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The #1 website for global accounting news
  • EFRAG (European Financial Reporting Advisory Group) (dk green) Image
  • EFRAG president appointed

    01 Jul 2016

    By unanimous consent, the European Financial Reporting Advisory Group (EFRAG) General Assembly has approved the appointment of Jean-Paul Gauzès as EFRAG Board President.

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    United Kingdom Image
  • ICAS: UK unlikely to depart from IFRSs if it intends to remain a global player

    01 Jul 2016

    After the EU referendum in the UK, the Institute of Chartered Accountants of Scotland (ICAS) published a list with with 20 questions on the 'Brexit' ranging from business and trade to accounting and audit. In three separate batches, the ICAS staff have now published some answers to those questions and provide additional context and background to the key issues.

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  • IASB posts webcast on IFRS 16 lessee measurement

    30 Jun 2016

    As part of the IASB's webcast series on IFRS 16 implementation, the IASB staff has made available a webcast discussing the measurement requirements for lessees in IFRS 16 'Leases'.

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  • IFRS 9 endorsement in the EU takes next hurdle

    27 Jun 2016

    On 27 June 2016, the Accounting Regulatory Committee (ARC) voted in favour of endorsing IFRS 9 'Financial Instruments' for use in the European Union. Final endorsement is currently expected in the fourth quarter of 2016.

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  • Leading into the future — Illustrative IFRS financial statements for Investment Funds 2015

    published 30 Jun 2016

    This publication illustrates the presentation and disclosure requirements of IFRS for investment funds. It includes standards applicable (without early adoption) as of 31 December 2015. It also contains additional disclosures that are considered to be best industry practice, particularly where such disclosures are included in illustrative examples provided with a specific standard.

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  • EFRAG endorsement status report 27 June 2016

    published 27 Jun 2016

    This endorsement status report update reflects that on 27 June 2016 the Accounting Regulatory Committee (ARC) voted in favour of endorsing IFRS 9 'Financial Instruments'. Endorsement is currently expected in the fourth quarter of 2016.

  • IFRS in your pocket 2016 Image
  • IFRS in your pocket 2016

    published 23 Jun 2016

    The 2016 edition of our popular guide to IFRSs includes background information on the structure and workings of the IASB, analysis of the use of IFRSs around the world, summaries of all current Standards and Interpretations, and up-to-date details of IASB and IFRIC agenda projects.

  • A roadmap to pushdown accounting Image
  • A roadmap to pushdown accounting

    published 21 Jun 2016

    This Roadmap provides Deloitte’s insights into and interpretations of the guidance on the application of pushdown accounting.

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