Association pour la participation des entreprises françaises à l'harmonisation comptable internationale

Actualités

  • Commissioner Barnier has appointed Philippe Maystadt, former President of the European Investment Bank, as Special Adviser to reinforce the EU's contribution to IFRS and to improve the governance of the institutions developing these standards. Attached you find the press release.

    Pour plus d'information 

    mar, 19/03/2013
  • Next steps:
    Based on the responses to the CP and on the basis of the discussion during the public Roundtable, ESMA will provide the IASB and the IAASB with the outcome of this consultation and will encourage them to address the aspects of materiality that are seen to be problematic in practice, notably with regards to the relevance of disclosures and the qualitative assessment of materiality. In that regard, the IASB has recently announced that it will host a public disclosure forum to discuss how to improve the usefulness and clarity of disclosures. The IAASB is also undertaking a project on financial statement disclosures. ESMA will share evidence and engage with both the IASB and IAASB in their work on these projects and encourages both standard-setters to include discussions in this area in their on-going cooperation.

    ven, 08/03/2013
  • ven, 08/03/2013
  • Le Collège de l’Autorité des normes comptables (ANC), lors de sa séance du 28 février 2013, a examiné le traitement comptable du produit résultant du crédit d’impôt pour la compétitivité et l’emploi (CICE) créé par l’article 66 de la loi n° 2012-1510 du 29 décembre 2012 de finances rectificative pour 2012.


    Le Collège de l’ANC considère que, en raison de l’objectif poursuivi par le législateur de permettre la diminution des charges de personnel par le CICE, sa comptabilisation, dans les comptes individuels, au crédit d’un sous-compte dédié du compte 64 « Charges de personnel », est justifiée.

    lun, 04/03/2013
  • L'IASB publie un exposé sondage pour modifier IAS 39 et IFRS 9 afin de permettre la continuation des relations comptables de couverture, et ce même si les contreparties aux dérivés changent suite aux novations imposées par la Directive EMIR

     

    ven, 01/03/2013
  •  

    Nomination de Gary Kabureck, nouveau membre du Board à compter d'avril 

     

     

     

    lun, 25/02/2013
  • L'IASB met à jour son programme de travail avec notamment le report du premier au second trimestre 2013 des publications suivantes : 

    - 2nd exposé sondage sur les contrats de location

    - Norme définitive sur la reconnaissance des revenus

    - Norme définitive sur le modèle général de comptabilité de couverture

     

     

    mar, 05/02/2013
  • Les Trustees présentent une synthèse des commentaires reçus à leurs propositions pour la constitution d'un Forum Consutatif et définissent les critères à remplir pour présenter sa candidature.

     

    lun, 04/02/2013
  • L'IASB publie les résultats de l'enquête qui avait pour objectif de mieux cerner les problématiques perçues en matière d'informations annexes.

    Ces résultats seront analysés plus en détail lors du Forum organisé le 28 janvier.

     

     

    ven, 25/01/2013
  • The European Securities and Markets Authority (ESMA) has today published a review of 2011 IFRS financial statements related to impairment testing of goodwill - the value of intangible assets which has a quantifiable value - and other intangible assets.  The review, which looked into the accounting practices of a sample of 235 European issuers from 23 countries, found €800bn (€790bn in 2010) worth of goodwill balances in the 2011 financial statements of issuers, with 5% (c. €40bn) of that amount recognised as impairment losses in 2011.

    Steven Maijoor, ESMA CHAIR, said:

    “Good quality financial information is key for investors in understanding the financial health of an issuer in whom they hold assets or in who they may wish to invest.

    Goodwill, and its impairment, are key components in making a realistic evaluation of firms.  In that respect ESMA’s review will help in providing a more harmonised approach to the disclosure of goodwill impairment under IFRS throughout the European Union.”

    The report shows that significant impairment losses of goodwill were limited to a handful of issuers, mostly in the financial services (€19,2bn) and telecommunication industry (€9,7bn).  This therefore raises the question as to whether the level of impairment disclosed in 2011 financial reports appropriately reflects the difficult economic operating environment for companies.  Although the major disclosures related to goodwill impairment testing were generally provided, in many cases these were of the boilerplate variety and not entity-specific.

    In order to improve the overall disclosure provided by issuers, ESMA recommends that issuers: 
    •    Better specify the key assumptions used in the impairment test;
    •    Include sensitivity analyses with sufficient detail and transparency, especially in situations when indicators are present that impairment might have occurred;
    •    Determine the growth rates used to extrapolate cash flows projections based on budgets and forecasts; and 
    •    Disclose specific discount rates for each material cash-generating unit rather than average discount rates.

    In addition, ESMA and national competent authorities responsible for IFRS enforcement will use the review’s findings as areas to focus their assessments on when reviewing 2012 IFRS financial statements.  These reviews will aim at: 
    •    improving the rigour applied by issuers in the impairment test of goodwill;
    •    monitoring the application and compliance with IAS 36 requirements on goodwill impairment, in particular with regard to:

    o    the reasonableness of cash flows forecasts;
    o    key assumptions used in the impairment test;
    o    sensitivity analyses provided; and

    •    assess whether issuers have provided sufficient relevant disclosures in these areas.

    Firms and auditors sought to improve disclosure

    ESMA expects issuers and their auditors to consider the findings of this review when preparing and auditing their IFRS financial statements.  In addition, national competent authorities will take, or have already, taken appropriate enforcement action whenever material misstatements are identified.
    ESMA will collect data on how European listed entities have applied IFRS requirements in this area in 2012 and will report its findings to the market.

    mar, 22/01/2013

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