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PKF Cabrera Colmenares & Asociados

PKF Cabrera Colmenares & Asociados

PKF Venezuela
International Financial Reporting Standards

Publications Search

IFRS - 23 Jul 2016

Accounting Update 17 – Standards/interpretations issued and effective January 2015

As always there are new standards or amendments which become effective at the start of the new year. Accounting Update 17 lists the standards and amendments issued and effective from 1 January 2015 and briefly explains the change

IFRS - 27 May 2016

Accounting Update 16 - Recent amendments to IFRS for SMEs

This update covers: Recent amendments to IFRS for SMEs, the discussions held at the IFRIC (International Financial Reporting Interpretations Committee) meeting held in May 2015 as well as the Financial Instruments 2015 Guide released by the IFRS Foundation.

IFRS - 04 Jul 2014

Accounting Update 15 - Revenue

The International Accounting Standards Board (IASB) has issued a new standard, IFRS 15 Revenue from Contracts with Customers on 28 May 2014 which replaces IAS 18 Revenue, IAS 11 Construction contracts and related Interpretations.

IFRS - 27 May 2014

Accounting Update 14 - News about the IASB

The International Accounting Standards Board (IASB) has been focused on a few major projects over the past year of which we are likely to see some results in 2014. The IASB released an updated work plan at the end of April 2014.

IFRS - 22 Jan 2014

Accounting Update 13 - Standards and Interpretations effective during period 2013/2014

The following is a summary of new standards and pronouncements that are in issue and expected to be effective in the 2013 sets of financial statements of entities or thereafter.

IFRS - 03 Sep 2013

Accounting Update 12 - Professional Developments and News from around the World

The International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) have formally announced plans to create a group dealing with the final converged standard on revenue recognition,which is due to be released later this year.

IFRS - 22 Feb 2013

Accounting Update 11 - Standards/interpretations issued not yet effective

IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors requires that when an entity has notapplied a new Standard or Interpretation that has been issued but is not yet effective, the entity shall disclose certain facts.

IFRS - 09 Nov 2012

Accounting Update 10 - Ammendments to IFRSs

There are a number of amendments to IFRSs that become effective or are available for early adoption for financial statements for years ending 31 December 2012. This update provides an overview of these.

IFRS - 07 Sep 2012

Accounting Update 9 - Transitional Guidance for IFRS 10, IRFS 11 & IFRS 12

On the 28th June 2012 the International Accounting Standards Board (IASB) issued amendments to IFRS 10 Consolidated Financial Statements (IFRS 10), IFRS 11 Joint Arrangements (IFRS 11) and IFRS 12 Disclosure of Interests in Other Entities (IFRS 12). The amendments change the transition guidance to provide further relief from full retrospective application.

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