months period ended June 30, 2005. Consolidated
International GAAP Disclosure Checklist
EY IFRS Core Tools International GAAP Disclosure Checklist Based on International Financial Reporting Standards in issue at 28 February 2014 Effective for entities with a year-end of 30 June 2014 or thereafter
Request for Information: Comprehensive Review of IFRS for SMEs
30 November 2012 Level 7, 600 Bourke Street MELBOURNE VIC 3000 Postal Address PO Box 204 Collins Street West VIC 8007 Telephone: (03) 9617 7600 Facsimile: (03) 9617 7608 Mr Hans Hoogervorst Chairman International
Insights into IFRS An overview
Insights into IFRS An overview Audit Committee Institute September 2018 kpmg.com/ifrs About the Audit Committee Institute Sponsored by more than 40 member firms around the world, KPMG s Audit Committee
SUMMARY OF IASB WORK PLAN AS AT 18 MAY 2017
SUMMARY OF IASB WORK PLAN AS AT 18 MAY 2017 Page Standard-setting and Related Projects... 2 Conceptual Framework... 2 Disclosure Initiative Materiality Practice Statement... 3 Disclosure Initiative Definition
Recent developments in AS/ IFRS and IND AS Global and India.
Bombay Chartered Accountants Society Recent developments in AS/ IFRS and IND AS Global and India. Presented by: CA P.R.Ramesh December 07, 2011 Contents Amendments to Existing Standards 2 New Pronouncements
IFRS Institute Webcast. First-time Adoption of IFRS (IFRS 1) Administrative
IFRS Institute Webcast First-time Adoption of IFRS (IFRS 1) April 24, 2013 Administrative CPE regulations require online participants take part in online questions. Participants are required to respond
Detailed comments in respect of the areas highlighted above are provided in the Appendix to this letter.
March 30, 2016 Mr. Hans Hoogervorst Chairman International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Hans, Re: Comments on IASB s Request for Views: 2015 Agenda Consultation
International Accounting Standard 29 Financial Reporting in Hyperinflationary Economies 1
International Accounting Standard 29 Financial Reporting in Hyperinflationary Economies 1 Scope 1 This Standard shall be applied to the financial statements, including the consolidated financial statements,
IFRS adopted by the European Union
IFRS adopted by the European Union IFRS standards and amendments issued by the IASB and endorsed by the as at 31 December 2016 January 2017 1. Published International Financial Reporting Standards The
Events after the Reporting Period
International Accounting Standard 10 Events after the Reporting Period This version includes amendments resulting from IFRSs issued up to 31 December 2009. IAS 10 Events After the Balance Sheet Date was
IFRS adopted by the European Union
IFRS adopted by the European Union Status of the endorsement process for IFRS standards, interpretations and amendments issued by the IASB as at 31 December 2017 February 2018 1. Published International
Ernst & Young IFRS Core Tools. IFRS Update. of standards and interpretations in issue at 28 February 2013
Ernst & Young IFRS Core Tools IFRS Update of standards and interpretations in issue at 28 February 2013 Contents Introduction 2 Section 1: New pronouncements issued as at 28 February 2013 4 Table of mandatory
HKFRS / IFRS UPDATE 2018/05 November 2018
HKFRS / IFRS UPDATE 2018/05 November 2018 IFRS INTERPRETATIONS COMMITTEE - AGENDA DECISIONS (SEPTEMBER 2018) www.bdo.com.hk STATUS Final EFFECTIVE DATE Immediate ACCOUNTING IMPACT Clarification of IFRS
PUBLIC BENEFIT ENTITY STANDARDS. IMPACT ASSESSMENT FOR PUBLIC SECTOR PBEs
PUBLIC BENEFIT ENTITY STANDARDS IMPACT ASSESSMENT FOR PUBLIC SECTOR PBEs Prepared June 2012 Issued November 2013 This document contains assessments of the impact for public sector PBEs of transitioning
International Accounting Standards Board
International Accounting Standards Board International Accounting Standards Board The IASB agenda today and priorities for the future IASB is committed to develop, in the public interest, a single set
IASB issues 2015 Amendments to the IFRS for SMEs
Published on: June 5, 2015 IASB issues 2015 Amendments to the IFRS for SMEs Why are there amendments to the IFRS for SMEs? The IFRS for SMEs was initially issued in 2009. At the time, the IASB proposed
Jonathan Faull Director General, Financial Stability, Financial Services and Capital Markets Union European Commission 1049 Brussels
Jonathan Faull Director General, Financial Stability, Financial Services and Capital Markets Union European Commission 1049 Brussels 19 December 2014 Dear Mr Faull, Adoption of Equity Method in Separate
Introduction to International Financial Reporting Standards
Introduction to International Financial Reporting Standards Structure of IASCF International Accounting Standards Committee Foundation (22 Trustees) InternationalAccounting Standards Board (15 members)
Page 1. IFRS 2 Group Cash-settled Share-based Transactions: Amendments to IFRS 2:
Page 1 IFRS 2 Group Cash-settled Share-based Transactions: Amendments to IFRS 2: Background Group Cash-settled Share-based Payment Transactions: Amendments to IFRS 2 issued in June 2009 contains a series
Insights into IFRS. An overview. Audit Committee Institute part of KPMG Board Leadership Centre. September kpmg.com/ifrs
Insights into IFRS An overview Audit Committee Institute part of KPMG Board Leadership Centre September 2017 kpmg.com/ifrs 2 Insights into IFRS About the Audit Committee Institute Sponsored by more than