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Australian Accounting Standards Boards
Issue 36-11
14 September 2011
Website Update Alert
Subject: International Update
1. International
   

International Accounting Standards Board (IASB)

1.  The agenda papers for the 19-23 September 2011 IASB/FASB Meeting are now available.

2.  Webcast registration and the agenda papers for the 15-16 September 2011 World Standard Setters Meeting are now available.

3.  Agenda Paper IFRS 8 Operating segments: Aggregation criteria and identification of the chief operating decision-maker (CODM) for the 8-9 September 2011 IFRS Interpretations Committee Meeting is now available.

4.  The effect analysis for IFRS 10 Consolidated Financial Statements (including the effect analysis for IFRS 12 Disclosure of Interests in Other Entities), and the effect analysis for IFRS 11 Joint Arrangements are now available.

5.  The IASB calendar has been updated.

International Integrated Reporting Committee (IIRC)

1.  The IIRC has published a Discussion Paper Towards Integrated Reporting – Communicating Value in the 21st Century to prompt input in developing a new approach of corporate reporting.

 
 
   
2. United States of America
   

Financial Accounting Standards Board (FASB)

1.  The video, summary and minutes from the 7 September 2011 FASB Board Meeting are now available on the following topics:

2.  The video from the 8-9 September 2011 FASB Not-for-Profit Advisory Committee Meeting is now available.

3.  The video from the 9 September 2011 FASB Education Session on Leases is now available.

4.  The FASB calendar has been updated.

 
 
   
3. Canada
   

Accounting Standards Board (AcSB)

1.   The agenda papers and registration for the 26-27 September 2011 CICA Financial Reporting and Accounting Conference are now available.

2.  A summary from the 21 June 2011 AcSB Private Enterprise Advisory Committee Meeting is now available.

 
 
   
4. Europe
   

European Financial Reporting Advisory Group (EFRAG)

1.  EFRAG has issued a draft comment letter on the IASB Exposure Draft Mandatory Effective Date of IFRS 9.

2.  The agenda and registration for the 28 September 2011 EFRAG Planning & Resource Committee (PRC) Meeting are now available.

3.  The agenda and registration for the 20 September 2011 EFRAG Supervisory Board (SB) Meeting are now available.

4.  The EFRAG calendar has been updated.

 
 
   
5. Japan
   

Accounting Standards Board of Japan (ASBJ)

1.  The ASBJ Chairman writes an article titled A decade at ASBJ: From the past and to the future in commemoration of the 10th anniversary of the ASBJ's establishment.

 
 
   
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.