Accounting, Committees and Expert Groups, ARC, ARC endorsement decision

Twitter
RSS

ARC endorsement decision

Accounting Regulatory Committee issued following opinions:

30.09.2010 The ARC voted in favour of the adoption of Annual improvements 2010 PDFEnglish
04.03.2010 The ARC voted in favour of the adoption of IAS 24 - Related Party Disclosures (Revised 2009), Amendments to IFRIC 14 - Prepayments of a Minimum Funding Requirement, IFRIC 19 - Extinguishing Financial Liabilities with Equity Instruments and Amendment to IFRS 1 - Limited Exemption from Comparative IFRS 7 Disclosures for First-time adopters PDFEnglish
14.12.2009 The ARC voted in favour of the adoption of the amendments to IFRS 1 Additional Exemptions for First-time Adopters (Issued by IASB on 23.07.2009) PDFEnglish
11.11.2009 The ARC voted in favour of the adoption of Annual improvements 2009 and amendments to IAS 32 Classification of Rights Issues and to IFRS 2 Group Cash-settled Share-based Payment Transactions PDFEnglish
16.07.2009 The ARC voted in favour of the adoption of IFRIC9/IAS39 Embedded Derivatives, IFRS 1 First-time Adoption of IFRS (revised), IFRS 7 Financial Instruments: Disclosures (amended), IFRIC 17 Distributions of Non-cash assets to owners, IFRIC 18 Transfers of Assets from Customers PDFEnglish
03.03.2009 The ARC voted in favour of the adoption of Reclassification of Financial Assets – Effective Date and Transition (Amendments to IAS 39 Financial Instruments: Recognition and Measurement and IFRS 7 Financial Instruments: Disclosures) PDFEnglish
30.01.2009 The ARC voted in favour of the adoption of IFRS 3 Business Combinations PDFEnglish
06.11.2008 The ARC voted in favour of the adoption of the 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 PDFEnglish
15.10.2008 The ARC voted in favour of the adoption of the amendment to IAS 39 and IFRS 7 "Reclassification of Financial Assets" PDFEnglish
11.07.2008 The ARC voted in favour of the adoption of IAS 1, IAS 23, IFRS 2, IFRIC 13 and IFRIC 14 PDFEnglish
19.06.2008 The ARC voted in favour of the Regulation which consolidates into one single legal text all IFRSs and IFRICs adopted by the EU as at 31 December 2007 PDFEnglish
02.02.2007 The ARC voted in favour of the adoption of IFRS 8, IFRIC 10 and IFRIC 11 PDFEnglish
24.04.2006 The ARC voted in favour of the adoption of IFRIC 8 and IFRIC 9 PDFEnglish
17.02.2006 The ARC voted in favour of the adoption of the IFRIC 7 and the amendments to IAS 21 PDFEnglish
30.11.2005 The ARC voted in favour of the amendments to IFRS 1 and 6, amendment to IAS 1, amendments to IAS 39 and IFRS 4 on financial guarantee contracts and IFRIC 6 PDFEnglish
08.11.2005 The ARC voted in favour of the adoption of an amendment to IAS 39 PDFEnglish
08.07.2005 The ARC voted in favour of an amendment to IAS 39 and with the consequential amendments to previously endorsed IFRS 1 and IAS 32 PDFEnglish
20.05.2005 The ARC voted in favour of an amendment to IAS 39 and an amendment to SIC-12 and the consequential amendments to previously endorsed IFRS 1 as well as endorsement of IFRS 6, IFRIC 4 and 5 and the amendments to IAS 19 and the consequential amendments to other previously endorsed IASs 1, 16, 24, 38 and 39 and IFRS 1
 
PDFEnglish
25.02.2005 The ARC voted in favour of the adoption of IFRIC 2 PDFEnglish
20.12.2004 Europe will move to accounting rules for stock options for about 8000 listed European companies English
30.11.2004 The ARC voted in favour of the adoption of the Improvements Project (IASs 1, 2, 8, 10, 16, 17, 21, 24, 27, 28, 31, 33 and 40), IFRSs 3-5, IASs 32, 36 and 38 and IFRIC 1 PDFEnglish
05.10.2004 EU Accounting Regulatory Committee Opinion on IAS 39 PDFEnglish
28.09.2004 IAS 39 - State of Play  
 

Revised Proposal for a Draft Commission Regulation

PDFEnglish
 

ARC Annotated version (Revised)

PDFEnglish
 

Explanatory Memorandum

PDFEnglish
07.09.2004 IAS 39 - State of Play  
 

Proposal for a Draft Commission Regulation

PDFEnglish
 

ARC Annotated version

PDFEnglish
03.02.2004 The ARC voted in favour of the adoption of IFRS 1 PDFEnglish
16.07.2003 The ARC voted in favour of the adoption of all IASs except for IASs 32 and 39 PDFEnglish

Last update: 16.11.2011