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IFRS briefing sheets

IFRS Briefings are KPMG's way of keeping our clients informed about IFRS news and developments occurring internationally and in Canada. These publications provide commentary on how IFRS will affect Canadian publicly accountable enterprises. To subscribe click here.

IFRS briefing sheet: issue 174 - International Accounting Standards Board’s (IASB) Expert Advisory Panel meeting, 25 - 26 February 2010

This briefing sheet highlights the matters discussed by the International Accounting Standards Board’s (IASB) Expert Advisory Panel (the Panel) at their meeting held on 25 – 26 February 2010.

IFRS briefing sheet: issue 173 - February 2010 meetings of the International Accounting Standards Board

This briefing sheet covers the February 2010 meetings of the International Accounting Standards Board (IASB or Board).

IFRS briefing sheet: issue 172 – Completion of IASC Foundation Constitution review

On 15 February 2010 the International Accounting Standards Committee (IASC) Foundation announced amendments to its Constitution as part of the second phase of its Constitution review.

IFRS briefing sheet: issue 171 – Reminders: effective dates of IFRSs

This briefing sheet serves as a reminder of newly effective standards and standards issued but not yet effective for interim and annual periods ending 31 March 2010.

IFRS briefing sheet: issue 170 - Limited Exemption from Comparative IFRS 7 Disclosures for First-time Adopters – Amendment to IFRS 1

This briefing sheet summarises the International Accounting Standards Board’s (IASB or Board) Limited Exemption from Comparative IFRS 7 Disclosures for First-time Adopters – Amendment to IFRS 1, which was published on 28 January 2010.

IFRS briefing sheet: issue 169 - January 2010 IASB Meeting

This briefing sheet covers the January 2010 meetings of the International Accounting Standards Board (IASB or Board).

Briefing Sheet - Issue 168 - IASB Exposure Draft Measurement of Liabilities in IAS 37 – Proposed amendments to IAS 37

This Briefing Sheet summarises the International Accounting Standards Board’s Exposure Draft Measurement of Liabilities in IAS 37 – Proposed amendments to IAS 37, which was published on 5 January 2010.

IFRS in brief 64 — December 2009 meeting of the IASB

This issue of IFRS in Brief covers the December 2009 meeting of the International Accounting Standards Board.

IFRS in Brief – November 2009 meeting of the IASB

This issue of IFRS in Brief covers the November 2009 meeting of the International Accounting Standards Board; a number of the sessions involved joint discussion with the U.S. Financial Accounting Standards Board.

IFRS Briefing Sheet — Issue 164 - Prepayments of a Minimum Funding Requirement (Amendments to IFRIC 14: IAS 19 – The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction)

This IFRS Briefing Sheet summarises the International Accounting Standard Board’s Prepayments of a Minimum Funding Requirement (Amendments to IFRIC 14: IAS 19 – The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction).

IFRS Briefing Sheet — Issue 163 - IFRIC Interpretation 19 Extinguishing Financial Liabilities with Equity Instruments

This IFRS Briefing Sheet summarises the International Financial Reporting Interpretations Committee’s Interpretation 19 Extinguishing Financial Liabilities with Equity Instruments.

IFRS Briefing Sheet — Issue 162 - Exposure Draft (ED) Limited Exemption from Comparative IFRS 7

This IFRS Briefing Sheet summarises the International Accounting Standards Board’s ED Limited Exemption from Comparative IFRS 7 Disclosures for First-time Adopters – Proposed Amendment to IFRS 1.

IFRS briefing sheet — Issue 161 - IASB’s Projects Overview

This IFRS Briefing Sheet summarises the status of the current projects of the International Accounting Standards Board. It reflects significant discussions of the IASB up to and including those that took place at its October 2009 meetings.

IFRS Briefing Sheet – Issue 160 - IFRS 9 Financial Instruments

This IFRS Briefing Sheet summarises the International Accounting Standard Board’s (IASB or Board) IFRS 9 Financial Instruments, which was published on 12 November 2009.

IFRS in Brief - November 2009 - Issue 62

This issue of IFRS in Brief covers the 19-23 October 2009 meeting, the 6 and 15-16 October 2009 of the IASB and the 26-28 October 2009 joint meeting of the IASB and the U.S. FASB.

IFRS briefing sheet - Issue 159 - Exposure Draft ED/2009/12 Financial Instruments: Amortised Cost and Impairment

This IFRS Briefing Sheet summarises the International Accounting Standard Board’s Exposure Draft Financial Instruments: Amortised Cost and Impairment, which was published on 5 November 2009.

IFRS Briefing Sheet Issue 158 — IAS 24 Related Party Disclosures (revised 2009)

This IFRS Briefing Sheet summarises the International Accounting Standard Board’s IAS 24 Related Party Disclosures (revised 2009).

IFRS briefing sheet — issue 157: Classification of rights issues — amendment to IAS 32 financial instruments: Presentation

This IFRS Briefing Sheet summarises the International Accounting Standard Board’s Classification of Rights Issues – Amendment to IAS 32 Financial Instruments: Presentation, which was published on 8 October 2009.

IFRS in brief: Issue 61 — September 2009 meeting

This issue of IFRS in Brief covers the 14-18 September 2009 meeting and the two additional meetings on 22 and 29 September 2009 of the International Accounting Standards Board (IASB or Board).

IFRS briefing sheet: issue 156 - highlights from the G20’s Pittsburgh summit

This IFRS Briefing Sheet highlights key messages from the Group of Twenty (G20) Pittsburgh Summit on 24 and 25 September 2009.

IFRS briefing sheet: issue 155 — IASC Foundation document Part 2 of the constitution review — proposals for enhanced public accountability

This IFRS Briefing Sheet summarises the International Accounting Standards Committee Foundation’s document Part 2 of the Constitution Review – Proposals for Enhanced Public Accountability.

IFRS briefing sheet — issue 154 — IFRS reminders for interim and annual periods ending 30 September 2009

This IFRS briefing sheet serves as an IFRS reminder for interim and annual periods ending 30 September 2009 and should be read in conjunction with IFRS briefing sheet – issue 138.

IFRS briefing sheet — issue 153 — exposure draft improvements to International Financial Reporting Standards

This IFRS Briefing Sheet summarises the International Accounting Standards Board’s Exposure Draft Improvements to International Financial Reporting Standards (Improvements to IFRSs), which was published on 26 August 2009.

IFRS briefing sheet — issue 152 — IASB’s projects overview August 2009

IFRS briefing sheet — issue 151 — exposure draft ED/2009/10 discount Rate for employee benefits — proposed amendments to IAS 19

This IFRS briefing sheet summarises the International Accounting Standard Board’s exposure draft discount rate for employee benefits — proposed amendments to IAS 19, which was published on 20 August 2009. Comments are due by 30 September 2009.

IFRS briefing sheet — issue 150 — draft discussion paper extractive activities

This IFRS briefing sheet summarises the International Accounting Standard Board’s release of a working draft of the forthcoming discussion paper extractive activities, which was issued on 10 August 2009, for informational purposes only.

IFRS in brief — issue 60 — July and August 2009 meeting of the IASB

This issue of IFRS in brief covers the July 2009 meeting and the 4 August 2009 additional meeting of the International Accounting Standards Board and the 23 and 24 July 2009 joint meeting of the IASB and the U.S. Financial Accounting Standards Board.

IFRS briefing sheet — issue 149 — exposure draft ED/2009/9 classification of rights issues — proposed amendment to IAS 32 financial instruments: presentation

This IFRS briefing sheet summarises the International Accounting Standard Board’s exposure draft classification of rights issues – proposed amendment to IAS 32 financial instruments: presentation, which was issued on 6 August 2009.

IFRS briefing sheet — issue 148 — IFRIC draft interpretation D25 extinguishing financial liabilities with equity instruments

This IFRS briefing sheet summarises the International Financial Reporting Interpretations Committee’s draft interpretation D25 extinguishing financial liabilities with equity instruments, which was issued on 6 August 2009.

IFRS briefing sheet — issue 147 — report of the Financial Crisis Advisory Group

This IFRS briefing sheet summarises the Financial Crisis Advisory Group Report of the Financial Crisis Advisory Group, which was issued on 28 July 2009.

IFRS briefing sheet — issue 146 — exposure draft ED/2009/8 rate-regulated activities

This IFRS briefing sheet summarises the International Accounting Standard Board’s exposure draft rate-regulated activities, which was published on 23 July 2009. Comments are due by 20 November 2009.

IFRS briefing sheet — issue 145 — amendments to IFRS 1 first-time adoption of International Financial Reporting Standards — additional exemptions for first-time adopters

This IFRS briefing sheet summarises the International Accounting Standard Board’s amendments to IFRS 1 first-time adoption of International Financial Reporting Standards — additional exemptions for first-time adopters, which was published on 23 July 2009.

IFRS briefing sheet — issue 144 — IFRS for small and medium-sized entities

This IFRS briefing sheet summarises the International Accounting Standard Board’s IFRS for small and medium-sized entities, which was issued on 9 July 2009.

IFRS briefing sheet — issue 143 — exposure draft financial instruments: classification and measurement

This IFRS briefing sheet summarises the International Accounting Standard Board’s exposure draft ED 2009/7 financial instruments: classification and measurement, which was issued on 14 July 2009. Comments are due by 14 September 2009.

IFRS in brief — issue 59 — June 2009 meeting of the IASB

This issue of IFRS in brief covers the June 2009 meeting of the International Accounting Standards Board.

IFRS briefing sheet issue 142 — Request for information (‘Expected Loss Model’) impairment of financial assets: expected cash flow approach

This IFRS briefing sheet summarises the International Accounting Standard Board’s Request for information (‘Expected Loss Model’) impairment of financial assets: expected cash flow approach.

IFRS briefing sheet issue 141 — exposure draft management commentary

This IFRS briefing sheet summarises the International Accounting Standard Board’s exposure draft management commentary.

IFRS briefing sheet issue 140 — amendments to IFRS 2 share-based payment — group cash — settled share-based payment transactions

This IFRS briefing sheet summarises the International Accounting Standards Board’s amendments to IFRS 2 share-based payment — group cash — settled share-based payment transactions.

IFRS briefing sheet issue 139 — discussion paper credit risk in liability measurement and accompanying IASB staff paper

This IFRS briefing sheet summarises the International Accounting Standard Board’s discussion paper credit risk in liability measurement.

IFRS briefing sheet — issue 138 — IFRS reminders for interim and annual periods ending 30 June 2009

This IFRS briefing sheet serves as an IFRS reminder for interim and annual periods ending 30 June 2009.

IFRS briefing sheet — issue 137 — exposure draft fair value measurement

This IFRS briefing sheet summarises the International Accounting Standard Board’s exposure draft fair value measurement, which was published on 29 May 2009. Comments are due by 28 September 2009.

IFRS briefing sheet — issue 136 — exposure draft prepayments of a minimum funding requirement — proposed amendments to IFRIC 14 IAS 19

This IFRS briefing sheet summarises the International Accounting Standard Board’s exposure draft prepayments of a minimum funding requirement — proposed amendments to IFRIC 14 IAS 19.

IFRS in brief — issue 58 — May 2009 meeting of the IASB

This issue of IFRS in brief covers the May 2009 meeting of the International Accounting Standards Board.

IFRS briefing sheet — issue 135 — IASB’s projects overview

This IFRS briefing sheet summarises the status of the current projects of the International Accounting Standards Board. It reflects significant discussions of the IASB up to and including those that took place at its April 2009 meeting.

IFRS in brief — issue 57 — April 2009 meeting of the IASB

This issue of IFRS in brief covers the April 2009 meeting of the International Accounting Standards Board.

IFRS briefing sheet — issue 134 — improvements to International Financial Reporting Standards 2009

This IFRS briefing sheet summarises the International Accounting Standards Board’s improvements to International Financial Reporting Standards 2009 (Improvements to IFRSs 2009), which was published on 16 April 2009.

IFRS briefing sheet — issue 133 — exposure draft income tax

This IFRS briefing sheet summarises the International Accounting Standards Board’s exposure draft income tax, which was published on 3 March 2009. Comments are due by 3 July 2009.

IFRS in brief — issue 56 — March 2009 meeting of the IASB

This issue of IFRS in Brief covers the March 2009 meeting of the International Accounting Standards Board and the 23 – 24 March 2009 joint meeting of the IASB and the U.S. Financial Accounting Standards Board.

IFRS in brief — issue 55 — February 2009 meeting of the IASB

This issue of IFRS in brief covers the February 2009 meeting of the International Accounting Standards Board.

IFRS briefing sheet issue 125 — IASB’s projects overview

This IFRS briefing sheet summarizes the status of the current projects of the International Accounting Standards Board (IASB). It reflects significant discussions of the IASB up to and including those that took place at its January 2009 meeting.

IFRS in brief — issue 54 — January 2009 meeting of the IASB

This issue of IFRS in brief covers the January 2009 meeting of the International Accounting Standards Board.

IFRS briefing sheet issue 124 — IFRIC 18 transfers of assets from customers

This IFRS briefing sheet summarizes IFRIC 8 transfers of assets from customers that was published by the International Accounting Standards Board on 29 January 2009.

IFRS in brief — issue 53 — December 2008 meeting of the IASB

This issue of IFRS in brief covers the December 2008 meeting of the International Accounting Standards Board.

IFRS briefing sheet issue 122 — exposure draft investments in debt instruments — proposed amendments to IFRS 7

This IFRS briefing sheet summarizes the International Accounting Standards Board's exposure draft investments in debt instruments - proposed amendments to IFRS 7, which was published on 23 December 2008.

IFRS in brief / briefing sheets 2008

A collection of KPMG International Financial Reporting Group's 'IFRS in brief' and 'IFRS briefing sheet' series for 2008.

IFRS in brief / briefing sheets 2007

A collection of KPMG International Financial Reporting Group's 'IFRS in brief' and 'IFRS briefing sheet' series for 2007.

IFRS in brief / briefing sheets 2006

A collection of KPMG International Financial Reporting Group's 'IFRS in brief' and 'IFRS briefing sheet' series for 2006.

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