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International Financial Reporting Standards
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Principles of Accounting,
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Code by Section,
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| IFRS News and Updates in 2011 |
| * This file was embedded from: http://www.pinfolio.com/ifrsclass/folios/36 |
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| May 2011 |
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| January 2011 |
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| IFRS News and Updates in 2010 |
| December 2010 |
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October 2010 |
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IFRS 7 was amended in October 2010 Amendments to IFRS 7 --> Disclosures: transfers of financial assets |
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September 2010 |
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ED/2010/11 was issued in September 2010 Exposure Draft 2010/11 --> Deferred tax: recovery of underlying assets --> Proposed amendments to IAS 12 --> Comments are due on November 9, 2010 |
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August 2010 |
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ED/2010/9 was issued in August 2010 Exposure Draft 2010/9 --> Leases --> Comments are due on December 15, 2010 |
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July 2010 |
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ED/2010/8 was issued in July 2010 Exposure Draft 2010/8 --> Insurance Contracts --> Comments are due on November 30, 2010 |
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June 2010 |
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ED/2010/7 was issued in June 2010 Exposure Draft 2010/7 --> Measurement uncertainty analysis disclosure for fair value measurements --> Comments are due on September 7, 2010 |
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ED/2010/6 was issued in June 2010 Exposure Draft 2010/6 --> Revenue from contracts with customers --> Comments are due on October 22, 2010 |
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May 2010 |
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ED/2010/5 was issued in May 2010 Exposure Draft 2010/5 --> Presentation of items of other comprehensive income --> - proposed amendments to IAS 1 --> Comments are due on September 30, 2010 |
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ED/2010/4 was issued in May 2010 Exposure Draft 2010/4 --> Fair value option for financial liabilities --> Comments are due on July 16, 2010 |
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April 2010 |
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ED/2010/3 was issued in April 2010 Exposure Draft 2010/3 Defined beneift plans - proposed amendments to IAS 19 Comments are due on September 6, 2010 |
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DP/2010/1 was issued in April 2010 Discussion Paper (DP/2010/1) Extractive Activities Comments are due on July 30, 2010 |
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March 2010 |
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ED/2010/2 was issued in March 2010 Exposure Draft 2010/2 Conceptual framework for financial reporting: the reporting entity Comments are due on July 16, 2010 |
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January 2010 |
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ED/2010/1 was issued in January 2010 Exposure Draft 2010/1 Measurement of liabilities in IAS 37 Comments are due on April 12, 2010, extended to May 19, 2010 |
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IFRS 1 was amended in January 2010 --> Limited exemption from comparative IFRS 7 disclosures for first-time adopters --> 39C was added to IFRS 1 --> E3 was added to the Appendix E of IFRS 1 --> Effective date: July 1, 2010 --> 44G of IFRS 7 was amended |
| Effective Dates of New Standards and Amendments |
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January 1, 2013 IFRS 9 issued in November 2009 --> Effective date: January 1, 2013 |
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January 1, 2011 IAS 24 revised in November 2009 --> Effective date: January 1, 2011 IFRIC 14 amended in November 2009 --> Effective date: January 1, 2011 |
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July 1, 2010 IFRIC 19 issued in November 2009 --> Extinguishing financial liabilities with equity instruments --> IFRS 1.D25 --> Effective date: July 1, 2010 IFRS 1 amended in January 2010 --> Limited exemption from comparative IFRS 7 disclosures for first-time adopters --> IFRS 1.39C, 1.E3, IFRS 7.44G --> Effective date: July 1, 2010 |
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February 1, 2010 IAS 32 amended in October 2009 --> Classification of rights issues --> IAS 32.11, 32.16, 32.97E --> Effective date: February 1, 2010 |
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January 1, 2010 IFRS 1 amended in July 2009 --> Use of deemed cost for oil and gas assets --> Paragraphs 31A, 39A, D1, D8A, D9A, D21A --> Effective date: January 1, 2010 IFRS 2 amended in June 2009 --> Group cash-settled share-based payment transactions --> Paragraphs 2, 3A, 13A, 43A, 43B, 43C, 43D, 63, 64 --> Effective date: January 1, 2010 |
| IFRS News and Updates in 2009 |
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November 2009 |
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October 2009 |
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IAS 32 was amended in October 2009 --> Classfication of Rights Issues --> Para. 11 of IAS 32 (Definition of financial liability) was amended --> Para. 16 of IAS 32 (Definition of equity instrument) was amended --> 97E was added to IAS 32 --> Effective date: February 1, 2010 |
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July 2009 |
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IFRS 1 was amended in July 2009 --> Additional Exemptions for First-time Adopters --> Para. D1 was amended --> Paragraphs 31A, 39A, D8A, D9A, D21A were added to IFRS 1 --> IFRS 1.31A: Use of deemed cost for oil and gas assets --> Effective date: January 1, 2010 |
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June 2009 |
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IFRS 2 was amended in June 2009 --> Group Cash-settled Share-based Payment Transactions --> Para. 2 of IFRS 2 was amended --> Para. 3 of IFRS 2 was deleted --> Paragraphs 3A, 13A, 43A, 43B, 43C, 43D, 63, 64 were added to IFRS 2 --> IFRIC 8 and IFRIC 11 were superseded by this amendment --> Effective date: January 1, 2010 |
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March 2009 |
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IAS 39 and IFRIC 9 were amended in March 2009 --> Embedded Derivatives --> Para. 12 of IAS 39 was amended --> 103J was added to IAS 39 --> Para. 7 of IFRIC 9 was amended --> 7A and 10 were added to IFRIC 9 --> Effective for annual periods "ending" on or after June 30, 2009 |
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IFRS 7 was amended in March 2009 --> Improving Disclosures about Financial Instruments --> Paragraphs 27 and 39 were amended --> Paragraphs 27A, 27B, 44G were added to IFRS 7 --> Effective for annual periods "beginning" on or after January 1, 2009 |
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January 2009 |
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IFRIC 18 was issued in January 2009 --> Transfers of Assets from Customers --> Effective for the assets received on or after July 1, 2009 |
| IAS 40 - IAS 41 |
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IAS 40:
Investment property |
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IAS
40 Technical Notes |
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IAS 41:
Agriculture |
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