عرض العناصر حسب علامة : IFRS
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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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 15:16
دعوة للترشيح في اللجنة الاستشارية لأسواق رأس المال
تبحث اللجنة الاستشارية لأسواق رأس المال عن مرشحين جدد للانضمام إلى CMAC
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المحتوى بالإنجليزية
CMAC—Call for members
The Capital Markets Advisory Committee (CMAC) is seeking new candidates to join the CMAC from 1 January 2022 for a term of three years, renewable once for a further three years. The CMAC welcomes applications from analysts and investors from all over the world. CMAC members are drawn from a variety of industry and geographical backgrounds and are selected by the CMAC on the merits of their professional competence as capital market participants using financial reporting information and their ability to represent capital market participants' views.
CMAC
The CMAC is an independent advisory body established with the specific aim of providing regular input from an international community of users of financial statements to the International Accounting Standards Board (Board). The Board develops IFRS® Standards, which are required for use by companies in more than 100 countries, including two-thirds of the G20.
The purpose of the CMAC is to represent to the Board the perspectives of professional capital market participants who are users of financial reporting information, such as analysts, investors and ratings agencies. It seeks to be broadly representative of both industries and geographic regions and of both equity and credit asset classes to offer articulate reasoned and diversified viewpoints.
As such, the CMAC consists of up to 20 members with extensive practical experience in analysing financial information. They do not represent the views and interests of their affiliations, except where explicitly stated. Information about the CMAC’s current members is available here.
The CMAC meets with Board representatives during its one-day meetings that take place three times a year. In response to the impact of the coronavirus (covid-19) pandemic, we have replaced in-person meetings with virtual meetings. We provide digital access to meetings, and we provide regular updates on specific meeting arrangements. Members receive meeting papers for review in advance of each meeting.
Apply
Please indicate your interest by emailing the Investor Engagement team, including a cover letter and brief curriculum vitae.
Any personal data supplied to the IFRS Foundation by you will only be used for this application process for CMAC Candidate selection. The IFRS Foundation will retain such data no longer than is necessary for that purpose, and in accordance with its data retention policy and all applicable data protection laws.
If you have any questions in relation to the above contact the Investor Engagement team.
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الأربعاء, 28 سبتمبر 2022 12:12
الخطوات التالية لأمناء مؤسسة المعايير الدولية لإعداد التقارير المالية استجابة للطلب على معايير الاستدامة العالمية
يعلن أمناء مؤسسة المعايير الدولية لإعداد التقارير المالية (IFRS) عن الخطوات التالية استجابة للطلب المتزايد لمعايير الاستدامة العالمية
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المحتوى بالإنجليزية
02 February 2021
IFRS Foundation Trustees announce next steps in response to broad demand for global sustainability standards
The Trustees of the IFRS Foundation met on 1 February 2021 to review responses to the first three questions asked by their consultation paper on sustainability reporting—demand for global sustainability standards, whether the IFRS Foundation should play a role, and, if so, the requirements for success in doing so. The responses indicate growing and urgent demand to improve the global consistency and comparability in sustainability reporting, as well as strong recognition that urgent steps need to be taken and broad demand for the IFRS Foundation to play a role in this.
Given this demand, the Trustees have agreed to undertake further detailed analysis of feedback on the requirements for success and other conditions to be satisfied prior to consideration of whether to establish a new board. The Trustees agreed the formation of a Trustee Steering Committee to oversee the next phases of work and added an additional key requirement for success—being the need for urgency to deliver global standards, most notably on climate.
Throughout the three-month consultation period, the Trustees led comprehensive outreach programmes within their respective jurisdictions to inform their decision-making and to encourage broad participation across all geographies and stakeholder groups. This included more than 400 engagements across 33 jurisdictions, participation in more than 20 public events hosted by third parties and the hosting of webinars that attracted more than 3,000 registered users. Following that outreach, the IFRS Foundation received 576 comment letters from a diverse set of organisations and individuals from around the world. All responses to the consultation paper are publicly available.
The Trustees will be meeting next on 2-4 March 2021. Given the growing and urgent demand, the intention would be for the Trustees to produce a definitive proposal (including a road map with timeline) by the end of September 2021, and possibly leading to an announcement on the establishment of a sustainability standards board at the meeting of the United Nations Climate Change Conference COP26 in November 2021.
Further information is available from the sustainability reporting project page.
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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, 27 يناير 2021 14:04
معايير IFRS لعام 2021 المطبوعة متوفرة الآن
معايير IFRS المطلوبة لعام 2021 في نسختين متوفرة الآن مطبوعة
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الإثنين, 03 أكتوبر 2022 12:51
إعلان مؤسسة المعايير الدولية لإعداد التقارير المالية عن الخطوة الأولى لتجربتها الرقمية المستقبلية
تعلن مؤسسة المعايير الدولية لإعداد التقارير المالية (IFRS) عن الخطوة الأولى في إصلاح التجربة الرقمية المستقبلية
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المحتوى بالإنجليزية
25 January 2021
IFRS Foundation announces first step in overhaul of future digital experience
The IFRS Foundation today announced plans to move the Foundation’s three existing websites into a single, unified platform. The new platform will launch in April 2021 and represents the first step in the Foundation’s multi-year programme to enhance the digital experience it offers its stakeholders.
In 2019, the Foundation began to transition its technology infrastructure to modern, cloud-based systems that facilitate more efficient internal working practices while also permitting the Foundation to deliver over time an enhanced digital experience to its stakeholders around the world. As part of that programme, the Foundation is nearing completion of its work to consolidate three of its existing websites (public website, eIFRS and archive) into a single, unified online presence.
The new website will look familiar, but we have responded to feedback from website users by introducing new innovations, such as a new Standards navigator, enhanced personalisation options and an improved search facility. There are also further updates planned. These innovations have required a move to a new content management system, which will result in some actions for existing users. Therefore, the Foundation is providing advance notification to users of its websites of the following changes from April 2021:
Existing public website (www.ifrs.org): Most users of the public website will be able to access content as before. The web addresses for the main website sections, including the work plan and active projects, will remain as is, but links to other content may require updating. Those users that login to the public website using a username and password (to submit comment letters and manage ‘follows’) will be required to update their information and preferences on initial login.
eIFRS (eifrs.ifrs.org): The content of eIFRS, which includes IFRS Standards and related information, will be incorporated into the new public website, accessible via a new Standards navigator. If you are an existing subscriber to either eIFRS Basic (the free-of-charge subscription offering access to core IFRS Standards) or eIFRS Professional (the paid-for service to access all current and historic content related to IFRS Standards), you will get automatic access to the equivalent new service. You will also be able to access the old eIFRS platform until it is decommissioned at the end of December 2021. Upon first logging in to the new system, you will be asked to update your registration details. If you currently access eIFRS Professional without having to sign in with a username and password, it means you have direct access through a third party that has a licence agreement with the Foundation. The Foundation is working with all licence holders to provide you with access to the new service. Please liaise directly with your licence holder. All eIFRS Professional users will continue to have access to the legacy eIFRS platform until the end of 2021.
Archive (archive.ifrs.org): A previous version of the Foundation’s website has been available since 2017, hosting content that was not migrated to the current platform. Guided by data on traffic to the archive, the Foundation has now completed migration of most of the content from the archive to its public website. As a result, the archive site will be decommissioned once the new public website is launched. Any remaining content will be preserved and accessible on request.
Commenting on the announcement, Lee White, Executive Director of the IFRS Foundation, said:
Our new online platform presents one of the first tangible opportunities our stakeholders will have to benefit from the work that has been ongoing to modernise the Foundation’s digital infrastructure. We have exciting plans for our digital future, but also recognise the need to help minimise the burden on stakeholders as we transition to these new platforms.
Further details can be found within our frequently asked questions section.
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الأربعاء, 28 سبتمبر 2022 11:58
مواد تعليمية لدعم الشركات في تطبيق متطلبات الاستمرارية
تنشر مؤسسة المعايير الدولية لإعداد التقارير المالية مواد تعليمية لدعم الشركات في تطبيق متطلبات الاستمرارية
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المحتوى بالإنجليزية
IFRS Foundation publishes educational material to support companies in applying going concern requirements
The educational material is published to support consistent application of IFRS Standards and does not change, or add to, existing requirements.
Companies preparing financial statements using IFRS Standards are required to assess their ability to continue as a going concern. In the current stressed economic environment arising from the covid-19 pandemic, deciding whether the financial statements should be prepared on a going concern basis may involve a greater degree of judgement than usual. To support companies, the educational material brings together the requirements in IFRS Standards relevant for going concern assessments.
The Foundation has committed to supporting stakeholders during the pandemic; further educational materials published by the IFRS Foundation in relation to the covid-19 pandemic can also be accessed under the ‘Supporting application’ section of this page.
Access the Going concern—a focus on disclosure educational material.
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الأربعاء, 21 سبتمبر 2022 11:43
تعيين جديد في المجلس الاستشاري للمعايير الدولية لإعداد التقارير المالية
أعلن أمناء مؤسسة IFRS عن تعيين Xianzhong Li في المجلس الاستشاري IFRS
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المحتوى بالإنجليزية
13 January 2021
IFRS Foundation Trustees announce appointment of Xianzhong Li to the IFRS Advisory Council
The Trustees of the IFRS Foundation, responsible for the oversight and governance of the International Accounting Standards Board (Board), have confirmed the appointment of Xianzhong Li to the IFRS Advisory Council, effective 1 January 2021 and for a three-year period.
Mr Li takes over the Advisory Council seat from Yibin Gao and will represent the Chinese Ministry of Finance, where he is currently the director-general of the Accounting Regulatory Department.
The Advisory Council advises the IFRS Foundation Trustees and the Board on strategic matters and it consists of representatives from over 50 groups affected by and interested in international financial reporting, including academics, analysts, auditors, investors, preparers, professional accounting bodies, regulators and standard-setters.
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الأربعاء, 28 سبتمبر 2022 11:52
جمعية المحاسبين الدوليين المعتمدين تحدد خارطة طريق الاستدامة لعام 2021 للمحاسبين
تتزايد أهمية تقارير الاستدامة في جميع أنحاء العالم حيث يطالب أصحاب المصلحة بشكل متزايد بمزيد من التبصر في إدارة الشركات للمخاطر والفرص البيئية والاجتماعية والحوكمة (ESG)
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المحتوى بالإنجليزية
Association sets out 2021 sustainability road map for accountants
Ellen Goldstein
Sustainability reporting has been growing in importance around the world as stakeholders increasingly demand greater insight into companies’ management of their environmental, social, and governance (ESG) risks and opportunities, and organizations see the benefits of managing ESG issues. That trend has advanced how the accounting profession supports reporting and assurance services around ESG information. To help public accountants and finance professionals navigate ESG-related education and resources, the Association of International Certified Professional Accountants, the unified voice of AICPA and CIMA, shared a 2021 road map.
The Association’s efforts reflect CPAs’ and Chartered Global Management Accountants’ decades of work in helping organizations report on and communicate their commitment to the priorities, values, and concerns of a diversified marketplace.
“This year we have seen the COVID-19 pandemic and tremendous environmental and social risks greatly impact our communities. These factors, coupled with stakeholder demand, are driving more organizations to report reliable and accurate ESG information that extends beyond financial information,” said Sue Coffey, CPA, CGMA, the Association’s executive vice president–Public Practice. “For decades, the Association has been ahead of the curve, playing a critical role in supporting CPAs and CGMAs to anticipate, report on, and mitigate ESG risks, as well as in providing guidance for assurance services. We have a long-standing commitment to providing relevant nonfinancial information, and our work with framework- and standard-setters reflects this.”
Coffey added, “CPAs and CGMAs are uniquely qualified to help organizations increase stakeholder trust and confidence, improve decision-making, and lower cost of capital. The Association is committed to providing educational resources for professionals working on behalf of corporations and robust authoritative guidance for those who play an independent role providing auditing and assurance services.”
For example, in 2020 the Association:
Collaborated with the Sustainability Accounting Standards Board (SASB) and the World Business Council for Sustainable Development (WBCSD) on a virtual event discussing the effects of COVID-19 on investor demand for ESG reporting and the importance of reliable ESG disclosures.
Partnered with the Global Reporting Initiative (GRI) to develop assurance FAQs that help organizations that report in accordance with GRI Standards and need more information about assurance engagements performed by CPAs in the United States.
Launched a series of educational briefs exploring sustainability, business, and the role of finance professionals.
These resources, coupled with existing AICPA attestation standards and guidance, as well as the Association’s support for the creation of a new sustainability standards board under the IFRS Foundation, provide a solid foundation for the Association’s 2021 ESG road map.
Looking ahead to 2021, the Association plans to offer several resources to CPAs and CGMA designation holders who provide sustainability reporting and assurance services. The Association’s plans include:
Publishing practical research tools from the CGMA Sustainability and Business Research Programme. These will reflect the Association’s appreciation that the relationship between business and sustainability is being reset, which significantly impacts the mechanics and mindsets of accounting, finance, and business globally.
Developing a road map for U.S. audit practitioners, in partnership with the Center for Audit Quality, to help them understand the risk and legal considerations associated with performing attestation engagements on ESG information disclosed in SEC filings.
Offering educational events in partnership with SASB and other organizations.
Developing educational briefs on the role of finance and management accounting and summary briefs on sustainability standards and frameworks and key climate change issues.
Updating the AICPA Sustainability Attestation Guide to reflect anticipated changes to the AICPA Auditing Standards Board’s Attestation Standards. The Guide was issued in 2017 and updated in 2018.
“Organizations around the world are resetting the way they think about sustainability, and this has significant impact on stakeholders’ trust in their nonfinancial data, risk management procedures, and business recovery,” said Andrew Harding, FCMA, CGMA, the Association’s chief executive–Management Accounting. “As core members of almost every business, government, and nongovernmental organization, CGMAs play a pivotal role in providing nonfinancial and financial management information to drive business performance, develop strategies, and influence decision-making. They bring a unique set of skills and knowledge to the table and can work with stakeholders to integrate responsible practices into their business and operating models.”
Harding added, “We believe that we will see profound changes in the next few years in the work of management accounting and public accounting to embed new practices and standards relating to sustainability. The Association will continue to provide education and guidance to all areas of the profession, ensuring that it is ahead of this transformation.”
For more information on the Association’s sustainability resources, visit:
Public accounting resources
Management accounting resources
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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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