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Endringer i regnskapsføring av norske pensjonsforpliktelser

| Tags: IFRS, Årsregnskap

Regnskapsstiftelsen oppdaterte og publiserte veiledningen den 30. november under nytt navn: NRS(V) IAS 19 Ytelser til ansatte. De har også publisert en uttalelse om bakgrunnen for endringene, samt et supplement til veiledningen basert på markedsdata per 30. november. Mer

IASB has issued new exposure drafts

| Tags: IFRS, IFRS (IASB)

During the past few weeks the IASB has issued five new exposure drafts regarding: Equity Method, Classification and Measurement, Clarification and Measurement, Acquisition of an Interest in a Joint Operation and Sale or Contributions of Assets. Mer

IFRS Briefing for Chief Executives på norsk

| Tags: IFRS, IFRS (IASB)

"IFRS Briefing for Chief ExecutivesI" på norsk ("IFRS-orientering for daglige ledere") vil hjelpe leseren med å få hovedinnholdet, i hver enkelt IFRS-standard, ved bruk av et ikke-teknisk språk. Man kan lese den rene norske versjonen alene, men kan også speile den mot den engelske versjonen. Mer

IFRS for SMEs Update - November 2012

| Tags: IFRS, IFRS (IASB)

The IASB's IFRS for SMEs Update is a staff summary of news relating to the International Financial Reporting Standard for Small and Medium-sized Entities Mer

IASB update - November

| Tags: IFRS, IFRS (IASB)

The IASB met in public from 19-21 November 2012 at the IASB offices in London, UK. Mer

IFRIC Update - November 2012

| Tags: IFRS, IFRS (IASB)

The Interpretations Committee met in London on 13 and 14 November 2012 Mer

IASB has published a new exposure draft; Annual Improvements to IFRSs 2011–2013 Cycle

| Tags: IFRS, IFRS (IASB)

This document sets out amendments to International Financial Reporting Standards (IFRSs) and the related bases for conclusions and guidance made during the International Accounting Standards Board’s Annual Improvements process. Mer

Editorial corrections and changes as of November 16th, 2012

| Tags: IFRS, IFRS (IASB)

The editorial corrections consist of corrections to stand-alone standards, corrections to Blue and Red book IFRS 2012 and corrections to the glossary in both the Blue and Red book. Mer

EU endorsement status update report

| Tags: IFRS

The Accounting Regulatory Committee (ARC) has voted in favour of the adoption of the Amendments to IFRS 10, IFRS 11 and IFRS 12 Consolidated Financial Statements, Joint Arrangements and Disclosure of Interests in Other Entities: Transition Guidance (issued by the IASB on 28 June 2012). In addition the IASB issued on 31 October 2012 the Amendments to IFRS 10, IFRS 12 and IAS 27 Investment Entities. Mer

Eu endorsement update status report

| Tags: IFRS

EFRAG has issued its endorsement advice letters on Investment Entities (Amendments to IFRS 10, IFRS 12 and IAS 27) Mer

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