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  • Report of the Effects Analysis Consultative Group published

    28 Nov 2014

    The Effects Analysis Consultative Group - an independent group of experts that was established by the IFRS Foundation Trustees as a result of its strategy review in 2012 - presented its final report to the Trustees who welcomed the conclusions of the report on topics such as fieldwork and the reporting of likely effects.

  • November 2014 IASB meeting notes — Part 3

    27 Nov 2014

    The International Accounting Standards Board (IASB) met at its offices in London on 19-20 November 2014. We have now posted the Deloitte observer notes from Wednesday's session on the Conceptual Framework. Additional notes will be posted in due course.

  • IESBA proposes update to ethics code for professional accountants in business

    26 Nov 2014

    The International Ethics Standards Board for Accountants (IESBA) has issued an exposure draft of proposed changes to the 'Code of Ethics for Professional Accountants' (the Code). The proposals focus on the requirements of professional accountants in business involved in the presentation of financial and non-financial information, and also provide guidance on dealing with pressure from superiors and other to engage in unethical or illegal acts.

  • November 2014 IASB meeting notes — Part 2

    25 Nov 2014

    The International Accounting Standards Board (IASB) met at its offices in London on 19-20 November 2014. We have now posted the Deloitte observer notes from Wednesday's session on insurance contracts. Additional notes will be posted in due course.

  • IASB issues work plan update for November 2014

    24 Nov 2014

    Following its November meeting, the International Accounting Standards Board (IASB) has updated its work plan. The revised plan adds a target date for amendments to IFRS for SMEs (Q1 2015) and a timeframe for the comment letter analysis (Q1 2015) on the discussion paper on macro hedging. Further, the IASB now expects to issue an exposure draft on the elimination of gains or losses arising from transactions between an entity and its associate or joint venture in Q1 2015 (previously Q4 2014). Lastly, it includes updates to the expected timing of board discussions for the short-term research projects on business combinations under common control (Q1 2015), discount rate (Q1 2015), emissions trading scheme (Q4 2014 through Q1 2015), equity method (Q4 2014 through Q2 2015), and financial instruments with characteristics of equity (Q4 2014), as well as, long-term research project on post-employment benefits (Q1 and Q2 2015).

  • November 2014 IASB meeting notes — Part 1

    21 Nov 2014

    The International Accounting Standards Board (IASB) met at its offices in London on 19-20 November 2014. We have now posted the Deloitte observer notes from Wednesday's session on IFRS for SMEs as well as Thursday's session on leases. Additional notes will be posted in due course.

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  • Monthly roundup — November 2014

    published 28 Nov 2014

    This publication from Deloitte (Australia) summarises financial reporting developments during November 2014, highlighting the release of areas of focus for 31 December 2014 financial reports by the Australian Securities and Investments Commission (ASIC).

  • SEC comment letter examples — Income taxes (November 2014)

    published 26 Nov 2014

    This edition of SEC Comment Letter Examples — Income Taxes contains extracts of SEC staff comments on topics including a registrant’s assessment of the realizability of deferred tax assets (DTAs), undistributed earnings of foreign subsidiaries, foreign tax rate, uncertain tax positions, and disclosures.

  • IFRS Project Insights — Insurance contracts

    published 21 Nov 2014

    This edition of IFRS Project Insights provides a summary of the IASB's project on insurance contracts and discusses recent tentative decisions reached by the Board. This publication has been updated as of 21 November 2014.

  • Robert Bruce interviews — Assurance on integrated reporting

    published 18 Nov 2014

    In this interview Robert speaks with Michael Nugent, Technical Director, Framework Development, International Integrated Reporting Council (IIRC). They discuss the possible options for assurance on integrated reporting considering the two papers on assurance that the IIRC issued for comment in July 2014 (comments are due 1 December) and the comments that have been raised at roundtables that have taken place around the world on this topic.

  • IFRS fokussiert — Das "große Ganze" oder "Preis mal Menge"?

    published 18 Nov 2014

    This German-language newsletter summarises the recently issued exposure draft ED/2014/4 'Measuring Quoted Investments in Subsidiaries, Joint Ventures and Associates at Fair Value' and presents first observations and recommendations.

  • Deloitte digest — October 2014

    published 17 Nov 2014

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

  • IFRS 9 Impairment - Umfrage zur EL-Wertminderung

    published 17 Nov 2014

    This German-language publications presents the findings of a study analysing the potential impacts of the new impairment requirements in IFRS 9 on the amount of impairment allowance in comparison with what was required under IAS 39.

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