2011-02-01から1ヶ月間の記事一覧

IASB Update - Meeting on February 1 and 2 in London

IFRS

http://media.iasb.org/IASBUpdate1and2Feb2011.html For leases, the staff used two cases to help the boards focus on the factors that are critical to distinguishing the lease of an asset from a contract for services. For revenue recognition …

To the Point: FASB and IASB propose new model for recognizing credit losses

法律 IFRS

Per AccountingLink by E&Y, The FASB and IASB have jointly proposed a model for determining when credit losses should be recognized on certain loans and other financial assets. Financial assets would be separated into a "good book" and "bad…

Exposure draft Offsetting Financial Assets and Financial Liabilities and supplementary document Financial Instruments: Impairment published

IFRS

http://www.ifrs.org/Current+Projects/IASB+Projects/Financial+Instruments+A+Replacement+of+IAS+39+Financial+Instruments+Recognitio/ALO/ED/ED.htmPDFのファイルをダウンロードしたので、読んだら要約するかも。 コメントは”exposure draft Offsetting…