iasb

Right Issue and IAS 32 Implication

Corporate Law - A rights issue is basically when a company offers existing shareholders a right to purchase additional shares of the company at a given price, which is at a discount to the prevailing market price of the stock, to make the offer enticing for the shareholder and to ensure that the rights offer is fully subscribed to. ...

IASB’s Exposure Draft: Amendments to Financial Instruments Standards

Corporate Law - Explore proposed amendments to IAS 32, IFRS 7, and IAS 1 in the Exposure Draft by IASB. Learn how the changes address challenges in classifying complex financial instruments. Submit your comments by February 10, 2024....

Exposure Draft on International Tax Reform- Pillar Two Model Rules

Corporate Law - Exposure Draft on International Tax Reform- Pillar Two Model Rules would introduce a temporary exception to accounting for deferred taxes arising from implementation of said rules and targeted disclosure requirements....

Third edition of the IFRS for SMEs Accounting Standard

Corporate Law - To contribute to standard setting at international level, Exposure Draft of third edition of IFRS for SMEs Accounting Standard issued by IASB....

Exposure Draft of Lease Liability in a Sale and Leaseback – Proposed amendment to IFRS 16

Corporate Law - Through this ED, the IASB has proposed to amend IFRS 16, Leases. The proposed amendment would specify the method a seller-lessee uses in initially measuring the right-of-use asset and liability arising in a sale and leaseback transaction and how the seller-lessee subsequently measures that liability....

Discussion Paper Business Combinations—Disclosures, Goodwill & Impairment

Corporate Law - Discussion Paper Business Combinations—Disclosures, Goodwill and Impairment issued by the IASB for comments The implementation of high quality Indian Accounting Standards (Ind ASs) by Indian Companies is a monumental step in the accounting history of India. The Institute of Chartered Accountants of India (ICAI) believes that Ind AS Fr...

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Recent Posts in "iasb"

IASB’s Exposure Draft: Amendments to Financial Instruments Standards

Explore proposed amendments to IAS 32, IFRS 7, and IAS 1 in the Exposure Draft by IASB. Learn how the changes address challenges in classifying complex financial instruments. Submit your comments by February 10, 2024....

Posted Under: Corporate Law |

Exposure Draft on International Tax Reform- Pillar Two Model Rules

Exposure Draft on International Tax Reform- Pillar Two Model Rules would introduce a temporary exception to accounting for deferred taxes arising from implementation of said rules and targeted disclosure requirements....

Posted Under: Corporate Law |

Third edition of the IFRS for SMEs Accounting Standard

To contribute to standard setting at international level, Exposure Draft of third edition of IFRS for SMEs Accounting Standard issued by IASB....

Posted Under: Corporate Law |

Exposure Draft of Lease Liability in a Sale and Leaseback – Proposed amendment to IFRS 16

Through this ED, the IASB has proposed to amend IFRS 16, Leases. The proposed amendment would specify the method a seller-lessee uses in initially measuring the right-of-use asset and liability arising in a sale and leaseback transaction and how the seller-lessee subsequently measures that liability....

Posted Under: Corporate Law |

Discussion Paper Business Combinations—Disclosures, Goodwill & Impairment

Discussion Paper Business Combinations—Disclosures, Goodwill and Impairment issued by the IASB for comments The implementation of high quality Indian Accounting Standards (Ind ASs) by Indian Companies is a monumental step in the accounting history of India. The Institute of Chartered Accountants of India (ICAI) believes that Ind AS Fr...

Posted Under: Corporate Law |

Right Issue and IAS 32 Implication

A rights issue is basically when a company offers existing shareholders a right to purchase additional shares of the company at a given price, which is at a discount to the prevailing market price of the stock, to make the offer enticing for the shareholder and to ensure that the rights offer is fully subscribed to. ...

Posted Under: Corporate Law |

Exposure Drafts of Amendments to Ind ASs

As you are kindly aware, the Ministry of Corporate Affairs (MCA) has placed the Indian Accounting Standards (Ind ASs) which are converged with International Financial Reporting Standards (IFRSs) on its website. Thereafter, certain new standards/amendments to the IAS/IFRS have been issued by the IASB. With a view to keep pace with the new ...

Posted Under: Corporate Law |

IASB and FASB seek to reduce differences in classification and measurement models for financial instruments

The International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) today agreed to work together to seek to reduce differences in their respective classification and measurement models for financial instruments. The discussions will form part of the FASB’s ongoing redeliberation of a proposed Account...

Posted Under: Corporate Law |

IASB proposes to clarify the transition guidance in IFRS 10

The International Accounting Standards Board (IASB) today published for public comment proposed amendments to IFRS 10 Consolidated Financial Statements. The objective of the proposed amendments is to clarify the transition guidance in IFRS 10 by confirming when an entity needs to apply IFRS 10 retrospectively. The proposals should allay t...

Posted Under: Corporate Law |

IASB clarifies its requirements for offsetting financial instruments

The International Accounting Standards Board (IASB) today clarified its requirements for offsetting financial instruments by issuing Offsetting Financial Assets and Financial Liabilities (Amendments to IAS 32). The amendments address inconsistencies in current practice when applying the offsetting criteria in IAS 32 Financial Instruments:...

Posted Under: Corporate Law |

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