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17/03/2014

Contribuições do CPC enviadas ao IASB

O Comitê de Pronunciamentos Contábeis (CPC), subsidiado pelos estudos realizados por Grupo de Trabalho constituído no âmbito do Conselho Federal de Contabilidade (CFC), analisa e apresenta propostas aos Exposure Drafts (EDs) divulgados peloInternational Accounting Standards Board (IASB).

 

A seguir, as contribuições do CPC encaminhadas até o momento:

17/03/14 - Exposure Draft – Proposed amendments to theIFRS for SMEs 
17/03/14 - Outreach request- Availability of refunds from a DB plan managed by an independent trustee (IFRIC 14)
13/03/14 - ED 2013/11 – Annual Improvements to IFRSs 2012-2014 Cycle
06/03/14 - Outreach request - IAS 19 - Remeasurement at plan amendment or curtailment
26/02/14 - Outreach request - IAS 39 - Classification of a hybrid financial instrument by holders
20/02/14 - Outreach request - IAS 2/ IAS 16 'Core inventories'
03/02/14 - ED 2013/10 – Equity Method in Separate Financial Statements
14/01/14 - Outreach Request - IAS 34 – Condensed Statement of Cash Flows
14/01/14 - Outreach Request - IAS 1 - Presentation of Financial Statements
13/01/14 - Discussion Paper: A Review of the Conceptual Framework for Financial
Reporting

26/13/13 - Outreach request - Impace of an internal reorganisation on deferred tax
16/12/13 - IFASS Outreach request: Inconsistency between paragraph 31 of IAS 28 and the proposed amendments to IFRS 10 and IAS 28
06/11/13 - Business combinations achieved by contract
28/10/13 - Bearer Plants
25/10/13 - Insurance Contracts
21/10/13 - IAS 37 (IFRIC 21): Levies subject to a pro-rata threshold
11/09/13 -– Leases
26/08/13 – Regulatory Deferral Account
19/08/13 - Issues and views that have been raised regarding the application of IFRS 11
12/08/13 - Acquisition of control over joint operations
08/07/13 - Outreach Request - Presentation of share of OCI of associates and joint ventures
08/07/13 - IAS 17 – IDC Definition of Incremental Costs
02/07/13 - Expected Credit Losses
20/06/13 - Outreach Request - Cash settled and performance condition
29/05/13 - Outreach Request - Rate Regulation
02/04/13 - Outreach Request - Elimination of Intercompany Profits
01/04/13 - Novation of  Derivatives and Continuation of Hedge Accounting
25/03/13 - Acquisition of an Interest in a Joint Operation
25/03/13 - Sale or Contribution of Assets between an Investor and its Associate or Joint Venture
25/03/13 - Equity Method: Share of Other Net Asset Changes
22/03/13 - Outreach Request - Classification as discontinued operations – Held for Sale with IPO or dividend in kind 
11/03/13 - Applicability of the Amendments to IFRS 7: Disclosures-Offsetting Financial Assets and Financial Liabilities to condensed interim financial statements
11/03/13 - Recoverable Amount Disclosures for Non-Financial Assets
04/03/13 - Clarification of acceptable methods of depreciation and amortization
04/03/13 - IAS 19 - Discount rate for defined benefit liability: pre-tax rate or post-tax rate
04/03/13 - IFRS 10 and IAS 32 - How should puttable instruments that are non-controlling interests (NCI) be classified in consolidated financial statements?
21/02/13 - Possible IFRIC Agenda Request Application of Exemption from Preparing Consolidated Financial Statements
18/02/13 - Annual Improvements 2011-2013 Cycle
14/01/13 - IFRS 2 Share-based Payment
07/01/13 - Issues related to IAS 29 Financial Reporting in Hyperinflationary Economy
25/09/12 - Put Option on Non Controling Interests
03/09/12 - Levies Charged by Public Authorities on Entities that Operate in a Specific Market
03/09/12 - IASB and IFRS Interpretations Committee Due Process Handbook
03/09/12 - Annual Improvements 2012
26/04/12 - Post implamentation review IFRS 8
13/04/12 - Interpretations Committe potential agenda item request - IFRS 3.B55
12/03/12 - Revenue from Contracts with Customers 
12/03/12 - Questionnaire about Investment Entities
12/03/12 - Transition Guidance
05/01/12 - Investment Entities
05/01/12 - Government Loans (proposed amendments to IFRS 1)


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