Details

Service: Audit
Type: Regulatory update
Date: 12/31/2009

IFRS in brief / briefing sheets 2009

International Financial Reporting Standards (IFRS) are being promoted as a single set of high quality, understandable and enforceable global standards. The requirements for all listed groups in the EU to apply IFRS by 2005 follows the global trend for enterprises to report under IFRS. Based in London, the KPMG International Financial Reporting Group draws upon the experience of KPMG's member firms and focuses on the challenges posed by IFRS.

IFRS briefing sheets

IFRS briefing sheet - issue 167 (PDF 562 KB)
IASB Expert Advisory Panel

IFRS briefing sheet - issue 166 (PDF 568 KB)
Highlights from the 15 December 2009 Financial Crisis Advisory

IFRS briefing sheet - issue 165 (PDF 584 KB)
Reminders: effective dates of IFRSs

IFRS briefing sheet - issue 164 (PDF 567 KB)
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 (PDF 564 KB)
IFRIC Interpretation 19 Extinguishing Financial Liabilities with Equity Instruments

IFRS briefing sheet - issue 162 (PDF 940 KB)
Exposure Draft (ED) Limited Exemption from Comparative IFRS 7

IFRS briefing sheet - issue 161 (PDF 968 KB)
IASB's Projects Overview

IFRS briefing sheet - issue 160 (PDF 569 KB)
IFRS 9 Financial Instruments

IFRS briefing sheet - issue 159 (PDF 771 KB)
Exposure Draft ED/2009/12 Financial Instruments: Amortised Cost and Impairment

IFRS briefing sheet - issue 158 (PDF 561 KB)
IAS 24 Related Party Disclosures (revised 2009)

IFRS briefing sheet - issue 157 (PDF 546 KB)
Classification of rights issues - amendment to IAS 32 financial instruments: Presentation

IFRS briefing sheet - issue 156 (PDF 857 KB)
highlights from the G20's Pittsburgh summit

IFRS briefing sheet - issue 155 (PDF 511 KB)
IASC Foundation document Part 2 of the constitution review - proposals for enhanced public accountability

IFRS briefing sheet - issue 154 (PDF 701 KB)
IFRS reminders for interim and annual periods ending 30 September 2009

IFRS briefing sheet - issue 153 (PDF 1 MB)
exposure draft improvements to International Financial Reporting Standards

IFRS briefing sheet - issue 152 (PDF 559 KB)
IASB's projects overview August 2009

IFRS briefing sheet - issue 151 (PDF 516 KB)
exposure draft ED/2009/10 discount Rate for employee benefits - proposed amendments to IAS 19

IFRS briefing sheet - issue 150 (PDF 550 KB)
draft discussion paper extractive activities

IFRS briefing sheet - issue 149 (PDF 533 KB)
exposure draft ED/2009/9 classification of rights issues - proposed amendment to IAS 32 financial instruments: presentation

IFRS briefing sheet - issue 148 (PDF 500 KB)
IFRIC draft interpretation D25 extinguishing financial liabilities with equity instruments

IFRS briefing sheet - issue 147 (PDF 517 KB)
report of the Financial Crisis Advisory Group

IFRS briefing sheet - issue 146 (PDF 503 KB)
exposure draft ED/2009/8 rate-regulated activities

IFRS briefing sheet - issue 145 (PDF 499 KB)
amendments to IFRS 1 first-time adoption of International Financial Reporting Standards - additional exemptions for first-time adopters

IFRS briefing sheet - issue 144 (PDF 556 KB)
IFRS for small and medium-sized entities

IFRS briefing sheet - issue 143 (PDF 507 KB)
exposure draft financial instruments: classification and measurement

IFRS briefing sheet - issue 142 (PDF 502 KB)
Request for information ('Expected Loss Model') impairment of financial assets: expected cash flow approach

IFRS briefing sheet - issue 141 (PDF 509 KB)
exposure draft management commentary

IFRS briefing sheet - issue 140 (PDF 496 KB)
amendments to IFRS 2 share-based payment - group cash - settled share-based payment transactions

IFRS briefing sheet - issue 139 (PDF 502 KB)
discussion paper credit risk in liability measurement and accompanying IASB staff paper

IFRS briefing sheet - issue 138 (PDF 950 KB)
IFRS reminders for interim and annual periods ending 30 June 2009

IFRS briefing sheet - issue 137 (PDF 601 KB)
exposure draft fair value measurement

IFRS briefing sheet - issue 136 (PDF 534 KB)
exposure draft prepayments of a minimum funding requirement - proposed amendments to IFRIC 14 IAS 19

IFRS briefing sheet - issue 135 (PDF 549 KB)
IASB's projects overview

IFRS briefing sheet - issue 134 (PDF 526 KB)
improvements to International Financial Reporting Standards 2009

IFRS briefing sheet - issue 133 (PDF 138 KB)
exposure draft income tax

IFRS briefing sheet - issue 132 (PDF 106 KB)
exposure draft derecognition - proposed amendments to IAS 39 and IFRS 7

IFRS briefing sheet - issue 131 (PDF 514 KB)
G20's roadmap on financial reporting

IFRS briefing sheet - issue 130 (PDF 114 KB)
IASB invites views on U.S. FASB proposals

IFRS briefing sheet - issue 129 (PDF 112 KB)
discussion paper leases - preliminary views

IFRS briefing sheet - issue 128 (PDF 92 KB)
embedded derivatives - amendments to IFRIC 9 and IAS 39

IFRS briefing sheet - issue 127 (PDF 79 KB)
Financial Crisis Advisory Group requests responses to financial crisis related questions

IFRS briefing sheet - issue 126 (PDF 115 KB)
Improving Disclosures about Financial Instruments - Amendments to IFRS 7 Financial Instruments: Disclosures

IFRS briefing sheet - issue 125 (PDF 870 KB)
IASB's projects overview

IFRS briefing sheet - issue 124 (PDF 100 KB)
IFRIC 18 transfers of assets from customers

IFRS briefing sheet - issue 123 (PDF 96 KB)
completion of Part 1 of the IASC Foundation's Constitution review

IFRS briefing sheet - issue 122 (PDF 108 KB)
exposure draft investments in debt instruments - proposed amendments to IFRS 7

IFRS in brief

IFRS in brief - issue 64 (PDF 581 KB)
December 2009 meeting of the IASB

IFRS in brief - issue 63 (PDF 566 KB)
November 2009 meeting of the IASB

IFRS in brief - issue 62 (PDF 589 KB)
November 2009 meeting of the IASB

IFRS in brief - issue 61 (PDF 1.3 MB)
September 2009 meeting pf the IASB

IFRS in brief - issue 60 (PDF 543 KB)
July and August 2009 meeting of the IASB

IFRS in brief - issue 59 (PDF 545 KB)
June 2009 meeting of the IASB

IFRS in brief - issue 58 (PDF 530 KB)
May 2009 meeting of the IASB

IFRS in brief - issue 57 (PDF 577 KB)
April 2009 meeting of the IASB

IFRS in brief - issue 56 (PDF 168 KB)
March 2009 meeting of the IASB

IFRS in brief - issue 55 (PDF 148 KB)
February 2009 meeting of the IASB

IFRS in brief - issue 54 (PDF 184 KB)
January 2009 meeting of the IASB

IFRS in brief - issue 53 (PDF 187 KB)
December 2008 meeting of the IASB

IFRS in Brief / Briefing sheets archives

For issues from 2011 onwards, please see In the Headlines.

For issues prior to 2011, please see IFRS in Brief / Briefing Sheets archives:

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IFRS in Brief / Briefing sheets archives

For issues from 2011 onwards, please see In the Headlines.

For issues prior to 2011, please see IFRS in Brief / Briefing Sheets archives:

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