Respuestas al IASB y a otros organismos 2013





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Tópico Fecha
1 Issues related to IAS 29, Financial Reporting in Hyperinflationary Economies 9 enero
2 Issues related to IFRS 2, Share-based Payments 14 enero
3 IFRS 7, Financial Instruments: Disclosures 16 enero
4 Novation of derivatives under EMIR legislation 16 enero
5 IASB Request for information on the IFRS for SMEs Comprehensive Review RFI 30 enero
6 IFRS Foundation survey on Worldwide adoption of IFRS - Mexico´s Profile 6 febrero
7 Annual Improvements to IFRSs – 2011-2013 Cycle (ED) 18 febrero
8 IFRIC Agenda Request – Application of exemption from preparing consolidated financial statements 21 febrero
9 IFASS Outreach Request - elimination of intercompany profits 1 marzo
10 IFASS Outreach Request – Applicability of the Amendments to IFRS 7 to condensed interim financial statements 11 marzo
11 ED/2013/1 Recoverable Amount Disclosures for Non-Financial Assets 19 marzo
12 ED/2012/4 Classification and Measurement: Limited amendments to IFRS 9 21 marzo
13 ED/2012/3, Equity Method: Share of Other Net Asset Changes – Proposed amendments to IAS 28 22 marzo
14 ED/2012/5 Clarification of Acceptable Methods of Depreciation and Amortisation Proposed amendments to IAS 16 and IAS 38 2 abril
15 ED/2013/2 on Novation of Derivatives and continuation of Hedge Accounting 2 abril
16  IFASS - Outreach request - IAS 19 Discount rate: pre-tax rate or post-tax rate? 3 abril
17 ED/2012/6 Sale or Contribution of Assets between an Investor and its Associate or Joint Venture Proposed amendments to IFRS 10 and IAS 28 23 abril
18 ED/2012/7, Acquisition of an Interest in a Joint Operation - Proposed amendments to IFRS 11 23 abril
19 Cash settled and performance conditions related to share-based payments 14 junio
20 Outreach request – IAS 17 Definition of incremental direct costs (IDC) 1o. julio
21 Potential IC Agenda Items IAS 32 addendum for Issue 2 17 junio
22 ED 2013/3 Financial Instruments: Expected Credit Losses 5 julio
23 IAS 1 Presentation of financial statements – Presentation of items of OCI arising from equity accounted investments 8 julio
24 Exposure Draft: ED/2013/4 Defined Benefit Plans: Employee Contributions (Proposed Amendments to IAS 19) 25 julio
25 Differences in prices arising from the share price offered in the context of an initial public offering (IPO). 29 julio
26 Presentation of share of OCI associates and joint ventures 15 julio
27 Outreach request - IFRS 11 5 agosto
28 Questions about how FSs are named under the related law 27 agosto
29 ED/2013/5 Regulatory Deferral Accounts 4 septiembre
30 ED/2013/6 Leases 13 de septiembre
31 IFRS 10, Investment Entity Amendments 18 octubre
32 ED/2013/8 Agriculture: Bearer Plants. Proposed amendments to IAS 16 and IAS 41 28 octubre
33 Accounting for term-structured repo transactions 30 octubre
34 ED/2013/7 on Insurance Contracts 24 octubre
35 Classification of a particular convertible financial instrument under IAS 32 1o. noviembre
36 Outreach request - Impact of an internal reorganisation on deferred tax amounts related to goodwill 13 diciembre
37 International Financial Reporting for the Not-for-Profit Sector Survey 9 diciembre