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  • 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 posted in due course.

  • IFRS Foundation updates its IFRS Research Centre site

    21 Nov 2014

    The IFRS Foundation has announced a revamp of its IFRS Research Centre web pages. The updates to the site include a more intuitive layout and new content for evidence-supported standard-setting, research opportunities, research impact, and news and events.

  • Latest edition of EFRAG Insider

    19 Nov 2014

    The European Financial Reporting Advisory Group (EFRAG) has published a new edition of the publicly available newsletter 'EFRAG Insider'.

  • 16th ESMA enforcement decisions report released

    18 Nov 2014

    The European Securities and Markets Authority (ESMA) has published further extracts from its confidential database of enforcement decisions taken by European national enforcers. This batch deals with decisions in relation to IAS 1, IAS 7, IAS 12, IAS 16, IAS 18, IAS 32, IAS 36, IAS 38, IAS 40, IFRS 3, IFRS 5, IFRS 6, IFRS 8, and IFRS 13.

  • IFRS Foundation appoints two Trustees

    18 Nov 2014

    The IFRS Foundation has announced the appointments of Alan Beller and Werner Brandt as Trustees of the IFRS Foundation. The appointments will begin on 1 January 2015 and will expire on 31 December 2017.

  • Agenda for the December 2014 ASAF meeting

    18 Nov 2014

    The International Accounting Standards Board (IASB) has released the tentative agenda for the meeting of the Accounting Standards Advisory Forum (ASAF), which is to be held at the IASB's offices in London on 4-5 December 2014. The meeting will discuss a number of the IASB's active projects, including the disclosure initiative, leases, insurance contracts, and the upcoming agenda consultation.

  • 2015 IFRS Blue Book — Coming soon

    18 Nov 2014

    The IFRS Foundation has announced that the '2015 IFRS Consolidated without early application' will be published in December 2014. This volume (nicknamed the "Blue Book") will contain all official pronouncements that are mandatory on 1 January 2015. It does not include IFRSs with an effective date after 1 January 2015. The Blue Book differs from the traditional Bound Volume (the "Red Book"), which includes all pronouncements issued at the publication date, including those that do not become mandatory until a future date.

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  • 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.

  • IFRS on point — October 2014

    published 11 Nov 2014

    IFRS on Point, published at the end of each month, highlights critical IFRS-related financial reporting developments.

  • Financial Reporting Alert 14-3, Segment reporting

    published 10 Nov 2014

    This Deloitte (United States) publication discusses recent comments by SEC staff members regarding FASB Accounting Standards Codification Topic 280, "Segment Reporting" (ASC 280), and certain aspects of segment reporting that are expected to be the subjects of increased scrutiny by the SEC staff.

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