Artikelen

Accounting for oil and gas activities presents many difficulties. Significant upfront investment, uncertainty over prospects and long project lives have led to a variety of approaches being developed by companies, and a range of country-specific guidance for the sector. As countries around the world adopt IFRS, accounting approaches for affected companies may need to be reassessed.

This article addresses the background information on the structure and workings of the IASB; analysis of the use of IFRSs around the world; summaries of all current Standards and Interpretations; and up-to-date details of IASB and IFRIC agenda projects. It is the ideal guide for entities contemplating a move to IFRSs, as well as an update and refresher for everyone around the world already reporting under the IFRS framework.

De IASB heeft op 12 mei 2011 IFRS 10 'Consolidated Financial Statements'gepubliceerd. Deze standaard vervangt de consolidatiebepalingen van de huidige IAS 27 'Consolidated and Separate Financial Statements' en SIC-12 'Consolidation - Special Purpose Entities'. In dit artikel wordt op hoofdlijnen IFRS 10 behandeld, waarbij het wordt beperkt tot het nieuwe controlmodel.

Naast de verslaggevingsregels in Titel 9 Boek 2 BW en IFRS is er meer wet- en regelgeving in Nederland die van belang is voor de verslaggeving van ondernemingen die een beroep doen op de kapitaalmarkt (hierna: beursfondsen). In dit factsheet wordt kort besproken wanneer bepaalde wet- en regelgeving, met name met betrekking tot aan verslaggeving gerelateerde onderwerpen, van toepassing is op beursfondsen.

IFRS Phase II; hoewel de meningen op onderdelen verschillen, wordt duidelijk dat de standaard als complex wordt ervaren, wat leidt tot stevige uitdagingen in de toepassing ervan. De standaard is niet alleen een kwestie van nieuw toe te passen regels voor verslaggeving, de gehele business zal er door worden geraakt, zo is de verwachting. In de publicatie 'The New World for Insurance - Business perspectives on Phase II' wordt de mening van de deelnemers gedetailleerd weergegeven. Ook de visie omtrent de potentiële impact en de aanpak, noodzakelijk voor een efficiënte implementatie van IFRS Phase II, zijn opgenomen in de publicatie.

This paper provides a status update on the IASB's insurance contracts project. The project has been a focus of attention and discussion for several years. 2007 was a particularly busy year with the publication of a Discussion Paper in May which elicited a high level of response. Now, a few months after the closure of the comment period for the Discussion Paper, and after the IASB staff have considered those responses in some detail, we can draw breath and consider the nature of the responses, along with reflecting on some other developments affecting the project. Accordingly, we hope that this paper will put readers in a better position to look forward and assess what the future holds in the area of insurance accounting.

The International Accounting Standards Board (IASB of the Board) is developing a new International Financial Reporting Standard (IFRS) on accounting for insurance contracts. The IASB's insurance contracts project has been split into two phases. Phase I culminated in 2004 with the publication of IFRS 4 'Insurance Contracts', which permitted many existing international insurance contract accounting practices to be retained. On 30 july 2010 the Board issued its Exposure Draft on phase II, which is intended to result in a single consistent recognition and measurement standard for insurance contracts internationally. If adopted the Exposure Draft will replace IFRS 4.

The objective of this publication is to provide a summary of key differences between the requirements of IFRSs compared to NL GAAP. This publication does not attempt to capture all of the differences between IFRSs and NL GAAP that may exist or that may be material to a particular company's financial report.

In August 2010 the IASB issued an exposure draft for a new lease accounting standard. European entities will need to adopt the new lease accounting standard if they are reporting under International Financial Reporting Standards ('IFRS'). The 125 respondents in the survey included entities from Germany, the Netherlands, UK, Switzerland, Sweden, Norway, France, Italy and other European countries across a range of industries. Download to read more about the main findings of the survey.