This is one of BDO's regular publications, focusing on the latest developments in the area of international financial reporting. They are issued when a new International Financial Reporting Standard or Interpretation is released or, if the subject is significant, when an exposure draft is issued for comment. All bulletins can be viewed here:
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| 2012/04 | ESMA’s eleventh extract from its database of enforcement decisions taken by EU National Enforcers of financial information (IFRS) |  | 754 KB
| | | 2012/03 | ESMA’s tenth extract from its database of enforcement decisions taken by EU National Enforcers of financial information (IFRS) | | 782 KB
| | | 2012/02 | ESMA’s ninth extract from its database of enforcement decisions taken by EU National Enforcers of financial information (IFRS) | | 716 KB
| | | 2012/01 | ESMA’s eighth extract from its database of enforcement decisions taken by EU National Enforcers of financial information (IFRS) | | 718 KB
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| 2011/17 | IFRSs, IFRICs and amendments available for early adoption for 31 December 2011 year ends | 776 KB
| | IFRB-2011-17 | | 2011/16 | ESMA's Review on the Implementation of IFRS 8 - Operating Segments | 607 KB
| | IFRB-2011-16 | | 2011/15 | IFRSs, IFRICs and amendments that are mandatory for the first time for 31 December 2011 year ends | 571 KB
| | IFRB-2011-15 | | 2011/14 | Investment Entities | 623 KB
| | IFRB-2011-14 | | 2011/13 | Government Loans - Proposed amendments to IFRS 1 | 593 KB
| | IFRB-2011-13 | | 2011/12 | IFRIC 20 Stripping Costs in the Production Phase of a Surface Mine | 609 KB
| | IFRB-2011-12 | | 2011/11 | Proposed Improvements to IFRS | 729 KB
| | IFRB-2011-11 | | 2011/10 | Joint Arrangements, and Investments in Associates and Joint Ventures | 831 KB
| | IFRB-2011-10 | | 2011/09 | Amendment to IAS 19 - Employee Benefits | 759 KB
| | IFRB-2011-09 | | 2011/08 | Amendment to IAS 1 - Presentation of Financial Statements | 589 KB
| | IFRB-2011-08 | | 2011/07 | Financial Instruments: Impairment - Supplement to Exposure Draft and subsequent IASB redeliberations | 289 KB
| | IFRB-2011-07 | | 2011/06 | Accounting for subsidiaries, joint arrangements and associates, and disclosures of interests in other entities | 314 KB
| | IFRB-2011-06 | | 2011/05 | Offsetting Financial Assets and Financial Liabilities | 213 KB
| | IFRB-2011-05 | | 2011/04 | IFRS(s), IFRIC(s) and Amendments Available for Early Adoption for 31 December 2010 Year Ends as at 31 January 2011 | 383 KB
| | IFRB-2011-04 | | 2011/03 | IFRS(s), IFRIC(s) and Amendments Mandatory for the First Time for 31 December 2010 Year Ends as at 31 January 2011 | 501 KB
| | IFRB-2011-03 | | 2011/02 | IFRS 9 Financial Instruments: Classification and Measurement of Financial Liabilities, and Derecognition of Financial Assets and Financial Liabilities | 300 KB
| | IFRB-2011-02 | | 2011/01 | Deferred Tax - Recovery of Underlying Assets | 231 KB
| | IFRB-2011-01 |
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| 2010/25 | Amendments to IFRS 7 Financial Instruments: Disclosures | 276 KB
| | IFRB-2010-25 | | 2010/24 | Conceptual Framework for Financial Reporting 2010 | 234 KB
| | IFRB-2010-24 | | 2010/23 | Severe Hyperinflation: Proposed amendment to IFRS 1 | 139 KB
| | IFRB-2010-23 | | 2010/22 | Deferred Tax: Recovery of Underlying Assets, Proposed amendments to IAS 12 | 165 KB
| | IFRB- 2010-22 | | 2010/21 | Leases | 357 KB
| | IFRB-2010-21 | | 2010/20 | Stripping Costs in the Production Phase of a Surface Mine | 212 KB
| | IFRB-2010-20 | | 2010/19 | Removal of Fixed Dates for First-time Adopters: Proposed Amendments to IFRS 1 | 179 KB
| | IFRB-2010-19 | | 2010/18 | The Annual Improvements Process: Proposals to Amend the Due Process Handbook for the IASB | 179 KB
| | IFRB-2010-18 | | 2010/17 | Measurement Uncertainty Analysis Disclosure of Fair Value Measurements, Limited Re-exposure of Proposed Amendments | 131 KB
| | IFRB-2010-17 | | 2010/16 | Presentation of Items of Other Comprehensive Income, Proposed Amendments to IAS 1 | 123 KB
| | IFRB-2010-16 | | 2010/15 | Revenue from Contracts with Customers | 139 KB
| | IFRB-2010-15 | | 2010/14 | Measurement of Liabilities in IAS 37, Limited Re-exposure of Proposed Amendments to IAS 37 | 124 KB
| | IFRB-2010-14 | | 2010/13 | Defined Benefit Plans, Proposed Amendments to IAS 19 | 149 KB
| | IFRB-2010-13 | | 2010/12 | Conceptual Framework for Financial Reporting, The Reporting Entity | 120 KB
| | IFRB-2010-12 | | 2010/11 | Fair Value Option for Financial Liabilities | 119 KB
| | IFRB-2010-11 | | 2010/10 | Improvements to International Financial Reporting Standards | 127 KB
| | IFRB-2010-10 | | 2010/09 | Financial Instruments: Amortised Cost and Impairment | 136 KB
| | IFRB-2010-09 | | 2010/08 | Limited Exemption from Comparative IFRS 7 Disclosures for First-time Adopters (Amendment to IFRS 1) | 109 KB
| | IFRB-2010-08 | | 2010/07 | CESR - seventh extract from its database of enforcement decisions taken by EU National Enforcers of financial information | 272 KB
| | IFRB-2010-07 | | 2010/06 | CESR - sixth extract from its database of enforcement decisions taken by EU National Enforcers of financial information | 230 KB
| | IFRB-2010-06 | | 2010/05 | CESR - fifth extract from its database of enforcement decisions taken by EU National Enforcers of financial information | 244 KB
| | IFRB-2010-05 | | 2010/04 | Prepayment of a Minimum Funding Requirement: Amendments to IFRIC 14 | 253 KB
| | IFRB-2010-04 | | 2010/03 | IFRC 19 Extinguishing Financial Liabilities with Equity Instruments | 254 KB
| | IFRB-2010-03 | | 2010/02 | IFRS 9 Financial Instruments | 288 KB
| | IFRB-2010-02 | | 2010/01 | IAS 24: Related Party Disclosures | 248 KB
| | IFRB-2010-01 |
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| 2009/10 | Amendment to IAS 32: Classification of Rights Issues | 205 KB
| | IFRB-2009-10 | | 2009/09 | Improvements to International Financial Reporting Standards | 674 KB
| | IFRB-2009-09 | | 2009/08 | Additional Exemptions for First-time Adopters (Amendments to IFRS 1) | 520 KB
| | IFRB-2009-08 | | 2009/07 | Group Cash-settled share-based Transactions: Amendments to IFRS 2 | 625 KB
| | IFRB-2009-07 | | 2009/06 | Financial Instruments: Classification and Measurement | 306 KB
| | IFRB-2009-06 | | 2009/05 | Improving Disclosures about Financial Instruments (Amendments to IFRS 7) | 381 KB
| | IFRB-2009-05 | | 2009/04 | CESR publishes a fourth extract from its database of enforcement decisions taken by EU National Enforcers of financial information (IFRS) | 255 KB
| | IFRB-2009-04 | | 2009/03 | IFRIC 18 Transfers of Assets from Customers | 228 KB
| | IFRB-2009-03 | | 2009/02 | IFRIC 16 Hedges of a Net Investment in a Foreign Operation | 228 KB
| | IFRB-2009-02 | | 2009/01 | IFRIC 17 Distributions of Non-cash Assets to Owners | 385 KB
| | IFRB-2009-01 |
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| 2008/18 | Amendments to IAS 39 and IFRS 7 Reclassification of Financial Assets | 429 KB
| | IFRB-2008-18 | | 2008/17 | CESR publishes a third extract from its database of enforcement decisions taken by EU National Enforcers of financial information (IFRS) | 497 KB
| | IFRB-2008-17 | | 2008/16 | Agreements for the construction of real estate | 381 KB
| | IFRB-2008-16 | | 2008/15 | Exposure draft of proposed amendments to IFRS 2 Share-based Payment and IFRIC 11 IFRS 2 - Group and Treasury Share Transaction | 373 KB
| | IFRB-2008-15 | | 2008/14 | Amendments to IFRS regarding the cost of an investment in a subsidiary, jointly controlled entity or associate | 369 KB
| | IFRB-2008-14 | | 2008/13 | IFRS 3 (Revised 2008) Business Combinations and IAS 27 (Revised 2008) Consolidated and Separate Financial Statements | 552 KB
| | IFRB-2008-13 | | 2008/12 | IFRIC publishes proposed guidance on accounting for customer contributions | 552 KB
| | IFRB-2008-12 | | 2008/11 | IAS 1 Presentation of Financial Statements (revised 2007) | 239 KB
| | IFRB-2008-11 | | 2008/10 | IFRIC publishes proposed guidance on distributions of non-cash assets | 174 KB
| | IFRB-2008-10 | | 2008/09 | Amendments to IAS 32 and IAS 1; Puttable financial instruments and obligations arising on liquidation | 212 KB
| | IFRB-2008-09 | | 2008/08 | New and revised international standards and interpretations in issue at 31 December 2007 | 264 KB
| | IFRB-2008-08 | | 2008/07 | CESR publishes a second extract from its database of enforcement decisions taken by EU National Enforcers of financial information (IFRS) | 314 KB
| | IFRB-2008-07 | | 2008/06 | Superseded by issue 14, 2008 | 16 KB
|  | IFRB-2008-06 | | 2008/05 | IFRS 3 Business Combinations (revised) and IAS 27 Consolidated and Separate Financial Statements (as amended 2008) | 243 KB
| | IFRB-2008-05 | | 2008/04 | Amendment to IFRS 2: Share-based Payment - Vesting Conditions and Cancellations | 184 KB
| | IFRB-2008-04 | | 2008/03 | IFRIC Interpretation 14: The Limit on a Defined Benefit Asset, Minimum Funding Requirement and their Interaction | 323 KB
| | IFRB-2008-03 | | 2008/02 | IFRIC Interpretation 13: Customer Loyalty Programmes | 372 KB
| | IFRB-2008-02 | | 2008/01 | Improvements to International Financial Reporting Standards | 389 KB
| | IFRB-2008-01 |
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| 2007/10 | IFRIC Interpretation 12: Service Concession Arrangements | 506 KB
| | IFRB-2007-10 | | 2007/09 | New and revised standards and interpretations in issue at 30 June 2007 | 689 KB
| | IFRB-2007-09 | | 2007/08 | New and revised standards and interpretations and local endorsement | 453 KB
| | IFRB-2007-08 | | 2007/07 | SEC “Staff Observations in the Review of IFRS Financial Statements” | 623 KB
| | IFRB-2007-07 | | 2007/06 | CESR publishes key information from its database of enforcement decisions taken by EU National Enforcers of financial information (IFRS) | 227 KB
| | IFRB-2007-06 | | 2007/05 | IAS 8 disclosures of standards and interpretations not yet adopted, and the effect of EU endorsement | 324 KB
| | IFRB-2007-05 | | 2007/04 | IAS 23 Borrowing Costs | 364 KB
| | IFRB-2007-04 | | 2007/03 | IASB issues proposals to amend IAS 24 Related Party Disclosures | 380 KB
| | IFRB-2007-03 | | 2007/02 | New and revised standards and interpretations in issue at 31st December 2006 | 380 KB
| | IFRB-2007-02 | | 2007/01 | IFRS 8 Operating Segments | 474 KB
| | IFRB-2007-01 |
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| 2006/07 | IFRIC Interpretation 11: Group and Treasury Share Transactions | 426 KB
| | IFRB-2006-07 | | 2006/06 | Proposed amendments to IAS 1 Presentation of Financial Statements | 187 KB
| | IFRB-2006-06 | | 2006/05 | Proposed amendment to IFRS 2 Share-based Payment – Vesting Conditions and Cancellations | 168 KB
| | IFRB-2006-05 | | 2006/04 | IFRIC Interpretation 8: Scope of IFRS 2 | 168 KB
| | IFRB-2006-04 | | 2006/03 | Amendments to IAS 21 The Effects of Changes in Foreign Exchange Rates – Net Investment in a Foreign Operation | 108 KB
| | IFRB-2006-03 | | 2006/02 | Status of EU endorsed IFRSs | 108 KB
| | IFRB-2006-02 | | 2006/01 | Definition of control under IAS 27 Consolidated and Separate Financial Statements | 221 KB
| | IFRB-2006-01 |
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| 2005/05 | IFRS 7 Financial Instruments: Disclosures and amendment to IAS 1 Presentation of Financial Statements – Capital Disclosures | 164 KB
| | IFRB-2005-05 | | 2005/04 | Proposed amendments to IAS 27 Consolidated and Separate Financial Statements | 108 KB
| | IFRB-2005-04 | | 2005/03 | Proposed amendments to IFRS 3 Business Combinations | 171 KB
| | IFRB-2005-03 | | 2005/02 | Proposed amendments to IAS 37 Provisions, Contingent Liabilities and Contingent Assets, and to IAS 19 Employee Benefits | 107 KB
| | IFRB-2005-02 | | 2005/01 | IAS 39: Fair value option | 366 KB
| | IFRB-2005-01 |
| Compliance Details javascript:commonShowModalDialog('{SiteUrl}/_layouts/itemexpiration.aspx?ID={ItemId}&List={ListId}', 'center:1;dialogHeight:500px;dialogWidth:500px;resizable:yes;status:no;location:no;menubar:no;help:no', function GotoPageAfterClose(pageid){if(pageid == 'hold') {STSNavigate(unescape(decodeURI('{SiteUrl}'))+'/_layouts/hold.aspx?ID={ItemId}&List={ListId}'); return false;} if(pageid == 'audit') {STSNavigate(unescape(decodeURI('{SiteUrl}'))+'/_layouts/Reporting.aspx?Category=Auditing&backtype=item&ID={ItemId}&List={ListId}'); return false;} if(pageid == 'config') {STSNavigate(unescape(decodeURI('{SiteUrl}'))+'/_layouts/expirationconfig.aspx?ID={ItemId}&List={ListId}'); return false;}}, null); return false; 0x0 0x1 ContentType 0x01 898 Edit in Browser /_layouts/images/icxddoc.gif /Services/Audit/IFRS/IFR-Bulletins-2011/_layouts/formserver.aspx?XsnLocation={ItemUrl}&OpenIn=Browser&Source={Source} 0x0 0x1 FileType xsn 255 Edit in Browser /_layouts/images/icxddoc.gif /Services/Audit/IFRS/IFR-Bulletins-2011/_layouts/formserver.aspx?XmlLocation={ItemUrl}&OpenIn=Browser&Source={Source} 0x0 0x1 ProgId InfoPath.Document 255 Edit in Browser /_layouts/images/icxddoc.gif /Services/Audit/IFRS/IFR-Bulletins-2011/_layouts/formserver.aspx?XmlLocation={ItemUrl}&OpenIn=Browser&Source={Source} 0x0 0x1 ProgId InfoPath.Document.2 255 Edit in Browser /_layouts/images/icxddoc.gif /Services/Audit/IFRS/IFR-Bulletins-2011/_layouts/formserver.aspx?XmlLocation={ItemUrl}&OpenIn=Browser&Source={Source} 0x0 0x1 ProgId InfoPath.Document.3 255 Edit in Browser /_layouts/images/icxddoc.gif /Services/Audit/IFRS/IFR-Bulletins-2011/_layouts/formserver.aspx?XmlLocation={ItemUrl}&OpenIn=Browser&Source={Source} 0x0 0x1 ProgId InfoPath.Document.4 255 |
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