1 / 7

Poland Financial Reporting Technical Assistance Program (FRTAP)

Poland Financial Reporting Technical Assistance Program (FRTAP). IFRS Community of Practice in Warsaw Workshop 1, 26 October 2011. IFRS COP: Draft Objective. To enhance and share IFRS expertise among: relevant regulatory agencies and

dinah
Télécharger la présentation

Poland Financial Reporting Technical Assistance Program (FRTAP)

An Image/Link below is provided (as is) to download presentation Download Policy: Content on the Website is provided to you AS IS for your information and personal use and may not be sold / licensed / shared on other websites without getting consent from its author. Content is provided to you AS IS for your information and personal use only. Download presentation by click this link. While downloading, if for some reason you are not able to download a presentation, the publisher may have deleted the file from their server. During download, if you can't get a presentation, the file might be deleted by the publisher.

E N D

Presentation Transcript

  1. Poland Financial Reporting Technical Assistance Program (FRTAP) IFRS Community of Practice in Warsaw Workshop 1, 26 October 2011

  2. IFRS COP: Draft Objective • To enhance and share IFRS expertise among: • relevant regulatory agencies and • the corresponding industry associations (banking, insurance and issuers)

  3. IFRS COP: Draft Work Programme • Policy and technical issues in such areas as: • the implementation of new and revised IFRS; • the improvement in the implementation and application of all IFRS; • the EU endorsement of new and revised IFRS; • the enforcement of IFRS; • partnerships with relevant EU and global bodies; and • partnerships with relevant national bodies in other countries.

  4. IFRS COP: Agenda, October 2011 • Objectives and method of working of IFRS COP • David Cairns • Understanding and applying IFRS: a Framework-based approach • Ann Tarca, IFRS Foundation • IFRS 11 Joint Ventures • Mariela Isern, IASB • IFRS 13 Fair Value Measurement • Mariela Isern, IASB • Issues for next and subsequent workshops • David Cairns

  5. IFRS COP: Draft Agenda, December 2011 • IFRS 10 Consolidated Financial Statements IFRS 12 Disclosure of Interests in Other Entities IAS 27(R2011) Separate Financial Statements • Patrina Buchanan, IASB • IAS 19(R2011) Employee Benefits • tbd • Issues for next and subsequent workshops • David Cairns

  6. IFRS COP: January to June 2012 • Meetings • January • March • May • June • Possible topics for agenda • enforcement issues including the roles of the KNF and ESMA/EECS in the EU • EU endorsement of IFRS • new and revised IFRS • … • …

  7. Poland Financial Reporting Technical Assistance Program (FRTAP) IFRS Community of Practice in Warsaw Workshop 1, 26 October 2011

More Related