Respuestas al IASB y a otros organismos 2015





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Tópico Fecha
1 Discussion Paper DP/2014/2 –Reporting the Financial Effects of Rate Regulation Enero 13
2 Review of the Accounting Standards Advisory Forum (ASAF) Enero 9
3 Close members of the family of a person in paragraph 9 of IAS 24, Related party Disclosures Enero 13
4 Application of paragraph 57 of IAS 40, Investment Property, which deals with transfers to/from investment properties Enero 13
5 ED/2014/4 Measuring Quoted Investments in Subsidiaries, Joint Ventures and Associates at Fair Value Enero 15
6 Encuesta sobre la IAS 8 Febrero 20
7 Fair value hierarchy(IFRS 13) Marzo 11
8 ASAF members included in the March 2015 IASB Staff Paper on The Equity Method of Accounting y classification of claims. Marzo 19
9 Exposure Draft ED/2014/5 on Classification and Measurement of Share-based Payment Transactions – Proposed amendments to IFRS 2 Marzo 19
10  Outreach request to IFASS: Issue on goodwill recognition Marzo 30
11  Exposure Draft ED/2014/6 on Disclosure Initiative – Proposed amendments to IAS 7 Abril 15
12 Exposure Draft ED-2015-1 Classification of Liabilities Junio 10
13 Separation of a zero percent rate floor to be accounted as a derivative in a negative interest rate environment. Junio 24
14 Impairment of long-term interests (interaction of IAS 28 and IFRS 9) Junio 24
15 Hedge designation accounting Junio 24
16  IAS 12, Income Taxes Junio 25
17 Whether certain cash pooling arrangements would meet the requirements for offsetting under IAS 32 Julio 10
18 Questionnaire on International Financial Reporting for Not-for-Profit Organisations (NPOs) Julio 3
19 Exposure Draft ED/2015/2, Effective Date of IFRS 15 – Proposed amendments to IFRS 15 Julio 31
19 UPDATED Exposure Draft ED/2015/2, Effective Date of IFRS 15 – Proposed amendments to IFRS 15 Agosto 4
20 Measurement of effectiveness of net investment hedges on foreign operations, under IFRS 9, Financial Instruments. Octubre 23
21 ED/2015/5 Remeasurement on a Plan Amendment, Curtailment or Settlement/Availability of a Refund from a Defined Benefit Plan. Proposed amendments to IAS 19 and IFRIC 14, (2015) Octubre 30
22 ED/2015/6 Clarifications TO IFRS 15 (2015) Octubre 28
23 ED/2015/7 Effective Date Amendments to IFRS 10 and IAS 28 (2015) Noviembre 4
24 Outreach request on IAS 36 - Recoverable amount and carrying amount of a cash-generating unit Octubre 29
25 ED/2015/3, Conceptual Framework for Financial Reporting Noviembre 25
26 Exposure Draft ED/2015/4, Updating References to the Conceptual Framework – Proposed amendments to IFRS 2, IFRS 3, IFRS 4, IFRS 6, IAS 1, IAS 8, IAS 34, SIC-27 and SIC-32 (the ED) Noviembre 25
27 Request for Views – 2015 Agenda Consultation Diciembre 17
28 Request for Views—Trustees’ Review of Structure and Effectiveness: Issues for the Review (the RFV) Diciembre 18