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IASeminars Blog

IASeminars offer over 100 different classroom-based and online course titles to clients from more than 130 different countries, from IFRS seminars to financial ethics training.

Archive by category: IFRS (international accounting) Return
January 2013
Our article provides an overview of the latest Exposure Drafts issued by the IASB in November and December 2012:
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September 2012
Post-implementation reviews allow the IASB to establish whether major new or amended standards are working as intended.
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August 2012
A business combination under common control is a transaction in which all of the combining entities or businesses are ultimately controlled by the same party or parties both before and after the transaction.
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IASeminars mentioned in the July 2012 SEC "Work Plan for the Consideration
of Incorporating IFRS into the Financial Reporting System for U.S. Issuers".
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July 2012
On June 28, 2012, the IASB published amendments to the transition guidance in IFRS 10 Consolidated Financial Statements, IFRS 11 Joint Arrangements and IFRS 12 Disclosure of Interests in Other Entities.
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On July 13, 2012 the US Securities and Exchange Commission published its final staff report on the “Work Plan for the Consideration of Incorporating International Financial Reporting Standards into the Financial Reporting System for U.S. Issuers”. 
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While many governments around the world have (or are planning to) switch from their respective country-specific accounting rules to International Financial Reporting Standards (IFRS), the United States has not yet decided to transition from U.S. GAAP.
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June 2012
The annual improvements process has been developed by the IASB to deal efficiently with a collection of narrow scope amendments to IFRSs. It is a vehicle for making non-urgent but necessary changes to IFRSs.
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May 2012
This article gives an overview of the status of the IASB’s project on leases, which is part of the IASB’s and FASB’s programme of improvement and convergence. It discusses the potential impact of the proposed rules on the financial statements of lessees.
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