PEDOMAN STANDAR GAJI INDONESIA 2011

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August 4, 2011 – U.S. would benefit from IFRS adoption, IASB chairman says

• U.S. would benefit from IFRS adoption, IASB chairman says
  Hans Hoogervorst, chairman of the International Accounting Standards Board, says the U.S. would benefit from adopting International Financial Reporting Standards. “Difficult as the decision may be, it is hard to imagine the possibility of the United States not taking a positive decision,” Hoogervorst said. “U.S. investors invest globally and U.S. companies seek international capital, and it is in the economic interest of the U.S. to adopt IFRS.” Learn more about IFRS and resources available to you at IFRS.com. Global Financial Strategy (7/29)     

• IASB will go its own way if U.S. doesn’t incorporate IFRS
  The International Accounting Standards Board will not participate in projects with the Financial Accounting Standards Board if the U.S. doesn’t incorporate International Financial Reporting Standards. Cooperation between the two standard-setting boards “really depends” on this, IASB Vice Chairman Ian Mackintosh said. IASB will finish the current joint projects, but “I wouldn’t have thought that we would work jointly with them on new projects,” he said. Global Financial Strategy (8/3)     

• Some say IFRS is losing momentum in the U.S.
  The push to mandate the use of International Financial Reporting Standards by U.S. companies appears to be losing steam, experts say. The Securities and Exchange Commission is considering phasing in the standards slowly rather than introducing IFRS all at once. Reuters (7/25)     

• Other News

• Companies big and small debate adoption of IFRS
  The Wall Street Journal (tiered subscription model) (7/6)     

• Panelists give SEC thoughts on best approach to IFRS
  Accounting Today (7/7)     

• Canada wonders whether U.S. will require IFRS for public companies
  The Globe and Mail (Toronto) (8/3)     

AICPA/IFRS Foundation Conference on IFRS: The North American Perspective. Oct. 5-7, 2011, Boston, MA: This must-attend conference features presentations, Q&A sessions, guidance on preparing for IFRS convergence, implementation challenges, best practices & more. Hans Hoogersvorst, chairman, IASB, is a featured speaker. Register Now

Regulatory Developments

• Revised lease accounting proposals to be announced
  The Financial Accounting Standards Board and the International Accounting Standards Board have said they will soon release details of their revised lease accounting proposals and invite comments. FASB Chairman Leslie Seidman said the boards “reaffirmed the major change to lease accounting, which is to report lease obligations and the related right-to-use on the balance sheet.” But comments on an August 2010 exposure draft prompted changes to the approach the boards are recommending. Learn more about the FASB-IASB Convergence Project on the new Financial Reporting Center on AICPA.org. JournalofAccountancy.com (7/21)     

• IASB seeks input on new initiatives
  The International Accounting Standards Board is asking its stakeholders for input on its future work plan. IASB has been focused on helping countries adopt International Financial Reporting Standards and working to converge IFRS with U.S. generally accepted accounting principles, Chairman Hans Hoogervorst says. As that work advances, “our attention can now turn to new issues that may require our attention,” he said. Accountancy Age (London) (7/26)     

• IASB annual report says 2011 will be a good year
  The International Accounting Standards Board struck an upbeat note in its 2010 annual report. The organization expects to complete several of its pending convergence projects this year, according to the report. The group’s finances are also expected to improve in 2011. Accountancy Age (London) (7/13)     

International Watch

• U.K. government changes its books to IFRS
  The U.K. government has completed the switch to International Financial Reporting Standards, according to its Financial Reporting Advisory Board. The project, which the board called “challenging,” included transitioning the central government, local governments and the National Health Service after fiscal year 2009-10. The move to IFRS will create greater transparency in the government, FRAB Chairwoman Kathryn Cearns said. Accountancy Age (London) (7/4)     

• IASB sees IFRS 9 as partial answer to debt problems
  International Financial Reporting Standards 9 is still under development, but it is being increasingly scrutinized in light of recent events in Greece. The standard could mitigate EU members’ sovereign-debt burden, proponents say. Adoption of the standard would “give us a little bit more leeway,” said Hans Hoogervorst, chairman of the International Accounting Standards Board. Accountancy Age (London) (8/4)     

• EU may refuse to approve fair-value accounting rule
  Michel Barnier, the EU’s internal-market commissioner, said officials may not approve a mark-to-market accounting rule that could ease banks’ woes because of the region’s sovereign-debt crisis. “I do not believe this will be the first solution to the problems we face in Europe at the moment,” Barnier said. Reuters (7/13)     

• IASB plans to extend deadline for IFRS 9
  The International Accounting Standards Board will propose extending the deadline for the adoption of International Financial Reporting Standard 9 by two years to Jan. 1, 2015, according to Vice Chairman Ian Mackintosh. However, IASB members were unable to agree with representatives of the U.S. Financial Accounting Standards Board on whether to allow early adoption of IFRS 9 and other standards on revenue recognition, leases and insurance contracts. Global Financial Strategy (7/28)     

IFRS Certificate Program from AICPA: The AICPA’s IFRS Certificate Program is a comprehensive curriculum of online training, research tools and practice aids designed to help CPAs understand, implement and apply IFRS. Courses cover revenue recognition, leases, impairment, intangible assets, inventories, EPS and more. > Enroll Now

AICPA News

• IFRS blog: IFRS discussion heats up again
  Read the latest blog post from IFRS.com, covering the Securities and Exchange Commission’s release of a staff paper associated with its International Financial Reporting Standards Work Plan. The paper outlines a possible method of incorporating IFRS into the financial reporting system for U.S. issuers. Read more today.     

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