Historique des positions

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Améliorations

04 décembre 2009

Iasb -  Exposure Draft ED/2009/11 Improvements to IFRSs.

IFRS 14

03 décembre 2009

 Iasb - Exposure Draft ED/2009/8 Rate- regulated activities ( IFRS 14).

Iascf

25 novembre 2009

IASCF Constitution Review - Part 2

IFRS 9

10 novembre 2009

EFRAG's Draft assessment of IFRS 9 "Financial Instruments".

IAS 19

02 octobre 2009

Iasb - Exposure Draft ED/2009/10 Discount rate for Employee Benefits (IAS 19).

IAS 32

01 octobre 2009

IFRIC Draft interpretation D25 : Extinguishing financial liabilites with equity instruments (IAS 32).

Iasb

01 octobre 2009

IASB - Exposure Draft Fair Value Measurement

IAS 39

14 septembre 2009

IASB - Exposure Draft "Financial instrument : classification and measurement" (IAS 39)

IFRS 9

04 septembre 2009

IASB - Comment's letter DP "Credit Risk In Liability Measurement" (IFRS 9)

IFRS 9

04 septembre 2009

 Iasb -  ANC’s comments to Request for Information (‘Expected Loss Model’) - Impairment of Financial Assets : Expected Cash Flow (IFRS 9)

IAS 32

02 septembre 2009

Iasb - Exposure Draft ED/2009/9 Classification of rights issues proposed amendments to IAS 32 "Derecognition - proposed amendments to IAS 32

IAS 39

28 juillet 2009

Iasb - Exposure Draft "Derecognition - proposed amendments to IAS 39 and IFRS 7"

IFRIC 14

24 juillet 2009

Ifric - Exposure Draft ED/2009/04 Prepayments of a Minimum Funding Requirement ( IFRIC 14)

IAS 12

21 juillet 2009

Iasb - Exposure Draft ED/2009/02 Income Tax

Actifs

16 juillet 2009

Iasb - Réponse au Discussion Paper Leases

IAS 39

26 juin 2009

IFRIC tentative agenda decision relating to impairment and the meaning of "significant or prolonged" under IAS 39

IFRS 15

19 juin 2009

Iasb - Discussion paper "Preliminary Views on Revenue Recognition in Contracts with Customers" (IFRS 15)

Ce

30 avril 2009

CE - Consultation relative à la révision des 4e et 7e directives du Conseil des communautés européennes
 

Instruments financiers

21 avril 2009

Iasb -  Request for views on Proposed FASB Amendments on Fair Value Measurement and to Impairment Requirements for Certain Investments in Debt

IAS 1

10 avril 2009

Iasb - Financial statements presentation discussion paper (IAS 1)

IAS 39

03 avril 2009

 Financial Crisis Advisory Group (FCAG) seeking input from constituents - set of questions (IFRS 9)

IFRS 10

20 mars 2009

Iasb - Exposure Draft ED 10 Consolidated Financial Statements (IFRS 10)

IAS 24

18 mars 2009

Iasb - Exposure Draft of proposed amendments to IAS 24

IFRS 5

27 janvier 2009

Iasb - Exposure Draft of Proposed Amendments to IFRS 5 discontinued Operations

Iasb

21 janvier 2009

ANC's comments to EFRAG on the IASB's ED on Embedded Derivatives

IAS 39 - IFRIC 9

21 janvier 2009

Iasb - Exposure Draft of Proposed Amendments to IFRIC 9 and IAS 39 "Embedded Derivatives"

IFRS 7

15 janvier 2009

Iasb - Exposure Draft of Proposed Amendments to IFRS 7 " Investments in Debt Instruments"

Liens vers les Normes internationales