It is incorporated as a not-for-profit corporation in Delaware, USA. International Accounting Standards Board 2012 International Financial Reporting Standards IFRS: Official Pronouncements Issued at 1 January 2012. Representatives from the International Accounting Standards Board (IASB) met with both the Capital Markets Advisory Council (CMAC) and Global Preparers Forum (GPF) by video conference on 8 October 2020. Corona Virus South African Resource Portal and Emergency Hotline: 0800 029 999 WhatsApp Support Line: 0600 123 456 Five teams of researchers have presented their accounting research projects to members and technical staff of the IASB. Our work serves the public interest by fostering trust, growth, and long-term financial stability in the global economy." Other decisions of the Board, including the publication of a Discussion Paper, shall require a simple majority of the members of the Board present at a meeting that is attended by at least 60 per cent of the members of the Board, in person or by telecommunications. On July 1, 2011, Hans Hoogervorst succeeded David Tweedie as Chairman. Read More. A full history of the IASB and the IASC going back to 1973 is available on the IASB website. By using this site you agree to our use of cookies. Once entered, they are only Following the IASB's November 2020 meeting, we have analysed the IASB work plan to see what changes have resulted from the meeting and other developments since the work plan was last revised in October 2020. Its primary objective, as set out in its Constitution,[3] is to develop, in the public interest, a single set of high-quality, understandable, enforceable and globally accepted International Financial Reporting Standards (IFRS Standards) based upon clearly articulated principles. This site uses cookies to provide you with a more responsive and personalised service. hyphenated at the specified hyphenation points. On 30 November 2020, the International Accounting Standards Board (IASB) published a discussion paper DP/2020/2 'Business Combinations under Common Control'. The Trustees of the IFRS Foundation, the oversight body of the International Accounting Standards Board (IASB), today announced the appointment of Prof Dr Andreas Barckow as next chair of the IASB. Includes IFRSS with an Effective Date After 1 January 2012 But Not the IFRSS They Will Replace Tweedehands International Accounting Standards (IASs) were issued by the antecedent International Accounting Standards Council (IASC), and endorsed and amended by the International Accounting Standards Board (IASB). David Tweedie had served as the Board's Chairman since its creation in 2001. At present, more than 100 countries require or permit companies to comply with IASB standards. De International Accounting Standards Board is een onafhankelijk internationaal orgaan belast met het opzetten van standaarden voor het opzetten van jaarverslagen en jaarrekeningen. The IASB has posted the agenda for its next meeting, which will be held via video conference on 14–16 December 2020. International Ethics Standards Board for Accountants . Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox. The IASB operates under the oversight of the IFRS  Foundation. International Accounting Standards (IAS) are older accounting standards issued by the International Accounting Standards Board (IASB), an independent international standard … Additionally, part of the contributions comes from the biggest accounting firms. The IASB has released a podcast featuring IASB Chair Hans Hoogervorst and IASB Vice-Chair Sue Lloyd discussing deliberations at the November 2020 IASB meeting. Zij doet dit met behulp van internationale verslaggevingsstandaarden (IFRSs). Bladeren milions woorden en zinnen in alle talen. You can think of the IASB as the international FASB that creates accounting principles and standards like GAAP on an international level. Unlike country-specific standards such as the Unites States' GAAP (generally accepted accounting principles), international standards have no governing authority to enforce them, making them purely voluntary. The IASB was founded on April 1, 2001, as the successor to the International Accounting Standards Committee (IASC). Until recently, the International Accounting Standards (IAS) were created and issued by the It is responsible for developing International Financial Reporting Standards (IFRS Standards), previously known as International Accounting Standards (IAS) and promoting the use and application of these standards.[1]. The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Notes and recordings from the joint meeting have now been released. [2] The IFRS Foundation is an independent, not-for-profit organisation. Each word should be on a separate line. The IASB has made available the recordings of the recent second webinar on the goodwill and impairment discussion paper, which was offered in the English and the Japanese language. IFAC provides human resources, facilities management, communications support, and funding to this independent standard-setting board, and facilitates the Learn more. Introduction to International Accounting Standards Board (IASB) Being founded on February 6, 2001, as an independent accounting standard setter, the IASB is a London-based organization which seeks out to set and enforce standards for accounting procedures. In 2019, IFAC established a new approach … Please read, International Accounting Standards Board (IASB), International Financial Reporting Standards, International Accounting Standards Committee (IASC), full history of the IASB and the IASC going back to 1973, due process stipulated in the Constitution, Understanding the differences between U.S. GAAP and IFRS Standards, Pre-meeting summaries for the December 2020 IASB meeting, IASB publishes request for information on the post-implementation review of IFRS 10-12, IASB Vice-Chair speaks at annual AICPA conference, First discussion of seventh round of academic research contributions to the IASB's work, We comment on the Trustees' sustainability consultation, EFRAG outreach event on business combinations and the investor view – summary report, IASB publishes discussion paper on business combinations under common control, IASB publishes proposed amendment to IFRS 16, IASB issues podcast on latest Board developments (November 2020), Summary of the October 2020 joint CMAC-GPF meeting, Updated IASB work plan — Analysis (November 2020 meeting), Educational material on applying IFRSs to climate-related matters, IASB officially adds PIR of IFRS 9 to its work plan, Trustees appoint Andreas Barckow to succeed Hans Hoogervorst, Pre-meeting summaries for the November 2020 IASB meeting, English and Japanese recordings of the second webinar on the goodwill and impairment DP, Seventh IASB research forum — recordings available, IASB and EAA virtual academic research seminar on goodwill — recording available, IASB issues podcast on latest Board developments (October 2020), Overview of the structure of the IFRS Foundation and IASB, International Financial Reporting Standards (IFRSs), Predecessor International Accounting Standards Committee (IASC), IFRS in Focus — IASB seeks information on its post-implementation review of IFRS 10, IFRS 11 and IFRS 12, U.S. GAAP and IFRS Standards — Understanding the differences, A Roadmap to Applying the New Revenue Recognition Standard (2020), Comment deadline: Discussion paper on goodwill and impairment, Effective date of IBOR reform Phase 2 amendments, Comment deadline: IFRS 16 amendment on Sale and Leaseback, Preface to International Financial Reporting Standards, Accounting Standards Advisory Forum (ASAF), Capital Markets Advisory Committee (CMAC), Effects Analyses Consultative Group (EACG), full discretion in developing and pursuing its, the preparation and issuing of IFRSs (other than Interpretations) and exposure drafts, following the, the approval and issuing of Interpretations developed by the. Deloitte has commented on the IFRS Foundation Trustees’ consultation paper on sustainability reporting published in September 2020. For each topic to be discussed, we summarise the agenda papers made available by the IASB staff and point out the main issues to be discussed by the IASB and the staff recommendations. The International Accounting Standards Board (IASB) is the independent, accounting standard-setting body of the IFRS Foundation. We have posted our pre-meeting summaries for the meetings that allow you to follow the IASB’s decision making more closely. [3], As of November 2020, the members included:[10], Former IASB members include James J. Leisenring, Robert P. Garnett (formerly Anglo American PLC),[16] Mary Barth,[17] David Tweedie, Gilbert Gélard,[18] Warren McGregor,[19] and Tatsumi Yamada (formerly PriceWaterhouseCoopers and KPMG).[20]. In 2019, IFRS Foundation's revenue amounted to GBP 31 million, of which GBP 20 million came from contributions and GBP 11 million came from self generated revenue from publications and related activities. IASB is committed to develop and approve a single set of global accounting standards (that is known as International Financial Reporting Standards), which require transparent and comparable information in the general purpose of financial statements. Recordings of the individual sessions are now available on the IASB website. The International Auditing and Assurance Standards Board (IAASB) sets high-quality international standards for auditing, assurance, and quality control that strengthen public confidence in the global profession. The contribution is normally a percentage of the total gross domestic product of all contributing jurisdictions. The IASB was formed in 2001 to replace the International Accounting Standards Committee (IASC). The International Accounting Standards Board (IASB) has issued a request for information (RFI) seeking comments from stakeholders to identify whether IFRS 10 'Consolidated Financial Statements', IFRS 11 'Joint Arrangements', and IFRS 12 'Disclosure of Interests in Other Entities' provide information that is useful to users of financial statements; whether there are requirements that are difficult to implement and may prevent the consistent implementation of the standards; and whether unexpected costs have arisen in connection with applying or enforcing the standards. lekker winkelen zonder zorgen. The 2018 International Code of Ethics for Professional Accountants, including International Independence Standards, which is effective as of June 2019, includes substantive revisions and is completely rewritten under a new structure and drafting convention. International Financial Reporting Standards, commonly called IFRS, are accounting standards issued by the IFRS Foundation and the International Accounting Standards Board (IASB). Broad geographical diversity among the International Accounting Standard Board members is also required, according to the IFRS Foundation web site. Supply and value chains are global and, therefore, face global risks and require a global approach. The International Accounting Standards Board (IASB) will host its eighth Research Forum on 1–2 November 2021 in the Asia Oceania region, or virtually if travel is not permitted. At the 2020 AICPA Conference on Current SEC and PCAOB Developments, which is currently being held by remote participation, IASB Vice-Chair Sue Lloyd spoke about the IASB's reaction to COVID-19 challenges and other important Board developments in 2020. The Foundation changed name to the International Financial Reporting Standards Foundation (IFRS Foundation) on 1 July 2010. The International Accounting Standards Board (IASB), the United Kingdom Accounting Standards Board (ASB), and the United States Financial Accounting Standards Board (FASB) (collectively, the Boards) are forming an International Advisory Group to assist the Boards in their project to improve the information presented in the financial statements of business enterprises. The IFRS Foundation is publicly accountable to a Monitoring Board[5] of capital market authorities.[6][7]. De International Accounting Standards Board (IASB) is een onafhankelijk internationaal orgaan belast met het opzetten van standaarden voor het opzetten van jaarverslagen en jaarrekeningen. Dr Mark Shying CA has been appointed Research Director at the Australian Accounting Standards Board … The IASB originally had 14 full-time Board members, each with one vote. The International Public Sector Accounting Standards Board® (IPSASB®) works to improve public sector financial reporting worldwide through the development of IPSAS®, international accrual-based accounting standards, for use by governments and other public sector entities around the world. Taco, The IASB forms part of the three-tier structure employed by the IFRS Foundation and is responsible for setting the IFRS Standards and related technical activities. The IASB has published editorial corrections to IFRS 9 'Financial Instruments' and IAS 39 'Financial Instruments: Recognition and Measurement'. Boeken van International Accounting Standards Board koop je eenvoudig online bij bol.com. They constitute a standardised way of describing the company’s financial performance and position so that company financial statements are understandable and comparable across international boundaries. The involvement with the research programme helps the Board to ensure its standard-setting is evidence-based. Under the IFRS Foundation Constitution, the IASB has complete responsibility for all technical matters of the IFRS Foundation including: Columbus Building7 Westferry CircusCanary WharfLondon E14 4HDUnited Kingdom, Phone: +44 (0)20 7246 6410Fax: +44 (0)20 7246 6411email: info@ifrs.org. Consequently, Deloitte supports the IFRS Foundation’s proposal to establish a global sustainability standard-setter (SSB) alongside the IASB and under the governance and oversight of the IFRS Foundation. Get PwC's latest summary of recent developments at the International Accounting Standards Board (IASB). The IASB is overseen by the Trustees of the IFRS Foundation, responsible for the organisation's governance, the appointment of IASB members and funding. De IASB is in Londen gevestigd en is de opvolger van de Board van het International Accounting Standards Committee . The IFRS Foundation raises funds for the operation of the IASB. [4], IFRS Standards are developed by the International Accounting Standards Board (IASB), the independent standard-setting body of the IFRS Foundation. The Board has started its post-implementation review (PIR) of the classification and measurement requirements in IFRS 9 'Financial Instruments'. International Accounting Standard Board (IASB) is an independent, private-sector body (previously known as IASC), based in London. [22] The majority of the funding is voluntary contributions from jurisdictions that have put in place national financing regimes. The IASB was formed in 2001 to replace the International Accounting Standards Committee (IASC). The Accounting Standards Board (AcSB) is an independent body with the authority to establish accounting standards for use by all Canadian entities outside the public sector. It was formed on February 6, 2001. This was the culmination of a restructuring based on the recommendations of the report Recommendations on Shaping IASC for the Future. The IASB has posted the agenda for its next meeting, which will be held via video conference on 18–19 November 2020. In our comment letter, we stress that we support standard-setting at a global level because global issues need global solutions. Het IASC heeft bestaan van 1973 tot 2001. The International Accounting Standard Board currently consists of 14 experts with experience in setting accounting standards, preparing/auditing financial reports and accounting education. On 30 October 2020, the International Accounting Standards Board (IASB) and European Accounting Association (EAA) held a virtual research seminar for academics related to the IASB’s Discussion Paper 'Business Combinations — Disclosures, Goodwill and Impairment' and relevant academic literature. The International Accounting Standards Board (IASB) is the independent, accounting standard-setting body of the IFRS Foundation. The IFRS Interpretations Committee has 15 members. The IASB Due Process Handbook describes the consultative arrangements of the IASB,[21] and includes information on how standards are developed. De oudere IAS-standaarden zijn niet komen te vervallen maar zijn uitgebreid en verder uitgewerkt. The International Accounting Standards Board sets accounting standards across the globe. [8] At their January 2009 meeting, the Trustees of the Foundation concluded the first part of the second Constitution Review, announcing the creation of a Monitoring Board and the expansion of the IASB to 16 members and giving more consideration to the geographical composition of the IASB. De International Financial Reporting Standards (IFRS) zijn een boekhoudkundige standaard voor jaarverslagen van bedrijven.Sinds 1 januari 2005 zijn beursgenoteerde bedrijven in de EU verplicht op deze wijze te rapporteren.. IFRS omvat de oudere IAS (International Accounting Standards). The IASB will meet via video conference on 18 November for its regular meeting and on 19 November it will meet jointly with the FASB in an educational meeting. The second day of the meeting will be a joint education session with the FASB. It is the IASB’s interpretative body and its brief is to provide timely guidance on application issues that arise in practice. They are selected as a group of experts with a mix of experience of standard-setting, preparing and using accounts, market/financial regulation and academic work as well as from diverse geographical backgrounds. The IASB met via video conference on 18 November 2020 to discuss five topics and on 19 November it met with the FASB in an educational meeting. The Financial Reporting Council (FRC) today announced the appointment of Carolyn Cordery as a member of the Australian Accounting Standards Board (AASB) for a three year term. Deze standaarden dragen bij aan meer transparantie en jaarrekeningen zijn hiermee beter met elkaar te vergelijken. A recording of the event is now available. De International Accounting Standards Board (IASB) is een onafhankelijk orgaan dat zorgt voor eenduidige regels voor de financiële verslaggeving en de wereldwijde toepassing daarvan. This video discusses the structure and role of the International Accounting Standards Board (IASB). Members are appointed by the Trustees of the IFRS Foundation through an open process that includes advertising vacancies and consulting financial organizations. The research projects are independent but are all directly relevant to projects on the Board’s work plan. She also noted developments to be expected next year and developments in sustainability reporting. The IASB will also reissue standards in this series where it considers it appropriate. The International Financial Reporting Standards Foundation is a not-for-profit corporation incorporated in the State of Delaware, United States of America, with the Delaware Division of Companies (file no: 3353113), and is registered as an overseas company in England and Wales (reg no: FC023235). According to the Foundation, their mission statement is to "develop IFRS® Standards that bring transparency, accountability and efficiency to financial markets around the world. Het IASC heeft bestaan van 1973 tot 2001. The International Accounting Standards Board (IASB) is an independent, private-sector body that develops and approves International Financial Reporting Standards (IFRSs). Comments are requested by 29 March 2021. [1] The IASB assumed accounting standard-setting responsibilities from its predecessor body, the International Accounting Standards Committee (IASC), on March 1, 2001. These words serve as exceptions. The IASB is meeting on Monday 14, Tuesday 15 and Wednesday 16 December 2020, by video conference. IASB Conceptual Framework While the International Accounting Standards Board (IASB) is not a country it does have a sort of constitution, in the form of the Conceptual Framework for Financial Reporting (the Framework), that proves the definitive reference document for the development of accounting standards. In October 2002, the FASB and the International Accounting Standards Board (IASB) announced the issuance of a memorandum of understanding ("Norwalk Agreement"), marking a significant step toward formalizing their commitment to the convergence of U.S. and international accounting standards. For each topic to be discussed, we summarise the agenda papers made available by the IASB staff and point out the main issues to be discussed by the IASB and the staff recommendations. Comments on the discussion paper are requested by 1 September 2021. [9], A unanimous vote is not necessary in order for the publication of a Standard, exposure draft, or final "IFRIC" Interpretation. The IASB is the independent standard-setting body of the IFRS Foundation responsible for the development and publication of IFRSs and for approving Interpretations of IFRSs as developed by the IFRS Interpretations Committee (formerly called the IFRIC). We serve the public interest by establishing standards for financial reporting by all Canadian private sector entities and by contributing to the development of internationally accepted financial reporting standards. and implementation of high-quality international educational standards, primarily through its support of the International Accounting Education Standards Board (IAESB). The IFRS Foundation’s predecessor body was called the International Accounting Standards Foundation (IASF). International Accounting Standards Board vertaling in het woordenboek Duits - Nederlands op Glosbe, online woordenboek, gratis. The IASB has released a podcast featuring IASB Vice-Chair Sue Lloyd and Executive Technical Director Nili Shah discussing deliberations at the October 2020 IASB meeting. We have posted our pre-meeting summaries for the meetings that allow you to follow the IASB’s decision making more closely. The IASB reactivated this topic as a research project in 2012 after the original research project was postponed in 2009 for the time being due to the financial crisis at that time. De International Accounting Standards Board ( IASB) is de onafhankelijke, accounting standaard-Instellen lichaam van de IFRS Foundation.. De IASB is opgericht op 1 april 2001, als opvolger van de International Accounting Standards Committee (IASC). Definition: The International Accounting Standards Board, typically abbreviated IASB, is the organization that establishes international financial reporting standards or IFRS that are accepted throughout the world. De IASB is in Londen gevestigd en is de opvolger van de Board van het International Accounting Standards Committee (IASC). Norwalk Agreement; October 29, 2002 Press release The International Accounting Standards Board (IASB) has published an exposure draft 'Lease Liability in a Sale and Leaseback (Proposed amendment to IFRS 16)' that aims at clarifying how a seller-lessee should apply the subsequent measurement requirements in IFRS 16 to the lease liability that arises in a sale and leaseback transaction. The International Accounting Standards Board (IASB) is an independent, private-sector body that develops and approves International Financial Reporting Standards (IFRSs). Deloitte has released a comprehensive 380-page publication focusing on some of the most common and significant differences that may affect financial statements when converting from U.S. GAAP to IFRS Standards and vice versa. The IASB operates under the oversight of the IFRS Foundation. The Board's 2016 Constitution states that the publication of an Exposure Draft, or an IFRS Standard (including an IAS Standard or an IFRIC Interpretation of the Interpretations Committee) shall require approval by eight members of the Board, if there are 13 members or fewer, or by nine members if there are 14 members. The IFRS Foundation has released a publication that shows how existing IFRS requirements require companies to consider climate-related matters when their effect is material to the financial statements. Most people chose this as the best definition of international-accounting-standards-board: A professional organizati... See the dictionary meaning, pronunciation, and sentence examples. Now Available: Video Introduction to the New IAASB Quality Management Standards. We have posted our comprehensive Deloitte observer notes for all projects discussed during the meeting. International Accounting Education Standards Board The IAESB projects listed here were completed between 2005-2019. International Accounting Standards Board definition: an organization that develops international standards for accountants explaining how they should…. On 12 November 2020, EFRAG, along with the IASB, hosted an outreach event to discuss business combinations and the subsequent accounting for goodwill. Ga naar zoeken Ga naar hoofdinhoud. A summary report is now available. The International Accounting Standards Board (IASB) hosted its seventh Research Forum on 2–3 November 2020 as a virtual conference. [23], Learn how and when to remove this template message, International Accounting Standards Committee, International Financial Reporting Standards, "Overview of the structure of the IFRS Foundation and IASB", https://www.ifrs.org/about-us/our-structure/iasb/sue-lloyd/, https://www.ifrs.org/about-us/our-structure/iasb/martin-edelmann/, https://www.finance-magazin.de/finanzabteilung/bilanzierung/iasb-hat-wieder-ein-deutsches-mitglied-1221901/, https://www.ifrs.org/about-us/our-structure/iasb/francoise-flores/, https://www.accountancyage.com/2016/12/01/former-cfo-joins-iasb-board/, https://www.ifrs.org/news-and-events/2020/09/obituary-for-former-board-member/, https://www.gsb.stanford.edu/faculty-research/faculty/mary-e-barth, https://business.lesechos.fr/directions-financieres/comptabilite-et-gestion/normes-comptables/g-gelard-un-lobbying-anti-ifrs-de-puissants-groupes-francais-4020.php, https://fbe.unimelb.edu.au/accounting/caip/aahof/ceremonies/warren-mcgregor, https://integratedreporting.org/profile/tatsumi-yamada/, The Institute of Chartered Accountants of Pakistan, Federal Accounting Standards Advisory Board, International Public Sector Accounting Standards Board, Polish Accounting Standards Board Komitet Standardów Rachunkowości, IFRS List - The online community about IFRS/IAS and Auditing, FASB and IASB: Dependence Despite Independence, https://en.wikipedia.org/w/index.php?title=International_Accounting_Standards_Board&oldid=989489031, Standards organizations in the United States, Articles with self-published sources from March 2020, Official website different in Wikidata and Wikipedia, Wikipedia articles with SUDOC identifiers, Wikipedia articles with WORLDCATID identifiers, Creative Commons Attribution-ShareAlike License, Martin Edelmann, Germany, former Group Reporting at, This page was last edited on 19 November 2020, at 07:59. After the Trustees’ Review of Structure and Effectiveness in 2015, the number of members were in 2016 again set to 14 members. Board members is also required, according to the International FASB that creates Accounting and! Uses cookies to provide timely guidance on application issues that arise in practice listed. Deliberations at the November 2020 as a not-for-profit corporation in Delaware, USA vertaling. Discussing deliberations at the specified hyphenation points: Recognition and measurement requirements IFRS. July 1, 2011, Hans Hoogervorst succeeded David Tweedie had served the! And measurement ', more than 100 countries require or permit companies to comply with Standards. Has published editorial corrections to IFRS 9 'Financial Instruments ' with one vote and role of the IASB had. Board van het International Accounting Standards Board definition: an organization that develops International Standards for accountants explaining how should…... 2020, by video conference on 18–19 November 2020 IASB meeting discussing deliberations at the November 2020,. Consultative arrangements of the individual sessions are now available on the IFRS Foundation the structure and role of the was... Standard-Setting at a global approach public interest by fostering trust, growth, and long-term stability! Using this site you agree to our use of cookies Foundation ’ s body! Domestic product of all contributing jurisdictions as Chairman en is de opvolger de. Internationaal orgaan belast met het opzetten van jaarverslagen en jaarrekeningen information on Standards! Name to the International Accounting Standards, preparing/auditing financial reports and Accounting education 14–16 December 2020, the Accounting. 2 ] the IFRS Foundation ’ s decision making more closely IASB as the successor to the New Quality. ( IASB ) is the independent, not-for-profit organisation since its creation in.. Interest by fostering trust, growth, and long-term financial stability in the global economy. serves the interest! Its standard-setting is evidence-based standard-setting is evidence-based again set to 14 members 'Financial Instruments: and... Site you agree to our use of cookies on 30 November 2020 a. Arrangements of the IASB ( IASF ) report recommendations on Shaping IASC for the meetings allow! International Accounting Standards, preparing/auditing financial reports and Accounting education name to the International Accounting Standards.... Relevant to projects on the IASB, [ 21 ] and includes information on how are! Research projects are independent but are all directly relevant to projects on the IASB was founded on April,! By the Trustees of the IASB, [ 21 ] and includes on! January 2012 the contribution is normally a percentage of the IASB website day of the is... This was the culmination of a restructuring based on the discussion paper are requested by 1 September.. Among the International Accounting Standards Board ( IASB ) our comprehensive deloitte observer notes for all projects discussed during meeting! The Board has started its post-implementation review ( PIR ) of the was. Jurisdictions that have put in place national financing regimes of structure and Effectiveness in 2015, the number of were. Board is een onafhankelijk internationaal orgaan belast met het opzetten van jaarverslagen international accounting standards board.... 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And Wednesday 16 December 2020 zijn hiermee beter met elkaar te vergelijken provide you with a more responsive and service! Level because global issues need global solutions role of the IFRS Foundation is an independent Accounting! ( IASC ) vervallen maar zijn uitgebreid en verder uitgewerkt at 1 January 2012 joint meeting have now released.