Respuestas al IASB y a otros organismos 2012





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Tópico Fecha
1 Exposure Draft ED/2011/4 Investment Entities 5 enero
2 IAS12 Deferred income taxes 2 marzo
3 Exposure Draft ED/2011/6 Revenue from Contracts with Customers 13 marzo
4 Exposure Draft ED/2011/7 Transition Guidance Proposed amendments to IFRS 10 21 marzo
5 IFRS 3 Arrangements in which payments are forfeited upon termination 27 marzo
6 IAS 19 – Contribution-based Promises 4 mayo
7 Greek Government Bonds 9 mayo
8 IAS 41 – Agriculture 11 mayo
9 Purchase of NCI when the consideration includes non-cash items 16 julio
10 Impairment of investment in associates in separate financial statements 1o agosto
11 Measurement of the net DBO for post-employment benefit plans with employee contributions 8 agosto
12 NSS - German IFRS Committee Determination of the rate used to discount post employment benefits obligations. Understanding of high quality corporate bonds 20 agosto
13 Request for input regarding some issues in regards to IFRS 5 23 agosto
14 Annual Improvements to IFRSs – 2010-2012 Cycle 5 septiembre
15 IASB and IFRS Interpretations Committee Due Process Handbook 5 septiembre
16 Mandatory Purchase of NCI (F) 5 septiembre
17 Going Concern disclosures 10 septiembre
18 Accounting for telecommunication tower 13 septiembre
19 South African Institute of Charted Accountants Wind farms and solar plants and the applicability of IFRIC 12 or IFRIC 4 or another interpretation 13 septiembre
20 Securities and Exchange Commission Accounting for impairment of Financial Instruments and Loans 27 agosto
21 Draft IFRIC Interpretation regarding Put Options Written on Non-Controlling Interest (NCI) 28 septiembre
22 Timing of the recognition of a group recharge that relates to a share-based payment 16 octubre
23 IAS 19 – Discount rate: Interpretation of High Quality Corporate Bonds (HQCB) 18 octubre
24 IAS 10 – Reissuing previously issued financial statements 19 octubre
25 IC Agenda Item Request: Offsetting Financial Assets and Financial Liabilities 30 octubre
26 Disclosure of information "elsewhere in the interim financial report" 14 noviembre
27 Post-implementation Review - IFRS 8 15 noviembre
28 Classification of cash equivalents 5 diciembre
29 Acquisition of an interest in an associate or joint venture under common control 14 diciembre
30 Mandatory convertible debentures issued by a joint venture 14 diciembre
31 Proposal to Establish Accounting Standards Advisory Forum (the IC) 17 diciembre
32 NSS Germany – Pension Discount Rate - IAS 19.83 20 agosto