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In The Headlines

Som kund hos KPMG är du välkommen att kostnadsfritt prenumerera på vårt e-postbrev om IFRS-nyheter. Ett nyhetsbrev där vi snabbt och kortfattat redogör för de väsentligaste och senaste nyheterna.

Prenumerera på In The Headlines och/eller IASB Observer Notes
Skicka ditt namn, eventuellt företagsnamn och din e-postadress till Jennifer Elfver, jennifer.elfver@kpmg.se så skickar vi In The Headlines som ett e-brev till dig. Du kan även meddela om du önskar prenumerera på IASB Observer Notes som skickas ut i ett separat e-brev.

Liabilities for levies (2013/09)

Levies have become more common in recent years, with governments in a number of jurisdictions introducing levies to raise additional income.

Leases (2013/08)

In a major shake-up of lease accounting, the IASB and FASB have published revised proposals to bring most leases on-balance sheet for lessees.

Accounting for rate-regulated activities (2013/07)

This In the Headlines looks at the IASB's proposed interim guidance on accounting for regulatory deferral accounts by first-time adopters of IFRS.

Integrated Reporting - the journey to better business reporting (2013/06)

The IR Framework is an ambitious attempt to reshape the focus of corporate reporting, aiming to provide a more complete picture of business value.

Employee contributions - simpler and clearer pension accounting (2013/05)

The proposed changes to pension accounting provide relief from the potentially burdensome requirements many entities are applying for in 2013.

Expected credit losses (2013/04)

The IASB's revised proposals are a step change in accounting for impairment, with big impacts likely for banks and similar financial institutions.

Reminder: Effective dates of IFRS (2013/03)

Reminder of newly effective standards and standards issued but not yet effective for annual reporting periods ending on or after 31 March 2013.

Continuing hedge accounting after derivative novations (2013/02)

The IASB’s proposals on the continuation of hedge accounting after novation would provide some relief – but do they go far enough?

Regulators focus on goodwill impairment disclosures (2013/01)

In January, ESMA issued a report European enforcers review of impairment of goodwill and other intangible assets in the IFRS financial statements.

Regulators focus on forbearance (2012/25)

ESMA’s public statement on forbearance comes as an important reminder to financial institutions.

Shaping the future of IFRS (2012/24)

The IASB has issued a feedback statement on its agenda consultation, outlining a new approach to developing standards and sets out new priorities.

Accounting for rate regulated activities (2012/23)

IASB decides to develop an interim standard while it works on a comprehensive IFRS on rate-regulated activities.

Business combination accounting for interests in a joint operation (2012/22)

Business combination accounting for interests in a joint operation: Proposal seeks an end to confusion.

Transfer of a subsidiary to an associate or JV (2012/21)

Transfer of a subsidiary to an associate or JV

Reminder: Effective dates of IFRS (2012/20)

A reminder of newly effective standards and standards issued but not yet effective for annual reporting periods ending on or after 31 December 2012.

Proposal to ban revenue-based amortisation (2012/19)

The IASB proposes to amend IAS 16 and IAS 38 to state explicitly that revenue-based methods of amortisation (and depreciation) cannot be used.

Proposed amendments to IFRS 9 – Classification and measurement (2012/18)

This In the Headlines looks at the IASB’s proposed limited amendments to IFRS 9 (2010) on the classification and measurement.

Proposal to amend equity accounting: new rule seeks consistency (2012/17)

This In the Headlines looks at the IASB’s recent ED on equity accounting – it proposes a rule that would bring consistency, but is it the best answer?

Focus areas for regulators. Disclosures: quality matters (2012/16)

On 12/11/2012, ESMA issued a public statement European common enforcement priorities for 2012 financial statements.

Consolidation relief for investment funds (2012/15)

IASB issued IFRS 10 Consolidated Financial Statements, which introduced a new approach to determining which investees should be consolidated.

Reminder: Effective dates of IFRS (2012/13)

A reminder of newly effective standards and standards issued but not yet effective for annual reporting periods ending on or after 30 September 2012.

Improving risk disclosures in financial reports (2012/14)

FSB Enhanced Disclosure Taskforce publishes its recommendations for banks: Improving risk disclosures in financial reports.

Hedge accounting moves closer to risk management (2012/12)

Hedge accounting moves closer to risk management: Proposals provide more hedging opportunities.

Adopting the consolidation suite of standards (2012/11)

Consolidated Financial Statements, Joint Arrangements and Disclosure of Interests in Other Entities: Transition Guidance – Amendments to IFRS 10, IFRS 11 and IFRS 12.

Increasing the value of auditor reporting (2012/10)

Increasing the value of auditor reporting: IAASB invitation to comment.

Reminder: Effective dates of IFRS (2012/09)

Reminder of newly effective standards and standards issued but not yet effective for reporting periods ending on 30 June 2012.

The subsequent measurement of NCI put liabilities (2012/08)

Draft Interpretation DI/2012/2 Put Options Written on Non-controlling Interests was issued on 31 May 2012.

Proposed guidance on accounting for levies (2012/07)

Draft Interpretation DI/2012/1 Levies Charged by Public Authorities on Entities that Operate in a Specific Market was issued on 31 May 2012.

IASB/FASB update status of convergence projects (2012/06)

The IASB and FASB recently issued a joint progress report on the Boards’ convergence activities.

MG governance review and PIOB work programme (2012/05)

The MG is consulting on whether changes should be made to the governance arrangements of the PIACs. The MG believes that this consideration is needed in response to the financial crisis.

Government loans amendments to IFRS 1 (2012/03)

This In the Headlines summarises the recent amendments to IFRS 1 First-time Adoption of International Financial Reporting Standards.

Reminder: Effective dates of IFRS (2012/04)

Serves as a reminder of newly effective standards and standards issued but not yet effective for interim and annual periods ending on 31 March 2012.

IASB governance reports (2012/02)

Tthe conclusions of independent but co-ordinated review of the IFRS Foundation’s governance and strategy.

ESMA consultation paper: Considerations of Materiality in Financial Reporting (2012/01)

It provides a summary of the ESMA consultation paper Considerations of Materiality in Financial Reporting.

Clarifying IFRS 10 transition (2011/41)

This issue discusses clarifying IFRS 10 transition.

Offsetting financial assets and financial liabilities (2011/40)

This issues of In the Headlines discusses the offsetting financial assets and financial liabilities.

Mandatory effective date of IFRS 9 deferred to 2015 (2011/39)

In the Headlines - Mandatory effective date of IFRS 9 deferred to 1 January 2015.

Reminder: Effective dates of IFRS (2011/38)

Serves as a reminder of newly effective standards and standards issued but not yet effective for interim and annual periods ending on 31 December 2011

November 2011 IASB meetings (2011/36)

Discusses the outcomes of the individual sessions from the IASB’s meetings held in November 2011.

Further EC proposals for reform of the audit market (2011/37)

This issue of In the Headlines discusses the EC proposals for reform of the audit market.

Revenue from contracts with customers: revised proposals (2011/35)

A high level overview of the ED on revenue from contracts with customers. We highlight the business impacts and what companies could start doing now.

Proposed amendments to IFRS 1: measurement of government loans (2011/34)

The IASB has proposed an exception to the retrospective fair value measurement of government loans with below-market rates of interest.

Changes in accounting for production stripping costs likely (2011/33)

IFRIC 20 Stripping Costs in the Production Phase of a Surface Mine will be applicable for years ending on or after 2013, with early adoption permitted

September 2011 IASB meetings (2011/32)

The summary combines the outcomes of the individual sessions from the IASB’s meetings held on 19–21 September 2011.

Integrated reporting: a step towards Better Business Reporting (2011/31)

The IIRC recently published a discussion paper (DP) Towards Integrated Reporting – Communicating Value in the 21st Century.

Update on IASB’s work plan (2011/30)

IASB’s projected targets, the IASB is in the process of obtaining input on the broad strategic direction it should follow in setting its work plan.

Reminder: Effective dates of IFRSs (2011/29)

A reminder of newly effective standards and standards issued but not yet effective for interim and annual periods ending 30 September 2011.

Consolidation exception for qualifying investment entities (2011/28)

Exposure Draft Investment Entities proposes that investment entities measure investments in controlled entities at fair value through profit or loss.

July 2011 IASB meetings (2011/27)

The summary combines the outcomes of the individual sessions from the IASB’s meetings held on 20–22 and 28 July 2011

Should IFRS 9's effective date be pushed back? (2011/26)

IFRS 9 proposes to push back the effective date of IFRS 9 Financial Instruments to annual periods beginning on or after 1 January 2015.

Public consultation on IASB agenda for next three years (2011/25)

Sets out IASB’s views on its strategy for setting its agenda, Seeks views on this strategy and its future work programme.

Release of ninth edition of International Valuation Standards (2011/24)

IVSC, a global body that develops valuation standards, published the ninth edition of the International Valuation Standards.

June 2011 IASB meetings (2011/23)

Summary of the outcomes of individual sessions from the June IASB meetings.

New cycle of improvements to IFRSs (2011/22)

In June 2011 the IASB published ED/2011/2 Improvements to IFRSs as part of the annual improvements project cycle that began in 2009.

Reminder: Effective dates of IFRSs (2011/21)

Serves as a reminder of newly effective standards and standards issued but not yet effective for interim and annual periods ending 30 June 2011.

Employee benefits accounting revised (2011/20)

This issue of ITH focuses on the the amended version of IAS 19 Employee Benefits issued by the IASB on 16 June 2011.

Presentation of other comprehensive income (2011/19)

Focuses on the Presentation of Items of Other Comprehensive Income issued by the IASB on 16 June 2011.

Reminder: Effective dates of IFRSs (2011/08)

Serves as a reminder of newly effective standards and standards issued but not yet effective for interim and annual periods ending 31 March 2011.

February 2011 IASB meetings (2011/07)

The IASB meetings took place on 1, 2 and 15 – 18 February 2011. The summary below combines the outcomes of the individual sessions.

The challenges of the evolving nature of disclosures (2011/06)

In January 2011, the IAASB published Discussion Paper The Evolving Nature of Financial Reporting: Disclosure and Its Audit Implications.

Consultative report on the IFRS Foundation's governance (2011/05)

The IFRS Monitoring Board published its Consultative Report on the Review of the IFRS Foundation’s Governance on 7 February 2011.

Impairment of financial assets managed in an open portfolio (2011/04)

The IASB and the FASB published Supplement to ED/2009/12 Financial Instruments: Amortised Cost and Impairment (the supplement) on 31 January 2011.

January 2011 IASB meetings (2011/03)

The January meetings of the IASB. This summary combines the outcomes of the individual sessions from the January meetings.

Proposals for common approach to offsetting financial assets (2011/02)

The IASB and the FASB engaged in a joint project on offsetting financial assets and financial liabilities.

December 2010 IASB meetings (2011/01)

The December meetings of the IASB. This summary combines the outcomes of the individual sessions from the December meetings..

In the Headlines

In the headlines provide information in relation to new exposure drafts and standards issued by the IASB.

Kontakt

Carina Edlund

Head of Accounting Advisory Services

carina.edlund@kpmg.se

+46 (0)8 7239580

Göran Arnell

Partner FS GRC

goran.arnell@kpmg.se

+46 (0)8 7239651

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KPMG International Cooperative ("KPMG International"), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm.

KPMG i Almedalen

Climate Change & Sustainability Services

European Leasing 2012

Career News

In The Headlines

Kontakt