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  • IFRS Foundation seeks nominations and issues feedback statement for the ASAF

    01 May 2015

    The IFRS Foundation has announced that it is seeking nominations for membership in the Accounting Standards Advisory Forum (ASAF) and has issued a feedback statement in response to the review of this forum. The ASAF is chaired by the IASB and has 12 other members from various locations around the world.

  • April 2015 IASB meeting notes posted — Part 1

    30 Apr 2015

    The IASB met at its offices in London on 27–29 April 2015. We have posted the Deloitte observer notes from the sessions on fair value measurement and IFRS implementation issues.

  • IASB member discusses financial instruments

    24 Apr 2015

    In a report issued by the ‘Banking magazine: Association of Banks in Israel’, IASB member Sue Lloyd talks about IFRS 9, specifically looking at the new loan loss accounting model.

  • ITG discusses implementation of impairment requirements in IFRS 9

    24 Apr 2015

    On 22 April 2015, the IFRS Transition Resource Group for Impairment of Financial Instruments (‘ITG’) held its first meeting. The ITG is a discussion forum established by the International Accounting Standards Board (IASB) to provide support for stakeholders on implementation issues arising from the new impairment requirements following the issue of IFRS 9 'Financial Instruments' (2014).

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  • Accounting Roundup — April 2015

    published 04 May 2015

    This issue features articles on (1) the FASB’s proposed ASUs on not-for-profit financial statements and deferring the effective date of the new revenue standard; (2) a recent IAASB publication on key audit matters; and (3) the FAQs published on the regulatory capital rule by the Federal Reserve, OCC, and FDIC.

  • Power & Utilities Spotlight — Transitioning ERM capabilities to a new level

    published 04 May 2015

    This publication discusses the Deloitte P&U enterprise risk management (ERM) roundtable, held in March at NextEra Energy Inc. in Juno Beach, Florida. The primary goals of this series are to discuss leading practices, identify trends, promote innovative solutions, perform benchmarking/studies, and facilitate networking within the industry.

  • A state of change: not-for-profit newsletter

    published 30 Apr 2015

    This publication from Deloitte (Canada) features articles on (1) the concept of predictive project analytics, and how it could enable not-for-profit organizations (NPOs) to maximize donor value and deliver on external expectations through effective management of project costs; and (2) key findings from our 2014 Global Survey on Reputation Risk, which serves as a reminder to not-for-profit executives as to the importance of protecting an NPO’s reputation, and the dire repercussions if such risks are not properly managed.

  • Deloitte digest — March 2015

    published 22 Apr 2015

    This publication from Deloitte (Canada) summarizes current financial reporting rules and standards; it also provides an overview of recent regulatory and professional developments.

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