12 poderosas resoluciones que deberías hacer todos los años

 Por Angel Chernoff

Siempre ten en mente que tu propia resolución de triunfar es más importante que cualquier otra cosa. – Abraham Lincoln

Saluda al año que se avecina y a otra oportunidad para hacerlo bien.

¿Sigues decidiendo cuales serán tus resoluciones y metas? ¿Necesitas unas palabras de sabiduría? A continuación encontrarás 12 poderosas resoluciones para seguir este año y todos los años en el futuro.

Así que abre un nuevo capítulo frente de ti y aprecia su espacio blanco. Este capítulo se llama Oportunidad y empieza hoy…

1. Comienza.

Recuerda que la sensación que obtienes al dar el primer paso es mucho mejor que la sensación que obtienes al estar sentado, pensando en ello. Así que levántate y muévete. Toma el primer paso este año, simplemente un pequeño paso hacia adelante.

El milagro más grande de tu éxito no será que termines, será que tuviste el coraje de comenzar. Lee Getting Things Done.

2. Trabaja duro en lo esencial.

No estés ocupado, sé productivo. No registres tu tiempo, registra tus resultados. Pon primero lo primero y que quede hecho.

Y no esperes que tu meta sea fácil, se supone que sea difícil. Si no fuese difícil ya la habrías terminado, igual que todos los demás. La parte difícil es lo que hace que valga la pena. En la vida no hay atajos para los lugares que valen la pena llegar.

3. Mantente fiel a tu camino.

Una vida exitosa es la que vives cuando comprendes y sigues tu propio camino, no cuando persigues los sueños de los demás.

Tienes que hacer lo que es correcto para ti, nadie más camina con tus zapatos. Sigue adelante, más allá de la retórica negativa de los demás. Haz lo que tengas que hacer, por ti. Vive una vida de la que estés orgulloso. Y en el momento en que te des cuenta que no lo estás, encuentra la fuerza para empezar de nuevo por un nuevo camino.

4. Nutre tu auto-confianza.

Tienes todo lo que necesitas dentro de ti para convertirte en la mejor versión de TI.

Cree que PUEDES. Cree que eres capaz de empujar más y más de lo que lo has hecho antes. Cree que eres lo suficientemente joven, lo suficientemente viejo, lo suficientemente inteligente y lo suficientemente fuerte como para alcanzar tus metas. No dejes que falsas creencias te impidan ir más allá de ti mismo. Y desde luego, no dejes que la gente que está a tu alrededor (fuera del camino) te desvíe. Lee Learned Optimism.

5. Enfócate en las soluciones.

La vida se pone mejor cuando eliges hacerla así. Las personas negativas hacen mucho ruido sobre lo mal que están las cosas, mientras que la gente positiva silenciosamente y de manera constante mejoran las cosas.

Siempre hay problemas, siempre hay retos, y siempre hay gente dispuesta a transformar los problemas y retos en grandes oportunidades. Los que tengan el coraje, el compromiso y la disciplina para hacerlo, crean una vida mejor para todos. Sé una de esas personas. Enfócate en las soluciones y trabaja con entusiasmo para crear un futuro más brillante.

6. Acepta las cosas que no puedes cambiar.

Lo que resistes, persiste. Si estás resistiendo algo, lo estás alimentando. Toda energía contra la que luchas activamente, la estás alimentando. Si usas energía negativa para alejar las cosas, las invitas a quedarse.

Elige aceptar lo que es, sé positivo y proactivo, deja de lado la necesidad de controlar hasta el más mínimo detalle, y abrazar la paz en el proceso.

7. Deja el pasado donde pertenece.

No tropieces con algo que está detrás de ti. No utilices el pasado como excusa para perderte el hoy. No sanas las heridas del pasado excavando más profundamente en ellas.

Aceptar es la amarga píldora que tendrás que tragar con valentía para poder ir más allá de las penas de ayer. Es una elección que debes tomar. Porque la verdad del asunto es que la historia solamente dicta el futuro si tú se lo permites. En otras palabras, solamente lo revives si así eliges hacerlo. Lee The Power of Now.

8. Equilibra el trabajo con el descanso necesario.

A veces lo mejor es descansar para poder poner un par de ojos frescos en tu trabajo. Cuando estás sobrecargado de trabajo o quemado en un proyecto, te haces propenso a los accidentes, y cuando eso sucede, aumentas las posibilidades de no poder hacer un trabajo óptimo.

La novelista Zadie Smith dijo una vez: "Cuando termines tu novela, si el dinero no es una prioridad urgente, si no tienes que venderlo al instante o publicarlo en ese mismo segundo, ponlo en un cajón todo el tiempo que puedas. Aléjate de todo. El secreto en la edición de tu trabajo es simple: Tienes que convertirse en su lector en lugar de su autor " A pesar de que Smith habla de hacer esto con una novela, es un consejo que todos podemos usar para casi cualquier cosa en la que trabajamos.

9. Sé un buen ejemplo.

No es sobre lo que dices, es sobre cómo vives tu vida cada día. Las personas que miran para arriba para mirarte, te están observando todo el tiempo. Estas personitas son como las esponjas, lo que ven o sienten que haces, imitan. Así que recuerda que tus palabras significan mucho menos de lo que haces. Elige creer que puedes y cambiarás vidas con lo que hagas cada día, y la tuya también.

Deja que tus acciones hablen por sí mismas.

10. Sé sinceramente amable con todos a tu alrededor.

La amabilidad en las palabras crea confianza. La amabilidad en los pensamientos crea positividad. La amabilidad en dar crea amor.

A través de la bondad tendrás la capacidad de hacer una gran diferencia en las vidas que toques, incluida la tuya propia. Cuando guías a alguien que está perdido y confundido, cuando apoyas a alguien que está triste y afligido, cuando abrazas a alguien que ha perdido toda esperanza, también sentirás como te curas y creces más fuerte.

11. Muestra tu amor.

No necesitas ser perfecto para ser un amigo o amante perfecto, pero el compromiso para con tu relación es una responsabilidad preciosa. Las relaciones duran toda la vida sólo cuando dos personas eligen mantenerla, luchar por ella, y trabajar en ella. Estos actos de amor no tienen que ser extravagante, sólo tienen que ser verdaderos. Y el verdadero amor siempre se muestra con hechos, no con palabras. Lee The 5 Love Languages.

12. Ayuda a cambiar una vida.

No importa lo abrumadores que los retos y problemas de la vida parezcan, o que tan pequeño te sientas a veces, puedes marcar una diferencia en el mundo. Lo que haces, realmente importa. De hecho, la mayoría de los cambios positivos en la vida de alguien se producen simplemente porque otra persona se preocupa por ellos, cree en ellos y los motivan.

Así que sé esa persona, incluso si es para una sola persona.

Publicado originalmente en MarcAndAngel.com

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Los principios básicos de las finanzas personales

Hay cientos de buenos blogs de finanzas en Internet. Abarcan todo tipo de temas, desde las cuentas corrientes hasta inversiones en acciones. Pero un tema que no se le presta la suficiente atención son los principios básicos de las finanzas personales, y estos son:

Foto: www.LendingMemo.com

1. El dinero, los ingresos y la riqueza no son lo mismo. Los medios y los políticos son expertos en confundir "ingresos" con "riqueza". Uno puede tener altos ingresos, pero muy poca riqueza en el banco para demostrarlo. Las finanzas personales se enfocan en la riqueza. Más importante aún, se basa en la acumulación, en la preservación y despliegue de la riqueza (Por ejemplo, usar la riqueza para generar más riqueza).
2. Las finanzas personales trata tanto sobre el comportamiento como en sus herramientas. Muchos de los gurús de finanzas personales te enseñarán páginas web que te ayudarán a ahorrar dinero o calculadoras online que te enseñarán a calcular que tan cara te va a salir tu hipoteca. Todo esto está muy bien pero principalmente las finanzas personales son sobre estilo de vida y comportamientos. Es sobre comportamientos que subyace en valores como la frugalidad y el emprendimiento. Un gran ejemplo de esto podría ser comer en casa en vez de ir a un restaurante, o ahorrar un 20% de tu sueldo para tu retiro.
3. Las finanzas personales significan un compromiso contínuo. Las finanzas personales son algo más que sentarse y pagar las cuentas una vez al mes. Es acerca de tener un presupuesto y ajustarse a él, de buscar oportunidades de inversión y hacer constantes contribuciones a su cuenta de jubilación. En otras palabras, tu compromiso continuo acerca de tu propia riqueza y tu bienestar financiero.

¿Por qué necesitas compromiso continuo? Porque toma mucho tiempo que la riqueza se acumule. Por ejemplo, puede tomar meses pagar la deuda de una tarjeta de crédito, o un año para ahorrar para la inicial de una casa.  Por lo tanto tienes que comprometerte a largo plazo, de lo contrario no llegaremos a ninguna parte.

Traducido de: Basic Personal Finance Principles

http://matandodeudas.com/los-principios-basicos-de-las-finanzas-personales/?goback=%2Egde_4317000_member_5821083544948060161#%21

Fwd: IASB Update—December 2013

IASB Update From the International Accounting Standards Board December 2013 Welcome to the IASB Update The IASB met in public on 12 December 2013 at the IASB offices in London, UK. The topics for discussion were: Post-implementation Review of IFRS 3 Business Combinations IFRIC Update Equity Method: Share of Other Net Assets Changes (proposed amendment to IAS 28) Clarification of Acceptable Methods of Depreciation and Amortisation (Proposed amendments to IAS 16 Property, Plant and Equipment and IAS 38 Intangible Assets) Actuarial Assumptions: Discount Rate (Proposed amendments to IAS 19) Annual Improvements—IFRS 1 First-time Adoption of International Financial Reporting Standards—Short term exemptions from IFRSs Financial Instruments: Impairment Financial Instruments: Classification and Measurement Fair Value Measurement: Unit of Account Contact us International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Tel: +44 (0)20 7246 6410 Fax: +44 (0)20 7246 6411 E-mail: info@ifrs.org Website: www.ifrs.org Future board meetings The IASB meets at least once a month for up to five days. The next board meetings are: 29–31 January 13-21 February To see all board meetings for 2013, click here. Archive of IASB Update Newsletter For archived copies of past issues of IASB Update on the IFRS website, click here . Podcast summaries To listen to a short board meeting audio summary (podcast) of previous board meetings, click here. Post-implementation Review of IFRS 3 Business Combinations The IASB considered an updated version of the tentative questions to be included in the Request for Information (RfI). The IASB was also informed about the input received from the Accounting Standards Advisory Forum (ASAF) on those tentative questions, and noted that the ASAF members generally agreed with the areas covered and with the tentative questions suggested. Next steps The IASB plans to publish the RfI by the end of January 2014. IFRIC Update The IASB received an update from the November 2013 meeting of the IFRS Interpretations Committee. Details of this meeting were published in the IFRIC Update, which is available by clicking here. Equity Method: Share of Other Net Assets Changes (proposed amendment to IAS 28) In November 2012 the IASB published an Exposure Draft of proposed amendments to IAS 28. The IASB proposed in the ED that: an investor should recognise, in the investor's equity, its share of the changes in the net assets of the investee that are not recognised in profit or loss or OCI of the investee, and that are not distributions received ('other net asset changes'); and the investor should reclassify to profit or loss the cumulative amount of equity that the investor had previously recognised when the investor discontinues the use of the equity method. At this meeting, the IASB continued its discussions on this topic in the light of the comments received on the ED. The IASB acknowledges that a number of respondents are concerned that the proposals in the ED would cause a departure from some aspects of current IFRS literature. The IASB considered four different models as alternatives to the proposals in the ED. The IASB observed that each model presented has challenges for the accounting for the investor's share of the investee's other net asset changes. The IASB noted that the proposed amendments are a short-term solution to address diversity in practice until the IASB revisits the principles of the equity method of accounting. Consequently, the IASB tentatively decided to finalise the amendments on the basis of the proposals in the ED, subject to reviewing a further analysis of the application of those requirements to some specific fact patterns. Eleven members agreed with this decision. Next steps The IASB will consider an analysis of the application of the proposed amendments to a selection of fact patterns at a future meeting. Clarification of Acceptable Methods of Depreciation and Amortisation (Proposed amendments to IAS 16 Property, Plant and Equipment and IAS 38 Intangible Assets) The IASB staff explained the due process steps undertaken by the IASB in completing the narrow-scope amendments to IAS 16 and IAS 38 on the 'Clarification of Acceptable Methods of Depreciation and Amortisation'. Agenda Paper 12B: Narrow-scope amendment: IAS 16 and IAS 38 Due process consideration All IASB members agreed that: the amendments to IAS 16 and IAS 38 should be finalised without re-exposure; the effective date of the amendments should be 1 July 2015 and earlier application should be permitted; and the due process requirements to date have been complied with. No IASB members indicated that they intend to dissent to the publication of the final amendments to IAS 16 and IAS 38. Next steps The IASB plans to publish the final amendments to IAS 16 and IAS 38 in Q1 2014. Actuarial Assumptions: Discount Rate (Proposed amendments to IAS 19) The IASB received an update on the IFRS Interpretations Committee's discussions and decisions on the determination of the discount rate for post-employment benefit obligations. In November 2013, the Interpretations Committee finalised its decision not to add this issue to its agenda and recommended that this issue should be addressed in the IASB's research project on discount rates. The IASB noted that its research project on discount rates is not likely to address the issue of determining the discount rate for post-employment benefit obligations directly, but the results of that project may be helpful in addressing that issue. Next steps The IASB will discuss the scope of its research project on discount rates in a future meeting. No further work is currently planned on the issue of determining the discount rate for post-employment benefit obligations. Annual Improvements—IFRS 1 First-time Adoption of International Financial Reporting Standards—Short term exemptions from IFRSs The IASB discussed whether some of the short-term exemptions in Appendix E of IFRS 1 First-time Adoption of International Financial Reporting Standards should be deleted, after those short-term exemptions have served their intended purpose. The IASB tentatively decided to propose the deletion of the short-term exemptions in paragraphs E3-E7 of IFRS 1 with an effective date of annual periods beginning on or after 1 July 2016. It also tentatively decided to propose the deletion of the short-term exemption relating to the amendment to IFRS 7 Financial Instruments: Disclosures that was proposed in the Exposure Draft Annual Improvements 2012-2014 Cycle published in December 2013, but with an effective date of annual periods beginning on or after 1 January 2018. The IASB decided to include these proposed amendments in the Exposure Draft Annual Improvements 2013-2015 Cycle. All IASB members agreed with these decisions. Next steps The IASB plans to publish the Exposure Draft Annual Improvements 2013–2015 Cycle for comment in the third quarter of 2014. Financial Instruments: Impairment The IASB met on 12 December 2013 to continue its redeliberations on the clarifications and enhancements to the proposals in the Exposure Draft Financial Instruments: Expected Credit Losses (the Exposure Draft). The IASB will decide at a future meeting whether to proceed to finalise the Exposure Draft. At this meeting, the IASB considered the following specific aspects of the proposals in the Exposure Draft: loan commitment and financial guarantee contracts; and transition and effect analysis Agenda Paper 5A: Loan commitments and financial guarantee contracts The IASB discussed whether the tentative decision that expected credit losses for revolving credit facilities should be estimated for the period over which an entity is exposed to credit risk and over which future drawdowns cannot be avoided, should be extended to other loan commitments and financial guarantees. The IASB tentatively: confirmed the proposals in the Exposure Draft that the maximum period over which expected credit losses should be estimated for loan commitments and financial guarantee contracts, other than revolving credit facilities, is the contractual period over which the entity is committed to provide credit; decided that an entity should apply the same discount rate when estimating expected credit losses on the drawn amount and the undrawn balance, unless the effective interest rate cannot be determined, in which case the discount rate should be determined as proposed in the Exposure Draft; and decided that an entity should present the provision for the expected credit losses on the undrawn balance together with the loss allowance for expected credit losses on the drawn amount if the entity cannot separately identify the expected credit losses associated with the undrawn balance. Sixteen IASB members agreed with these decisions. Agenda Paper 5B: Transition and Effect Analysis The IASB discussed the proposed transition requirements that an entity should apply on initial application of the proposed expected credit loss model. The IASB tentatively confirmed that: the requirements should be applied retrospectively in accordance with IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors; and in order to assist entities to apply the proposals retrospectively, entities may apply the low credit risk exception (as proposed in paragraph C2(a) of the Exposure Draft) to identify financial instruments for which the credit risks have not significantly increased. The IASB also tentatively decided to clarify that an entity could approximate the credit risk on initial recognition by considering the best available information that is available without undue cost or effort. The best available information is information that is: reasonably available and does not require the entity to undertake an exhaustive search for information; and relevant in determining or approximating the credit risk at initial recognition. The IASB tentatively confirmed that if an entity is not able to determine or approximate the credit risk on initial recognition, the entity should measure the loss allowance based on the credit quality at each reporting date until that financial instrument is derecognised. Furthermore, the IASB tentatively decided that it would in drafting, by the use of application guidance or by the use of examples, describe how: an entity would consider the significant increases in credit risk on transition using the rebuttable presumption for contractual payments that are more than 30 days past due, if the entity identifies increases in credit risk according to days past due; and an entity could assess whether there have been significant increases in credit by comparing the credit risk at the date of transition to the initial maximum credit risk that is accepted for a particular portfolio (by product type and/or region). Sixteen IASB members agreed with these decisions. Financial Instruments: Classification and Measurement The IASB discussed the fair value option and tentatively decided to confirm the proposal in its recent Exposure Draft to extend the current fair value option in IFRS 9 Financial Instruments to financial assets that would otherwise be mandatorily measured at fair value through other comprehensive income. Thus an entity may measure these financial assets at fair value through profit or loss if doing so would eliminate or significantly reduce a measurement or recognition inconsistency (sometimes referred to as an 'accounting mismatch'). That designation would be permitted only at initial recognition and would be irrevocable. Fifteen members agreed. One member was absent. Next steps The IASB will consider the remaining aspects of its proposals at a future meeting with the aim of issuing the limited amendments to IFRS 9 in the first half of 2014. Fair Value Measurement: Unit of Account The IASB discussed the application of the portfolio exception as set out in IFRS 13 Fair Value Measurement for portfolios that comprise only Level 1 financial instruments whose market risks are substantially the same. The IASB tentatively decided that the measurement should be the one resulting from multiplying the net position by the Level 1 prices. The IASB also tentatively decided that the Exposure Draft that clarifies the fair value measurement of quoted investments in subsidiaries, joint ventures and associates should include a non-authoritative example to illustrate the application of the portfolio exception for a portfolio that comprises only Level 1 financial instruments whose market risks are substantially the same. Fifteen members agreed. One member was absent. Work plan—projected targets as at 17 December 2013 Major IFRS Next major project milestone    2014 Q1 2014 Q2 2014 Q3 2014 Q4 IFRS 9: Financial Instruments (replacement of IAS 39)    Classification and Measurement    (Limited Amendments) Target IFRS        Impairment Target IFRS     Accounting for Macro Hedging Target DP       2014 Q1 2014 Q2 2014 Q3 2014 Q4 Insurance Contracts Redeliberations       Leases Redeliberations       Rate-regulated Activities Interim IFRS Target IFRS       Rate Regulation   Target DP     Revenue Recognition Target IFRS       IFRS for SMEs: Comprehensive Review 2012–2014—see project page Implementation Next major project milestone Narrow-scope amendments 2014 Q1 2014 Q2 2014 Q3 2014 Q4 Acquisition of an Interest in a Joint Operation (Proposed amendments to IFRS 11) Target IFRS       Annual Improvements 2012–2014 (Comment period ends 13 March 2014)   Redeliberations     Annual Improvements 2013–2015     Target ED   Bearer Plants (Proposed amendments to IAS 41) Redeliberations       Clarification of Acceptable Methods of Depreciation and Amortisation (Proposed amendments to IAS 16 and IAS 38) Target IFRS       Disclosure Initiative Amendments to IAS 1 (Disclosure Initiative) Target ED       Elimination of gains arising from 'downstream' transactions (Proposed amendments to IAS 28) Target ED       Equity Method: Share of Other Net Asset Changes (Proposed amendments to IAS 28) Target IFRS       Fair Value Measurement: Unit of Account Target ED       Put Options Written on Non-controlling Interests (Proposed amendments to IAS 32) Next steps TBD       Recognition of Deferred Tax Assets for Unrealised Losses (Proposed amendments to IAS 12)   Target ED     Sale or Contribution of Assets between an Investor and its Associate or Joint Venture (Proposed amendments to IFRS 10 and IAS 28) Target IFRS       Separate Financial Statements (Equity Method) (Proposed amendments to IAS 27) (Comment period ends 3 February 2014) Redeliberations       Post-implementation reviews 2014 Q1 2014 Q2 2014 Q3 2014 Q4 IFRS 3 Business Combinations   Publish Request for Information     Conceptual Framework Next major project milestone 2014 Q1 2014 Q2 2014 Q3 2014 Q4 Conceptual Framework (chapters addressing elements of financial statements, measurement, reporting entity and presentation and disclosure) [comment period ends 14 January 2014] Redeliberations     Research Projects Research projects involve preliminary research to help the IASB evaluate whether to add a topic to its work plan. The IASB will begin research on the following topics in due course.   Research projects on which preliminary work has commenced: Business combinations under common control   Disclosure Initiative   Discount rates   Emissions trading schemes   Extractive activities   Financial instruments with characteristics of equity   Intangible assets   Research projects on which preliminary work is not expected to commence until after the 2015 agenda consultation: Income taxes   Post-employment benefits (including pensions)   Share-based payments   Research projects for which the timing of preliminary work has not yet been confirmed: Equity method of accounting   Financial reporting in high inflationary economies   Foreign currency translation   Liabilities—amendments to IAS 37   Completed IFRS Major projects Issued date Effective date Year that post-implementation review is expected to start* Amendments to IAS 19 Employee Benefits June 2011 1 January 2013 2015   IFRS 10 Consolidated Financial Statements May 2011 1 January 2013 2016   IFRS 11 Joint Arrangements May 2011 1 January 2013 2016   IFRS 12 Disclosure of Interests in Other Entities May 2011 1 January 2013 2016   IFRS 13 Fair Value Measurement May 2011 1 January 2013 2015   IFRS 9 Financial Instruments November 2013 TBD (available for application) TBC   *A Post-implementation Review normally begins after the new requirements have been applied internationally for two years, which is generally about 30-36 months after the effective date. Narrow-scope amendments Issued date Effective date   Annual Improvements 2009–2011 IFRS 1 First-time Adoption of International Financial Reporting Standards: Repeated application of IFRS 1 Borrowing costs IAS 1 Presentation of Financial Statements Clarification of the requirements for comparative information IAS 16 Property, Plant and Equipment Classification of servicing equipment IAS 32 Financial Instruments: Presentation Tax effect of distribution to holders of equity instruments IAS 34 Interim Financial Reporting Interim financial reporting and segment information for total assets and liabilities May 2012 1 January 2013   Annual Improvements 2010-2012 IFRS 2 Share-based Payment Definition of vesting condition IFRS 3 Business Combination Accounting for contingent consideration in a business combination IFRS 8 Operating Segments Aggregation of operating segments Reconciliation of the total of the reportable segments' assets to the entity's assets IFRS 13 Fair Value Measurement Short-term receivables and payables IAS 16 Property, Plant and Equipment Revaluation method—proportionate restatement of accumulated depreciation IAS 24 Related Party Disclosures Key management personnel services IAS 38 Intangible Assets Revaluation method—proportionate restatement of accumulated amortisation December 2013 1 July 2014   Annual Improvements 2011-2013 IFRS 1 First-time Adoption of International Financial Reporting Standards Meaning of 'effective IFRSs' IFRS 3 Business Combinations Scope exceptions for joint ventures IFRS 13 Fair Value Measurement Scope of paragraph 52 (portfolio exception) IAS 40 Investment Property Clarifying the interrelationship between IFRS 3 and IAS 40 when classifying property as investment property or owner-occupied property December 2013 1 July 2014   Consolidated Financial Statements, Joint Arrangements and Disclosure of Interests in Other Entities: Transition Guidance (Amendments to IFRS 10, IFRS 11, and IFRS 12) June 2012 1 January 2013   Disclosures-Offsetting Financial Assets and Financial Liabilities (Amendments to IFRS 7) December 2011 1 January 2013   Government Loans (Amendments to IFRS 1) March 2012 1 January 2013   Offsetting Financial Assets and Financial Liabilities (Amendments to IAS 32) December 2011 1 January 2014   Investment Entities (Amendments to IFRS 10, IFRS 12 and IAS 27) October 2012 1 January 2014   Novation of Derivatives and Continuation of Hedge Accounting (Amendments to IAS 39) June 2013 1 January 2014   Recoverable Amount Disclosures for Non-Financial Assets (Amendments to IAS 36) May 2013 1 January 2014   IFRS 9 Financial Instruments—Mandatory Effective Date of IFRS 9 and Transition Disclosures December 2011 TBD (available for application)   Defined Benefit Plans: Employee Contributions (Amendments to IAS 19) November 2013 1 July 2014   Interpretations Issued date Effective date IFRIC 20 Stripping Costs in the Production Phase of a Surface Mine October 2011 1 January 2013   IFRIC 21 Levies May 2013 1 January 2014   Agenda consultation Next major project milestone 2013 2014 2015 Three-yearly public consultation [Feedback Statement published 18 December 2012] [Next consultation scheduled 2015 ]     Initiate second three-yearly public consultation Note that the information published in this newsletter originates from various sources and is accurate to the best of our knowledge. However, the International Accounting Standards Board and the IFRS Foundation do not accept responsibility for loss caused to any person who acts or refrains from acting in reliance on the material in this publication, whether such loss is caused by negligence or otherwise. You are receiving this email because you signed up to receive email alerts from the IFRS Foundation. If at any time you no longer wish to receive these alerts please unsubscribe. To understand how we store and process your data, please read our privacy policy. Copyright © IFRS Foundation ISSN 1474-2675