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IFR Bulletins

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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 

 

 

 IFRB 2013

 
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2013/11ESMA’s thirteenth extract from its database of enforcement decisions taken by EU National Enforcers of financial information (IFRS)IFRB-2013-11.pdf940 KB
  
2013/10Defined Benefit Plans: Employee ContributionsIFRB-2013-10.pdf713 KB
  
2013/09Financial Instruments: Expected Credit LossesIFRB-2013-09.pdf793 KB
  
2013/08Novation of Derivatives and Continuation of Hedge AccountingIFRB-2013-08.pdf827 KB
  
2013/07ESMA’s review of impairment of goodwill and other intangible assets in the IFRS financial statementsIFRB-2013-07.pdf778 KB
  
2013/06Illustrative Examples to accompany IFRS 13 Fair Value Measurement Unquoted equity instruments within the scope of IFRS 9 Financial Instruments.IFRB-2013-06.pdf640 KB
  
2013/05Recoverable Amount Disclosures for Non-financial AssetsIFRB-2013-05.pdf543 KB
  
2013/04IFRSs, IFRICs and amendments available for early adoption for 31 December 2012 year endsIFRB-2013-04.pdf563 KB
  
2013/03IASB Feedback Statement on the 2011 Agenda ConsultationIFRB-2013-03.pdf557 KB
  
2013/02Acquisition of an Interest in a Joint Operation: proposed amendment to IFRS 11IFRB-2013-02.pdf451 KB
  
2013/01Sale or Contribution of Assets between an Investor and its Associate or Joint VentureIFRB-2013-01.pdf445 KB
  

 

 

 

 IFRB 2012

 
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2012/20Clarification of Acceptable Methods of Depreciation and AmortisationIFRB-2012-20.pdf504 KB
  
2012/19Classification and Measurement: Limited Amendments to IFRS 9IFRB-2012-19.pdf1270 KB
  
2012/18Equity Method: Share of Other Net Asset ChangesIFRB-2012-18.pdf576 KB
  
2012/17Exposure Draft Improvements 2011-2013 CycleIFRB-2012-17.pdf529 KB
  
2012/16ESMA’s European common enforcement priorities for 2012 financial statementsIFRB-2012-16.pdf988 KB
  
2012/15Investment Entities (Amendments to IFRS 10, IFRS 12 and IAS 27)IFRB-2012-15.pdf1013 KB
  
2012/14ESMA’s twelfth extract from its database of enforcement decisions taken by EU National Enforcers of financial information (IFRS)IFRB-2012-14.pdf709 KB
  
2012/13IFRS 9 Hedge AccountingIFRB-2012-13.pdf938 KB
  
2012/12IFRSs, IFRICs and Amendments that are Mandatory for the First Time for 31 December 2012 Year EndsIFRB-2012-12.pdf855 KB
  
2012/11Update of IASB Work Plan as at 19 October 2012IFRB-2012-11.pdf656 KB
  
2012/10Transitional Guidance for new Consolidation StandardsIFRB-2012-10.pdf692 KB
  
2012/09Levies Charged by Public Authorities on Entities that Operate in a Specific MarketIFRB-2012-09.pdf684 KB
  
2012/08Put Options Written on Non-controlling InterestsIFRB-2012-08.pdf607 KB
  
2012/07Annual Improvements to IFRSs 2009 – 2011 CycleIFRB-2012-07.pdf676 KB
  
2012/06Proposed improvements to IFRSIFRB-2012-06.pdf847 KB
  
2012/05Amendments to IFRS 1 - Governement LoansIFRB-2012-05.pdf652 KB
  
2012/04ESMA’s eleventh extract from its database of enforcement decisions taken by EU National Enforcers of financial information (IFRS)IFRB-2012-04.pdf754 KB
  
2012/03ESMA’s tenth extract from its database of enforcement decisions taken by EU National Enforcers of financial information (IFRS)IFRB-2012-03.pdf782 KB
  
2012/02ESMA’s ninth extract from its database of enforcement decisions taken by EU National Enforcers of financial information (IFRS)IFRB-2012-02.pdf716 KB
  
2012/01ESMA’s eighth extract from its database of enforcement decisions taken by EU National Enforcers of financial information (IFRS)IFRB-2012-01.pdf718 KB
  

 

 

 IFRB 2011

 
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2011/17IFRSs, IFRICs and amendments available for early adoption for 31 December 2011 year ends776 KB IFRB-2011-17.pdfIFRB-2011-17
2011/16ESMA's Review on the Implementation of IFRS 8 - Operating Segments607 KB IFRB-2011-16.pdfIFRB-2011-16
2011/15IFRSs, IFRICs and amendments that are mandatory for the first time for 31 December 2011 year ends571 KB IFRB-2011-15.pdfIFRB-2011-15
2011/14Investment Entities623 KB IFRB-2011-14.pdfIFRB-2011-14
2011/13Government Loans - Proposed amendments to IFRS 1593 KB IFRB-2011-13.pdfIFRB-2011-13
2011/12IFRIC 20 Stripping Costs in the Production Phase of a Surface Mine609 KB IFRB-2011-12.pdfIFRB-2011-12
2011/11Proposed Improvements to IFRS729 KB IFRB-2011-11.pdfIFRB-2011-11
2011/10Joint Arrangements, and Investments in Associates and Joint Ventures831 KB IFRB-2011-10.pdfIFRB-2011-10
2011/09Amendment to IAS 19 - Employee Benefits759 KB IFRB-2011-09.pdfIFRB-2011-09
2011/08Amendment to IAS 1 - Presentation of Financial Statements589 KB IFRB-2011-08.pdfIFRB-2011-08
2011/07Financial Instruments: Impairment - Supplement to Exposure Draft and subsequent IASB redeliberations 289 KB IFRB-2011-07.pdfIFRB-2011-07
2011/06Accounting for subsidiaries, joint arrangements and associates, and disclosures of interests in other entities 314 KB IFRB-2011-06.pdfIFRB-2011-06
2011/05Offsetting Financial Assets and Financial Liabilities 213 KB IFRB-2011-05.pdfIFRB-2011-05
2011/04IFRS(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.pdfIFRB-2011-04
2011/03IFRS(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.pdfIFRB-2011-03
2011/02IFRS 9 Financial Instruments: Classification and Measurement of Financial Liabilities, and Derecognition of Financial Assets and Financial Liabilities300 KB IFRB-2011-02.pdfIFRB-2011-02
2011/01Deferred Tax - Recovery of Underlying Assets231 KB IFRB-2011-01.pdfIFRB-2011-01

 

 

 IFRB 2010

 
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2010/25Amendments to IFRS 7 Financial Instruments: Disclosures276 KB IFRB-2010-25.pdfIFRB-2010-25
2010/24Conceptual Framework for Financial Reporting 2010234 KB IFRB-2010-24.pdfIFRB-2010-24
2010/23Severe Hyperinflation: Proposed amendment to IFRS 1139 KB IFRB-2010-23.pdfIFRB-2010-23
2010/22Deferred Tax: Recovery of Underlying Assets, Proposed amendments to IAS 12165 KB IFRB- 2010-22.pdfIFRB- 2010-22
2010/21Leases357 KB IFRB-2010-21.pdfIFRB-2010-21
2010/20Stripping Costs in the Production Phase of a Surface Mine212 KB IFRB-2010-20.pdfIFRB-2010-20
2010/19Removal of Fixed Dates for First-time Adopters: Proposed Amendments to IFRS 1179 KB IFRB-2010-19.pdfIFRB-2010-19
2010/18The Annual Improvements Process: Proposals to Amend the Due Process Handbook for the IASB179 KB IFRB-2010-18.pdfIFRB-2010-18
2010/17Measurement Uncertainty Analysis Disclosure of Fair Value Measurements, Limited Re-exposure of Proposed Amendments131 KB IFRB-2010-17.pdfIFRB-2010-17
2010/16Presentation of Items of Other Comprehensive Income, Proposed Amendments to IAS 1123 KB IFRB-2010-16.pdfIFRB-2010-16
2010/15Revenue from Contracts with Customers139 KB IFRB-2010-15.pdfIFRB-2010-15
2010/14Measurement of Liabilities in IAS 37, Limited Re-exposure of Proposed Amendments to IAS 37124 KB IFRB-2010-14.pdfIFRB-2010-14
2010/13Defined Benefit Plans, Proposed Amendments to IAS 19149 KB IFRB-2010-13.pdfIFRB-2010-13
2010/12Conceptual Framework for Financial Reporting, The Reporting Entity120 KB IFRB-2010-12.pdfIFRB-2010-12
2010/11Fair Value Option for Financial Liabilities119 KB IFRB-2010-11.pdfIFRB-2010-11
2010/10Improvements to International Financial Reporting Standards127 KB IFRB-2010-10.pdfIFRB-2010-10
2010/09Financial Instruments: Amortised Cost and Impairment136 KB IFRB-2010-09.pdfIFRB-2010-09
2010/08Limited Exemption from Comparative IFRS 7 Disclosures for First-time Adopters (Amendment to IFRS 1)109 KB IFRB-2010-08.pdfIFRB-2010-08
2010/07CESR - seventh extract from its database of enforcement decisions taken by EU National Enforcers of financial information272 KB IFRB-2010-07.pdfIFRB-2010-07
2010/06CESR - sixth extract from its database of enforcement decisions taken by EU National Enforcers of financial information230 KB IFRB-2010-06.pdfIFRB-2010-06
2010/05CESR - fifth extract from its database of enforcement decisions taken by EU National Enforcers of financial information244 KB IFRB-2010-05.pdfIFRB-2010-05
2010/04Prepayment of a Minimum Funding Requirement: Amendments to IFRIC 14253 KB IFRB-2010-04.pdfIFRB-2010-04
2010/03IFRC 19 Extinguishing Financial Liabilities with Equity Instruments254 KB IFRB-2010-03.pdfIFRB-2010-03
2010/02IFRS 9 Financial Instruments288 KB IFRB-2010-02.pdfIFRB-2010-02
2010/01IAS 24: Related Party Disclosures248 KB IFRB-2010-01.pdfIFRB-2010-01

 

 

 IFRB 2009

 
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2009/10Amendment to IAS 32: Classification of Rights Issues205 KB IFRB-2009-10.pdfIFRB-2009-10
2009/09Improvements to International Financial Reporting Standards674 KB IFRB-2009-09.pdfIFRB-2009-09
2009/08Additional Exemptions for First-time Adopters (Amendments to IFRS 1)520 KB IFRB-2009-08.pdfIFRB-2009-08
2009/07Group Cash-settled share-based Transactions: Amendments to IFRS 2625 KB IFRB-2009-07.pdfIFRB-2009-07
2009/06Financial Instruments: Classification and Measurement306 KB IFRB-2009-06.pdfIFRB-2009-06
2009/05Improving Disclosures about Financial Instruments (Amendments to IFRS 7)381 KB IFRB-2009-05.pdfIFRB-2009-05
2009/04CESR publishes a fourth extract from its database of enforcement decisions taken by EU National Enforcers of financial information (IFRS)255 KB IFRB-2009-04.pdfIFRB-2009-04
2009/03IFRIC 18 Transfers of Assets from Customers228 KB IFRB-2009-03.pdfIFRB-2009-03
2009/02IFRIC 16 Hedges of a Net Investment in a Foreign Operation187 KB IFRB-2009-02.pdfIFRB-2009-02
2009/01IFRIC 17 Distributions of Non-cash Assets to Owners385 KB IFRB-2009-01.pdfIFRB-2009-01

  

 

 IFRB 2008

 
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2008/18Amendments to IAS 39 and IFRS 7 Reclassification of Financial Assets429 KB IFRB-2008-18.pdfIFRB-2008-18
2008/17CESR publishes a third extract from its database of enforcement decisions taken by EU National Enforcers of financial information (IFRS)497 KB IFRB-2008-17.pdfIFRB-2008-17
2008/16Agreements for the construction of real estate381 KB IFRB-2008-16.pdfIFRB-2008-16
2008/15Exposure draft of proposed amendments to IFRS 2 Share-based Payment and IFRIC 11 IFRS 2 - Group and Treasury Share Transaction373 KB IFRB-2008-15.pdfIFRB-2008-15
2008/14Amendments to IFRS regarding the cost of an investment in a subsidiary, jointly controlled entity or associate369 KB IFRB-2008-14.pdfIFRB-2008-14
2008/13IFRS 3 (Revised 2008) Business Combinations and IAS 27 (Revised 2008) Consolidated and Separate Financial Statements552 KB IFRB-2008-13.pdfIFRB-2008-13
2008/12IFRIC publishes proposed guidance on accounting for customer contributions552 KB IFRB-2008-12.pdfIFRB-2008-12
2008/11IAS 1 Presentation of Financial Statements (revised 2007)239 KB IFRB-2008-11.pdfIFRB-2008-11
2008/10IFRIC publishes proposed guidance on distributions of non-cash assets174 KB IFRB-2008-10.pdfIFRB-2008-10
2008/09Amendments to IAS 32 and IAS 1; Puttable financial instruments and obligations arising on liquidation212 KB IFRB-2008-09.pdfIFRB-2008-09
2008/08New and revised international standards and interpretations in issue at 31 December 2007264 KB IFRB-2008-08.pdfIFRB-2008-08
2008/07CESR publishes a second extract from its database of enforcement decisions taken by EU National Enforcers of financial information (IFRS)314 KB IFRB-2008-07.pdfIFRB-2008-07
2008/06Superseded by issue 14, 200816 KB IFRB-2008-06.docxIFRB-2008-06
2008/05IFRS 3 Business Combinations (revised) and IAS 27 Consolidated and Separate Financial Statements (as amended 2008)243 KB IFRB-2008-05.pdfIFRB-2008-05
2008/04Amendment to IFRS 2: Share-based Payment - Vesting Conditions and Cancellations184 KB IFRB-2008-04.pdfIFRB-2008-04
2008/03IFRIC Interpretation 14: The Limit on a Defined Benefit Asset, Minimum Funding Requirement and their Interaction323 KB IFRB-2008-03.pdfIFRB-2008-03
2008/02IFRIC Interpretation 13: Customer Loyalty Programmes372 KB IFRB-2008-02.pdfIFRB-2008-02
2008/01Improvements to International Financial Reporting Standards389 KB IFRB-2008-01.pdfIFRB-2008-01

 

 

 IFRB 2007

 
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2007/10IFRIC Interpretation 12: Service Concession Arrangements506 KB IFRB-2007-10.pdfIFRB-2007-10
2007/09New and revised standards and interpretations in issue at 30 June 2007689 KB IFRB-2007-09.pdfIFRB-2007-09
2007/08New and revised standards and interpretations and local endorsement453 KB IFRB-2007-08.pdfIFRB-2007-08
2007/07SEC “Staff Observations in the Review of IFRS Financial Statements”623 KB IFRB-2007-07.pdfIFRB-2007-07
2007/06CESR publishes key information from its database of enforcement decisions taken by EU National Enforcers of financial information (IFRS)227 KB IFRB-2007-06.pdfIFRB-2007-06
2007/05IAS 8 disclosures of standards and interpretations not yet adopted, and the effect of EU endorsement324 KB IFRB-2007-05.pdfIFRB-2007-05
2007/04IAS 23 Borrowing Costs364 KB IFRB-2007-04.pdfIFRB-2007-04
2007/03IASB issues proposals to amend IAS 24 Related Party Disclosures380 KB IFRB-2007-03.pdfIFRB-2007-03
2007/02New and revised standards and interpretations in issue at 31st December 2006306 KB IFRB-2007-02.pdfIFRB-2007-02
2007/01IFRS 8 Operating Segments474 KB IFRB-2007-01.pdfIFRB-2007-01

 

 IFRB 2006

 
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2006/07IFRIC Interpretation 11: Group and Treasury Share Transactions426 KB IFRB-2006-07.pdfIFRB-2006-07
2006/06Proposed amendments to IAS 1 Presentation of Financial Statements187 KB IFRB-2006-06.pdfIFRB-2006-06
2006/05Proposed amendment to IFRS 2 Share-based Payment – Vesting Conditions and Cancellations168 KB IFRB-2006-05.pdfIFRB-2006-05
2006/04IFRIC Interpretation 8: Scope of IFRS 2168 KB IFRB-2006-04.pdfIFRB-2006-04
2006/03Amendments to IAS 21 The Effects of Changes in Foreign Exchange Rates – Net Investment in a Foreign Operation108 KB IFRB-2006-03.pdfIFRB-2006-03
2006/02Status of EU endorsed IFRSs108 KB IFRB-2006-02.pdfIFRB-2006-02
2006/01Definition of control under IAS 27 Consolidated and Separate Financial Statements221 KB IFRB-2006-01.pdfIFRB-2006-01
 

 

    
 

 IFRB 2005

 
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2005/05IFRS 7 Financial Instruments: Disclosures and amendment to IAS 1 Presentation of Financial Statements – Capital Disclosures164 KB IFRB-2005-05.pdfIFRB-2005-05
2005/04Proposed amendments to IAS 27 Consolidated and Separate Financial Statements108 KB IFRB-2005-04.pdfIFRB-2005-04
2005/03Proposed amendments to IFRS 3 Business Combinations171 KB IFRB-2005-03.pdfIFRB-2005-03
2005/02Proposed amendments to IAS 37 Provisions, Contingent Liabilities and Contingent Assets, and to IAS 19 Employee Benefits107 KB IFRB-2005-02.pdfIFRB-2005-02
2005/01IAS 39: Fair value option366 KB IFRB-2005-01.pdfIFRB-2005-01

 

 

 

 

BDO IFRS Alerts are brief summaries of the latest developments in the international financial reporting. They are published shortly after the IASB issues new or amended standards and exposure drafts. All IFRS Alerts can be viewed here:

 
 

 IFRS ALERTS

 
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2012/03Offsetting financial assets and financial liabilities520 KB IFRS-ALERT-2012-03.pdf
  
2012/02Mandatory Effective Date of IFRS 9 and Transition Disclosures511 KB IFRS-ALERT-2012-02.pdf
  
2012/01IFRS 10 Consolidated Financial Statements - Transition Guidance518 KB IFRS-ALERT-2012-01.pdf
  
2011/04Revenue from Contracts with Customers657 KB IFRS-ALERT-2011-04.pdf
  
2011/03Exposure Draft: Improvements to IFRSs246 KB IFRS-ALERT-2011-03.pdf
  
2011/02Revised Standard: IAS 19: Employee Benefits251 KB IFRS-ALERT-2011-02.pdf
  
2011/01Amendments to IAS 1: Presentation of Financial Statements231 KB IFRS-ALERT-2011-01.pdf