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Australian Accounting Standards Boards
Issue 43-11
2 November 2011
Website Update Alert
Subject: International Update
1. International
   

International Accounting Standards Board (IASB)

1.  The IASB Chairman Hans Hoogervorst has addressed the IFRS Conference: Latin America and the Caribbean in Sao Paulo on 27 October 2011 with his remarks now available.

2.  Registration and the agenda papers for the 7 November 2011 IASB Board Meeting are now available.

3.  Registration for an investor webcast to be held by the IASB and the CFA Institute on 9 November 2011 in relation to the IASB's agenda consultation is now available.

4.  The agenda for the 8 November 2011 IASB Global Preparers Forum Meeting is now available.

5.  The IASB calendar has been updated.

International Public Sector Accounting Standards Board (IPSASB)

1.  The IPSASB has released IPSAS 32 Service Concession Arrangements: Grantor to provide guidance for the accounting and reporting of a service concession arrangement from grantors' perspective.

International Integrated Reporting Committee (IIRC)

1.  The IIRC has announced that more than 40 companies around the world have been chosen to participate in its Integrated Reporting Pilot Programme (Press Release).

 
 
   
2. United States of America
   

Financial Accounting Standards Board (FASB)

1.  The video from the 1 November 2011 FASB/IASB joint meeting on the Leases project is now available.

2.  The handout for the 2 November 2011 FASB Board Meeting on the impairment of indefinite-lived intangible assets is now available.

3.  The FASB calendar has been updated.

Governmental Accounting Standards Board (GASB)

1.  Registration and the agenda for the 8-9 November 2011 GASB Board Meeting are now available.

2.  Registration and the agenda for the 10-11 November 2011 GASB Advisory Council Meeting are now available.

 
 
   
3. Canada
   

Accounting Standards Board (AcSB)

1.  The summary report from the 28 September 2011 AcSB's IFRS Discussion Group Meeting is now available.

2.  The AcSB has submitted a comment letter in response to the IASB's Exposure Draft ED/2011/2 Improvements to IFRSs.

3.  The AcSB has issued a publication to provide background information and Basis for Conclusions for its recent amendment to Section 4600 Pension Plans in Part IV of CICA Handbook - Accounting.

 
 
   
4. Europe
   

European Financial Reporting Advisory Group (EFRAG)

1.  The EFRAG has issued its final comment letter to the IASB in response to the IASB's Exposure Draft ED/2011/2 Improvements to IFRSs.

2.  The EFRAG has issued its final comment letter to the IASB in response to the IASB's Exposure Draft ED/2011/3 Mandatory Effective Date of IFRS 9.

3.  Registration is now available for the 16 November 2011 outreach event organised jointly by the EFRAG and the Spanish Standard Setter ICAC in Madrid, Spain.

4.  The EFRAG calendar has been updated.

 
 
   
5. France
   

National Accounting Council (NAC)

1.  The NAC has issued a proposal for the simplification of the accounting requirements for small listed companies (Press Release).

2.  The NAC has submitted a comment letter to the IASB in response to the IASB's Exposure Draft ED/2011/2 Improvements to IFRSs.

 
 
   
Contact AASB

The AASB International Update is provided as a courtesy to subscribers. Links to websites are correct at the time of publication. Subscribers should not rely on the service as a definitive publication of updates. The Australian Accounting Standards Board does not guarantee, and accepts no legal liability whatsoever arising from or connected to, the accuracy, reliability, currency, timeliness or completeness of the notification service. Invalid email addresses and those with a full mailbox will be removed from the list. Access to the AASB website is subject to the terms and conditions outlined at http://www.aasb.gov.au/Copyright.aspx.