Monthly reporting pack - September 2011 |
This document provides a “signpost” to significant accounting and reporting developments and related publications during the month, both for Irish GAAP adopters and IFRS adopters. Our document IFRS – Current Status provides a summary of new and amended standards applicable in 2011, an insight into those not yet mandatorily applicable, and proposed future developments.
We encourage you to refer to our Global Firm website, www.iasplus.com, which provides a world-leading continuously updated information source on international financial reporting developments.
Irish / UK GAAP Developments
- UK Financial Reporting Council acts to increase transparency in corporate reporting Link
- UK Financial Reporting Review Panel publishes annual report Press Release Report
- Central Bank announces new regulations and standards on fitness and probity under the Central Bank Reform Act, 2010 Link
- Central Bank publishes its revised minimum competency code Link
International Developments
- IASB issues revised work plan Link
- IASB posts effect analyses of IFRS 10, 11, 12 Link
- IASB posts marked up version of IAS 19, highlighting changes issued in June 2011 Link
- IASB provides update on expected release of documents Link
- SME Implementation group publishes 5 draft guidance Q&A’s Press Release Draft Q&As
- IIRC issues discussion paper on integrated reporting Press Release DP
- IFRS Foundation publish “A Guide through IFRS July 2011” Link
- IFRS Foundation Education Initiative has developed training module for Section 2 of IFRS for SMEs “Concepts and Pervasive Principles” Link
- IFRS Foundation publish IFRS XBRL Taxonomy 2011 interim release for common-practice concepts Link
Deloitte publications & articles
- IFRS in Focus – Investment Entities ED Link
- IFRS in Focus – IIRC’s Discussion Paper on Integrated Reporting Link
- IAS 34 compliance checklist –updated Link
- IFRS in Point – Accounting Developments August 2011
- Integrated Reporting – A better view? Link
- Fair value – an accounting issue? Link
