Diese IFRS Briefing Sheet bringt eine Zusammenfassung des International Accounting Standards Board's (IASB) Exposure Draft (ED) von Proposed Amendments to IFRS 2 Share-based Payment and IFRIC 11 IFRS 2 - Group and Treasury Share Transactions - Group Cash-settled Share-based Payment Transactions, der am 13. Dezember 2007 veröffentlicht wurde.

Dieses IFRS Briefing Sheet bringt eine Zusammenfassung des International Accounting Standards Board's (IASB) Exposure Draft (ED) von Proposed Amendments to IFRS 1 First-time Adoption of International Financial Reporting Standards and IAS 27 Consolidated and Separate Financial Statements - Cost of an Investment in a Subsidiary, Jointly Controlled Entity or Associate, der am 13. Dezember 2007 veröffentlicht wurde.

Diese Ausgabe von IFRS in Brief fasst die Inhalte des Treffens des International Accounting Standards Board aus November 2007 zusammen.

Dieses IFRS Briefing Sheet fasst den Stand der aktuellen Projekte des International Accounting Standards Board (IASB) zusammen. Es werden wesentliche Diskussionen des IASB im Rahmen des Treffens vom September 2007 wiedergegeben. Die Projektzusammenfassungen umfassen eine Beschreibung des jeweiligen Projektes und die von möglichen Änderungen betroffenen Standards. Dokumente im Zusammenhang mit den jeweiligen Projekten werden dargestellt und die letzte Schätzung für den Zeitraum bis zur Finalisierung der Projekte wird angemerkt.

Diese Ausgabe von IFRS in Brief fasst die Inhalte des Treffens des International Accounting Standards Board (IASB) und das gemeinsame Treffen von IASB und US Financial Accouting Standards Board, beide im Oktober 2007, zusammen.

Dieses IFRS Briefing Sheet fasst die geplanten Änderungen von International Financial Reporting Standards zusammen, die im Exposure Draft "Proposed Improvements to International Financial Reporting Standards" enthalten sind.

Diese Ausgabe von IFRS in Brief fasst die Ergebnisse der Sitzung des International Accounting Standards Board vom September 2007 zusammen.

Dieses IFRS Briefing Sheet fasst die Inthalte des vom International Accounting Standards Board´s (IASB) am 13. September 2007 veröffentlichten Exposure Draft (ED) 9 Joint Arrangements zusammen. Dieser Standard soll IAS 31 (Anteile an Joint Ventures) ersetzen.

Der IFRS Briefing Sheet fasst den Exposure Draft des IASB Proposed Amendments to IAS 39 Financial Instruments: Recognition and Measurement - Exposures Qualifying for Hedge Accounting zusammen, der am 6.9.2007 veröffentlicht wurde.

Der IFRS Briefing Sheet fasst die wesentlichen Inhalte des überarbeiteten Standards IAS 1 Darstellung des Abschlusses (Presentation of Financial Statements) - veröffentlicht am 6.9.2007 - zusammen. Der überarbeitete Standard ersetzt die aus dem Jahr 2003 stammende Fassung von IAS 1.

This issue of IFRS in Brief covers the July 2007 meeting of the International Accounting Standards Board.

This IFRS Briefing Sheet summarises the International Financial Reporting Interpretations Committee’s (IFRIC) Draft Interpretation D22 Hedges of a Net Investment in a Foreign Operation, which was published on 19 July 2007.

This IFRS Briefing Sheet summarises the status of the current projects of the International Accounting Standards Board. It reflects significant discussions of the IASB up to and including those that took place at its June 2007 meeting.

This IFRS Briefing Sheet summarises the International Financial Reporting Interpretations Committee’s (IFRIC) Interpretation 14 IAS 19 – The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction, which was published on 5 July 2007.

This IFRS Briefing Sheet summarises the International Financial Reporting Interpretations Committee’s (IFRIC) Draft Interpretation D21 Real Estate Sales, which was published on 5 July 2007.

This issue of IFRS in Brief covers the June 2007 meeting of the International Accounting Standards Board.

IFRIC 13 Customer Loyalty Programmes
This IFRS Briefing Sheet summarises the International Financial Reporting Interpretations Committee’s Interpretation 13 Customer Loyalty Programmes.

This issue of IFRS in Brief covers the May 2007 meeting of the International Accounting Standards Board.

This IFRS Briefing Sheet summarises the International Accounting Standards Board’s Discussion Paper Preliminary Views on Insurance Contracts which was published on 3 May 2007.

This issue of IFRS in Brief covers the April 2007 meeting of the International Accounting Standards Board and the April 2007 joint meeting of the IASB and the U.S. Financial Accounting Standards Board.

This IFRS Briefing Sheet summarises the International Accounting Standards Committee Foundation’s (IASC Foundation) proposal to increase the size of the International Financial Reporting Interpretations Committee (IFRIC), which was published on 2 April 2007.

This issue of IFRS in Brief covers the March 2007 meeting of the International Accounting Standards Board (IASB).

This IFRS Briefing Sheet summarises the International Accounting Standards Board’s (IASB) revised standard IAS 23 Borrowing Costs, which was published on 29 March 2007.The revised standard supersedes the 1993 version of IAS 23 Borrowing Costs.

This IFRS Briefing Sheet summarises the status of the current projects of the International Accounting Standards Board (IASB). It reflects significant discussions of the IASB up to and including those that took place at its February 2007 meeting.

This issue of IFRS in Brief covers the February 2007 meeting of the International Accounting Standards Board (IASB).

This issue of IFRS in Brief highlights significant differences  between the International Accounting Standards Committee Foundation's (IASC Foundation) Due Process Handbook for the IFRIC (IFRIC Handbook).

This IFRS Briefing Sheet summarised the International Accounting Standards Board’s (IASB) Exposure Draft (ED) of Proposed Amendments to IAS 24 Related Party Disclosures – State-controlled Entities and the Definition of a Related Party.

This IFRS Briefing Sheet summarises the International Accounting Standards Board’s (IASB) Exposure Draft (ED) of an IFRS for Small and Medium-sized Entities (SMEs IFRS), which was published on 15 February 2007, by focusing on the differences between the proposed SMEs IFRS and existing IFRS requirements (full IFRSs).

This issue of IFRS in Brief covers the January 2007 meeting of the International Accounting Standards Board (IASB).

This IFRS Briefing Sheet summarises the International Accounting Standards Board’s (IASB) Exposure Draft of Proposed Amendments to IFRS 1 First-time Adoption of International Financial Reporting Standards – Cost of an Investment in a Subsidiary, which was published on 25 January 2007.

This issue of IFRS in Brief covers the December 2006 meeting of the International Accounting Standards Board.