عرض العناصر حسب علامة : IASB
الأربعاء, 28 سبتمبر 2022 12:17
دعم الاتحاد الدولي للمحاسبين لإجراءات أمناء IFRS تجاه مجلس معايير الاستدامة الدولية
قد تقدم مؤسسة المعايير الدولية لإعداد التقارير المالية اقتراحًا إلى الأمم المتحدة في نوفمبر لإنشاء مجلس معايير الاستدامة العالمية
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المحتوى بالإنجليزية
IFAC Supports IFRS Trustees’ Action Toward an International Sustainability Standards Board
Feb 02, 2021 | New York, New York | English
IFAC welcomes today’s announcement from the IFRS Foundation Trustees to take further, timely steps to assess the possibility of establishing a new Sustainability Standards Board (SSB). We concur that there is “broad demand for the IFRS Foundation to play a role.” A Sustainability Standards Board is best positioned to lead the ongoing rationalization of a coherent global system for reporting requirements addressing enterprise value creation, sustainable development, and evolving stakeholder expectations. We agree with the Trustees’ conclusion that moving with urgency is a key factor for success. This can be accomplished by leveraging the expertise and standards that already exist as a result of the work by CDP, CDSB, GRI, IIRC, SASB, as well as the TCFD. For example, the recently released report on climate-related disclosure demonstrates the value of their continued collaboration to this global system.
IFAC CEO Kevin Dancey, said “IFAC encourages our members and stakeholders to remain focused on this important initiative, to continue to engage in discussions and consultations that foster greater alignment and harmonization, and to offer their expertise to the establishment of this new Sustainability Standards Board and a global solution to the current fragmented reporting ecosystem.”
IFAC reiterates its support for this initiative, and stands ready to assist the Trustees as they move forward on this important work. - البلد الأردن
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الأربعاء, 28 سبتمبر 2022 12:15
تحديث مجلس معايير المحاسبة الدولية IASB لشهر يناير 2021
يسلط تحديث مجلس معايير المحاسبة الدولية هذا الضوء على القرارات الأولية الصادرة عن مجلس معايير المحاسبة الدولية
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المحتوى بالإنجليزية
IASB Update January 2021
This IASB Update highlights preliminary decisions of the International Accounting Standards Board (Board). The Board's final decisions on IFRS® Standards, Amendments and IFRIC® Interpretations are formally balloted as set out in the Due Process Handbook of the IFRS Foundation and the IFRS Interpretation Committee.
The Board met remotely on 26 January 2021.
The topics, in order of discussion, were:
Board work plan update (Agenda Paper 8)
Maintenance and consistent application (Agenda Paper 12)
Disclosure Initiative—Subsidiaries that are SMEs (Agenda Paper 31)
Primary Financial Statements (Agenda Paper 21)
Related information
Forthcoming Board meetings:
15–19 February 2021
22–26 March 2021
26–30 April 2021
IASB Update archive
Podcast summaries
Project work plan
To receive future IASB updates, please follow the International Accounting Standards Board group page.
Board work plan update (Agenda Paper 8)
The Board met on 26 January 2021 to receive an update on its work plan. The Board also received an update on its plan to hold a supplementary virtual meeting on 4 February 2021 to discuss whether to propose extending the period of practical relief provided in the amendment to IFRS 16 Leases in relation to covid-19-related rent concessions, issued in May 2020. The meeting agenda and meeting paper are available on the meeting page.
The Board was not asked to make any decisions.
Next step
The Board expects to receive the next update on its work plan in the second quarter of 2021.
Maintenance and consistent application (Agenda Paper 12)
The Board met on 26 January 2021 to receive an update on the December 2020 meeting of the IFRS Interpretations Committee. Details of this meeting were published in the IFRIC Update for December 2020.
The Board was not asked to make any decisions.
Disclosure Initiative—Subsidiaries that are SMEs (Agenda Paper 31)
The Board met on 26 January 2021 to discuss:
disclosure requirements for cash-generating units containing goodwill and intangible assets with indefinite useful lives—Agenda Paper 31A;
the scope of the proposed reduced-disclosure IFRS Standard—Agenda Paper 31B; and
whether the consultation document should be an exposure draft or a discussion paper—Agenda Paper 31C.
Disclosure about cash-generating units containing goodwill and intangible assets with indefinite useful lives (Agenda Paper 31A)
The Board tentatively decided that the proposed reduced-disclosure IFRS Standard for subsidiaries that are SMEs should include the disclosure requirements set out in paragraphs 134(a)–(c), 134(d)(i), 134(e)(i), 134(e)(iiA), 135(a)–(c) and 136 of IAS 36 Impairment of Assets. All 13 Board members agreed with this decision.
Scope of the reduced-disclosure IFRS Standard (Agenda Paper 31B)
The Board discussed whether the scope of the proposed reduced-disclosure IFRS Standard should be wider than subsidiaries that are SMEs. The Board tentatively decided that only subsidiaries that are SMEs should be eligible to apply the Standard, and that the Board would invite comments on the proposed scope of the Standard. Eleven of 13 Board members agreed with this decision.
The Board also tentatively decided a subsidiary that is an SME would only be eligible if, at its reporting date, it is a subsidiary of a parent that applies IFRS Standards in its consolidated financial statements; and that the scope should not be limited to single-entity financial statements. Eleven of 13 Board members agreed with this decision.
Consultation document—discussion paper or exposure draft (Agenda Paper 31C)
The Board decided to proceed directly to an exposure draft. Twelve of 13 Board members agreed with this decision.
Next step
In February 2021 the Board will be asked for permission to start the balloting process and, in particular, to set a comment period for the exposure draft.
Primary Financial Statements (Agenda Paper 21)
The Board met on 26 January 2021 to continue discussing feedback on its Exposure Draft General Presentation and Disclosures and to discuss plans for redeliberating the project proposals. (The Exposure Draft sets out proposals for a new IFRS Standard on presentation and disclosures in financial statements that, when finalised, will replace IAS 1 Presentation of Financial Statements. It also sets out proposed amendments to other IFRS Standards.)
The Board agreed a plan to redeliberate the project proposals.
Next step
The Board will start to redeliberate the project proposals at a future meeting. - البلد الأردن
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الأربعاء, 03 فبراير 2021 15:49
دعوة لتقديم أوراق بحثية حول إفصاحات الشركات التي من شأنها أن تفيد عمل مجلس معايير المحاسبة الدولية
نشر كل من مجلس معايير المحاسبة الدولية IASB والمحاسبة في أوروبا Accounting in Europe ومراجعة المحاسبة البريطانية The British Accounting Review دعوة مشتركة
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المحتوى بالإنجليزية
01 February 2021
IASB, Accounting in Europe and The British Accounting Review publish joint call for research papers on corporate disclosures
The International Accounting Standards Board (Board), together with Accounting in Europe and The British Accounting Review, has published a joint call for research papers on one or more of the following topics:
compliance with mandatory disclosure requirements;
specific areas of interest to the Board; and
alternative research approaches.
The deadline for submissions is 31 January 2022.
Access more details about the call for research and how to submit papers.
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الإثنين, 01 فبراير 2021 15:27
مجلس معايير المحاسبة الدولية أصدر عرضًا تقديميًا حول معايير IFRS وفرص البحث الأكاديمي
يصدر IASB عرضًا تقديميًا حول معايير IFRS وفرص البحث الأكاديمي
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المحتوى بالإنجليزية
Presentation: IFRS Standards and academic research opportunities
Ann Tarca, member of the International Accounting Standards Board (Board), has given a presentation outlining opportunities for academic researchers to contribute to the Board’s work at the American Accounting Association’s International Accounting Section mid-year meeting, a joint virtual conference with the International Association for Accounting Education & Research, held on 29 January 2021.
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الأربعاء, 28 سبتمبر 2022 12:09
مجلس معايير المحاسبة الدولية (IASB) يقترح معيارًا جديدًا
يقترح مجلس معايير المحاسبة الدولية (IASB) معيارًا جديدًا للمعايير الدولية لإعداد التقارير المالية (IFRS) لمنح المستثمرين صورة أكثر اكتمالاً عن الأداء المالي
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المحتوى بالإنجليزية
IASB proposes new IFRS Standard to give investors a more complete picture of the financial performance of rate-regulated companies
The International Accounting Standards Board (Board) has today published proposals for a new accounting standard that would require companies subject to rate regulation to give investors better information about their financial performance.
Rate regulation, which is common in some industries, including the utilities and public transport industries, determines the amount a company can charge its customers for goods or services supplied to them and the period when the company can charge that amount.
In some cases, the period when a company supplies goods or services differs from the period when the company can charge customers for those goods or services—and thus differs from the period when the company reports revenue in its income statement.
When those differences in timing occur, the revenue a company reports for a period in its income statement and the assets and liabilities it reports in its balance sheet do not give a complete picture of the amount that the rate regulation entitles the company to charge for goods or services supplied in that period.
Currently, IFRS Standards do not require companies to give investors information about those differences in timing.
The proposed Standard would introduce a requirement for companies to give investors such information by reporting regulatory assets and regulatory liabilities in their balance sheet, and related regulatory income and regulatory expense in their income statement.
This information would complement the information companies already provide applying current IFRS Standards and give investors a more complete picture. The additional information would help investors understand which fluctuations in the relationship between a company’s revenue and expenses are caused by differences in timing and enable investors to make better assessments of the company’s prospects for future cash flows.
Hans Hoogervorst, Chair of the Board, said:
Rate regulation can have a big impact on a company’s revenue and profit, but currently investors don’t get the full picture of this impact. Our proposed new IFRS Standard will require additional information to give investors a more complete picture.
The proposed Standard would replace IFRS 14 Regulatory Deferral Accounts.
Access the Exposure Draft Regulatory Assets and Regulatory Liabilities consultation. The deadline for comments is 30 June 2021.
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الأربعاء, 21 سبتمبر 2022 11:46
ستة اتجاهات كبرى للمحاسبين هذا العام
يرى الرئيس التنفيذي لـ IMA ستة "اتجاهات كبرى" للمحاسبين هذا العام
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المحتوى بالإنجليزية
IMA CEO sees 6 ‘megatrends’ for accountants this year
By Michael Cohn
Institute of Management Accountants president and CEO Jeff Thomson is predicting six megatrends in the finance and accounting profession this year.
They include:
An increasing amount of automation;
Remote work becoming the norm for finance teams;
Environmental, social and governance reporting growing in importance;
Finance professionals being held accountable for enterprise risk management;
Diversity, equity and inclusion becoming more of a competitive differentiator, in addition to being the right thing to do; and,
Increasing demand for upskilling and continuing education for professionals.
Many of the trends are ones seen in years past, but are likely to grow in importance this year as organizations deal with the ongoing COVID-19 pandemic and face challenges in implementing technology and responding to demands for a diverse workforce and the threats posed by climate change, he explained.
Institute of Management Accountants president and CEO Jeff ThomsonCourtesy of the IMA
“Organizations and their CFOs have to continue to build their balance sheets, continue to invest in the future, build their talent pipeline, invest in automation and analytics, and service that pent up demand,” said Thomson. “Continue to build their teams and service that demand. Invest in technology, RPA and automation tools.”
Over the past year, he has seen remote work take hold as a way to cope with the pandemic, but some organizations are incorporating hybrid models combining two or three days of work in the office and two or three days of work from home.
“That means you have the automation tools, collaboration tools, discipline and taxonomies to make sure that people kind of understand the protocols,” said Thomson.
ESG reporting has grown in popularity as more companies try to demonstrate how they are responding to climate change and social issues in response to investor demands for greater accountability. Thomson sees value in plans for some of the standard-setters in this area, like the Sustainability Accounting Standards Board and the International Integrated Reporting Council, to merge together into a single organization that will be called the Value Reporting Foundation. SASB and the IIRC have also announced plans to work with other groups like the Global Reporting Initiative, the Carbon Disclosure Project, and the Climate Standards Disclosure Board to harmonize their standards. The International Financial Reporting Standards Foundation is also considering a proposal to create an International Sustainability Standards Board that it would oversee alongside the International Accounting Standards Board (see story).
“There were so many organizations overlapping and overstepping each other, so that could bring some more clarity and consolidation to this,” said Thomson. “IMA has been calling for that for quite a long time.”
The reporting requirements should not be overly burdensome, however. “I am actually confident that the U.S. is beginning to understand the importance without creating an overbearing disclosure process,” said Thomson. “We don't necessarily want to make this mandatory. We don't want to create too much pressure or weight on the disclosures process in the U.S. We want to make it meaningful for investors, meaningful for corporates, without putting an overwhelming reporting burden on preparers. We want to find the right balance in the U.S. and around the world.”
Along with ESG issues, accountants will also be dealing more with enterprise risk management as they cope with challenges like the impact of COVID-19 and other disasters on their organizations.
“With enterprise risk management, organizations are trying to be more anticipatory of disasters,” said Thomson. “You can't foresee a specific disaster, but you certainly should be building business continuity planning, disaster recovery and remote work policies.”
With the growth of the Black Lives Matter movement last year, organizations are seeing a greater need to increase their diversity efforts as they upskill their workers.
“Diversity, equity and inclusion are critical differentiators for organizations in the race for relevance of our profession,” said Thomson. “Technology is moving so quickly. It could cause some suppression of jobs at the low end. As jobs get automated away, transaction processing or routine repetitive types of jobs potentially get replaced by higher value-added analytics type of jobs, but only if we commit to upskilling and reskilling and diversifying our talent pool. That's where that diversification of the talent pool comes into play. We have a lot of opportunities to leverage these megatrends in automation, remote work, ESG and DE&I in the overall talent pool.”
The IMA will be presenting a study Thursday that it conducted with the California Society of CPAs on diversity, equity and inclusion during a virtual event.
Thomson is hopeful about the year ahead. “I think 2021 will be a good year for our own sake as human beings, but I think 2021 is going to be a good year for the profession in many, many ways,” he said. “There are significant risks, but I think the profession has an incredible opportunity to show its mettle, its resilience and its adaptability.”
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الأربعاء, 28 سبتمبر 2022 11:57
كيف يمكن للأكاديميين الإبلاغ عن مراجعات ما بعد التنفيذ للمعايير الدولية لإعداد التقارير المالية 9 و15 و16؟
نظمت مؤسسة المعايير الدولية لإعداد التقارير المالية ستة ندوات عبر الإنترنت تستهدف الأكاديميين
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المحتوى بالإنجليزية
how can academics inform post-implementation reviews of IFRS 9, IFRS 15 and IFRS 16?
The IFRS Foundation has organised six webinars aimed at academics to stimulate research into IFRS 9 Financial Instruments, IFRS 15 Revenue from Contracts with Customers, and IFRS 16 Leases.
Research evidence on IFRS 9 Financial Instruments, IFRS 15 Revenue from Contracts with Customers, and IFRS 16 Leases will inform the International Accounting Standards Board’s (Board) post-implementation reviews (PIRs) of these Standards. The Board has already started working on the PIR of the classification and measurement requirements in IFRS 9. The Board plans to discuss the start dates of the PIRs of the impairment and hedge accounting requirements in IFRS 9, IFRS 15 and IFRS 16 in the second half of 2021.
Two live webinars will be held about each IFRS Standard, at different times of the day, to accommodate stakeholders in different time zones. Each webinar will consist of an overview of the Standard’s objectives and related research opportunities, followed by questions and answers.
Timings and links for registration can be found below:
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الثلاثاء, 29 ديسمبر 2020 10:43
إصدار العدد 22 من تحديث المستثمر
يهدف تحديث المستثمر من مجلس معايير المحاسبة الدولية (IASB) إلى تسهيل مواكبة المستثمرين للتغيرات في عالم معايير IFRS
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الأربعاء, 28 سبتمبر 2022 11:46
مجلس معايير المحاسبة الدولية يصدر تحديث تصنيف المعايير الدولية لإعداد التقارير المالية لإصلاح IBOR - المرحلة الثانية
مجلس معايير المحاسبة الدولية يصدر تحديث تصنيف المعايير الدولية لإعداد التقارير المالية لإصلاح معيار سعر الفائدة -المرحلة الثانية
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الأربعاء, 28 سبتمبر 2022 11:44
تحديث المعايير الدولية لإعداد التقارير المالية لشهر ديسمبر 2020 للشركات الصغيرة والمتوسطة
تحديث المعايير الدولية لإعداد التقارير المالية للمنشآت الصغيرة والمتوسطة هو ملخص فريق العمل للأخبار والأحداث والمعلومات الأخرى حول معيار IFRS للشركات الصغيرة والمتوسطة
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