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Senaste nytt från IASB och EFRAG
- 1. FINANCIAL REPORTING Stig Enevoldsen Former chairman of EFRAG Stockholm – 27 September 2011
- 2. IASB chairman Stockholm 27 September 2011
- 3. Stockholm 27 September 2011
- 5. Stockholm 27 September 2011
- 6. Stockholm 27 September 2011 IASB Chairman He also said: “ Without proper transparency about risks, stability is bound to collapse in the end. Stability is not the same as transparency, but there can be no durable stability without transparency
- 7. Stockholm 27 September 2011
- 8. Stockholm 27 September 2011
- 9. Stockholm 27 September 2011
- 10. IFRS Foundation Trustee chairman Stockholm 27 September 2011 Been vacant for almost a year
- 11. The IASB Work programme Stockholm 27 September 2011
- 14. Stockholm 27 September 2011 Re-exposure? Reopened?
- 15. Stockholm 27 September 2011
- 16. Stockholm 27 September 2011
- 17. Stockholm 27 September 2011
- 18. Stockholm 27 September 2011
- 19. Agenda Consultation Stockholm 27 September 2011 Five strategic areas
- 20. Stockholm 27 September 2011 Strategic areac
- 21. Stockholm 27 September 2011 Agenda Consultation
- 22. Stockholm 27 September 2011 Agenda Consultation
- 23. Stockholm 27 September 2011 Agenda Consultation
- 24. Stockholm 27 September 2011 Agenda Consultation
- 25. The present active IASB agenda to be reconsidered and project sugesstions Stockholm 27 September 2011 Agenda Consultation
- 26. Stockholm 27 September 2011
- 27. Stockholm 27 September 2011
- 28. Stockholm 27 September 2011
- 29. Stockholm 27 September 2011
- 30. Stockholm 27 September 2011
- 32. Countries on IFRS Stockholm 27 September 2011
- 33. FRANCE IASB UK US/FASB JAPAN GERMANY AUS CANADA SPAIN Accounting languages ? INDIA China Stockholm 27 September 2011 BRAZIL ? ? ?
- 34. Roadmaps issued by Japanese FSA and US SEC on whether to allow or require US and Japanese companies to use IFRS IFRS – USA and JAPAN Stockholm 27 September 2011
- 36. Stockholm 27 September 2011 Designation = endorsement
- 38. Stockholm 27 September 2011
- 40. US SEC is doing a lot of activities to create a basis to conclude on whether to allow or require US companies to use IFRS IFRS – USA Stockholm 27 September 2011
- 41. Stockholm 27 September 2011
- 42. Stockholm 27 September 2011 SEC exploring possible way SEC NOT
- 43. Stockholm 27 September 2011 SEC exploring possible way
- 44. Stockholm 27 September 2011
- 45. Stockholm 27 September 2011
- 46. Will the US (+Japan) go to IFRS? To be decided in autumn 2011 (12) IFRS – USA Stockholm 27 September 2011 What will it mean if they do? And if they do not?
- 47. EUROPE AND ACCOUNTING Stockholm 27 September 2011
- 48. EU has opted for IAS/IFRS and Same accounting in Europe European Regulation Stockholm 27 September 2011
- 49. We have a global standard setter EU and IFRS IFRS has improved the quality and the credibility of European financial reporting Stockholm 27 September 2011
- 50. EU companies, auditors and regulators have spent the money to implement IFRS EU and IFRS EU has a competitive advantage!! Stockholm 27 September 2011
- 51. Trustees IASB Governance Monitoring Board Stockholm 27 September 2011
- 52. Stockholm 27 September 2011
- 53. IFRSC Trustees EU and IFRS The response analysis reported not really surprises Stockholm 27 September 2011 Strategy Review for consultation in November 2010
- 54. Monitoring Board EU and IFRS MB issued Consultative Report with many questions MB wanted more influence Stockholm 27 September 2011 How much influence should the monitoring board have?
- 55. Stockholm 27 September 2011
- 56. Stockholm 27 September 2011
- 57. Stockholm 27 September 2011
- 58. Stockholm 27 September 2011
- 59. IASB governance IASB and GOVERNANCE How much influence should each part of the world have?? And each constituents group Stockholm 27 September 2011
- 60. Global Accounting EU - influence US influence ?!? IASB Japan Others Stockholm 27 September 2011
- 61. Convergence Stockholm 27 September 2011
- 62. US GAAP IAS/IFRS GAAP GLOBAL GAAP CONVERGENCE Convergence Stockholm 27 September 2011 Japan? Europe ?
- 66. Stockholm 27 September 2011
- 67. Stockholm 27 September 2011
- 69. IFRS 9 in EUROPE Stockholm 27 September 2011
- 70. Stockholm 27 September 2011
- 72. EU and IFRS EU has adopted IFRS Might be blocking minority for endorsing new standards on F.I. But most likely also blocking minority for any other solution No other infrastructure Stockholm 27 September 2011
- 73. THE EUROPEAN VOICE www.EFRAG.org
- 78. Stockholm 27 September 2011
- 79. Stockholm 27 September 2011 FIELD TESTING
- 80. Stockholm 27 September 2011
- 81. Stockholm 27 September 2011
- 82. Stockholm 27 September 2011
- 83. ACCOUNTING REGULATORY COMMITTEE -ARC EU COMMISSION Advice Vote / Approval EU PARLIAMENT COUNCIL OF MINISTERS EU Structure IFRS/IFRIC Performs scrutiny Stockholm 27 September 2011
- 84. Stockholm 27 September 2011 Invite for field testing EFRAG Update Proactive Invitation to comment Endorsement status report
- 85. Stockholm 27 September 2011
- 86. DRAFT COMMENT LETTERS WWW .EFRAG. ORG Read all over the world as basis for input to IASB
- 87. Stockholm 27 September 2011 Draft Comment Letter
- 88. Stockholm 27 September 2011
- 89. Stockholm 27 September 2011
- 90. Stockholm 27 September 2011
- 91. Stockholm 27 September 2011 EU and ENDORSEMENT It still takes too long Francoise Flores, Chairman of EFRAG: “ Only IFRS as issued by the IASB make sense for Europe”
- 92. Proactive Accounting Activities in Europe Stockholm 27 September 2011
- 94. Stockholm 27 September 2011 Proactive projects
- 95. Stockholm 27 September 2011
- 97. WWW . IASPLUS . COM Stockholm 27 September 2011
- 98. Stockholm 27 September 2011 www.IASPLUS.com
- 100. Deloitte Touche Tohmatsu Deloitte er en betegnelse for Deloitte Touche Tohmatsu, der er en schweizisk organisation (Verein), og dets netværk af medlemsfirmaer. Hvert medlemsfirma udgør en separat og uafhængig juridisk enhed. Vi henviser til www.deloitte.com/about for en udførlig beskrivelse af den juridiske struktur i Deloitte Touche Tohmatsu og dets medlemsfirmaer. © 2010 Deloitte Statsautoriseret Revisionsaktieselskab. Medlem af Deloitte Touche Tohmatsu
Editor's Notes
- Joint proposals : 16 page document Clear distinction is always made in publications between pro-active work and endorsement advise. EFRAG aims to reach a tentative view on endorsement no later than the publication date of an IASB pronouncement. In general, a period of one month is allowed for comments to be given to EFRAG. In the case of a negative advice of the TEG, this advice will be directly submitted to the Commission. The Supervisory Board will submit a separate statement directly to the Commission to provide its commentary. A decision to give negative endorsement advice requires the minimum consent of two thirds of the members of the TEG (an abstention will be counted as a vote in favour of the endorsement). Endorsement: a) not contrary to the true and fair view principle (4 th and 7 th Directives) b) meet the criteria of understandability, relevance, reliability and comparability Status Endorsement by the Commission of IFRS standards extant on September 14 2002 (effective date IAS Regulation): ARC meeting of July 16 is expected to vote on the split endorsement : all but financial instruments standards (IAS 32/39 and 3 related SICs). Reason is that the amendments currently being considered may be so considerable. It is acknowledged that the existence of high quality standards dealing with financial instruments, including derivatives, is important to the Community capital market.
- Joint proposals : 16 page document Clear distinction is always made in publications between pro-active work and endorsement advise. EFRAG aims to reach a tentative view on endorsement no later than the publication date of an IASB pronouncement. In general, a period of one month is allowed for comments to be given to EFRAG. In the case of a negative advice of the TEG, this advice will be directly submitted to the Commission. The Supervisory Board will submit a separate statement directly to the Commission to provide its commentary. A decision to give negative endorsement advice requires the minimum consent of two thirds of the members of the TEG (an abstention will be counted as a vote in favour of the endorsement). Endorsement: a) not contrary to the true and fair view principle (4 th and 7 th Directives) b) meet the criteria of understandability, relevance, reliability and comparability Status Endorsement by the Commission of IFRS standards extant on September 14 2002 (effective date IAS Regulation): ARC meeting of July 16 is expected to vote on the split endorsement : all but financial instruments standards (IAS 32/39 and 3 related SICs). Reason is that the amendments currently being considered may be so considerable. It is acknowledged that the existence of high quality standards dealing with financial instruments, including derivatives, is important to the Community capital market.
- Joint proposals : 16 page document Clear distinction is always made in publications between pro-active work and endorsement advise. EFRAG aims to reach a tentative view on endorsement no later than the publication date of an IASB pronouncement. In general, a period of one month is allowed for comments to be given to EFRAG. In the case of a negative advice of the TEG, this advice will be directly submitted to the Commission. The Supervisory Board will submit a separate statement directly to the Commission to provide its commentary. A decision to give negative endorsement advice requires the minimum consent of two thirds of the members of the TEG (an abstention will be counted as a vote in favour of the endorsement). Endorsement: a) not contrary to the true and fair view principle (4 th and 7 th Directives) b) meet the criteria of understandability, relevance, reliability and comparability Status Endorsement by the Commission of IFRS standards extant on September 14 2002 (effective date IAS Regulation): ARC meeting of July 16 is expected to vote on the split endorsement : all but financial instruments standards (IAS 32/39 and 3 related SICs). Reason is that the amendments currently being considered may be so considerable. It is acknowledged that the existence of high quality standards dealing with financial instruments, including derivatives, is important to the Community capital market.
- Joint proposals : 16 page document Clear distinction is always made in publications between pro-active work and endorsement advise. EFRAG aims to reach a tentative view on endorsement no later than the publication date of an IASB pronouncement. In general, a period of one month is allowed for comments to be given to EFRAG. In the case of a negative advice of the TEG, this advice will be directly submitted to the Commission. The Supervisory Board will submit a separate statement directly to the Commission to provide its commentary. A decision to give negative endorsement advice requires the minimum consent of two thirds of the members of the TEG (an abstention will be counted as a vote in favour of the endorsement). Endorsement: a) not contrary to the true and fair view principle (4 th and 7 th Directives) b) meet the criteria of understandability, relevance, reliability and comparability Status Endorsement by the Commission of IFRS standards extant on September 14 2002 (effective date IAS Regulation): ARC meeting of July 16 is expected to vote on the split endorsement : all but financial instruments standards (IAS 32/39 and 3 related SICs). Reason is that the amendments currently being considered may be so considerable. It is acknowledged that the existence of high quality standards dealing with financial instruments, including derivatives, is important to the Community capital market.