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The #1 website for global accounting news
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  • Study finds cultural background and translation influence the interpretation of IFRSs

    24 Nov 2015

    The Australian Accounting Standards Board (AASB) and the Korea Accounting Standards Board (KASB) will report on a joint research project on IFRS implementation at the seventh annual meeting of the AOSSG and the next ASAF meeting in December. The project explores how cultural background and translation affect the interpretation of the terms that are used in IFRS.

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  • ECON announces public hearing on IFRS 9

    24 Nov 2015

    The Committee on Economic and Monetary Affairs (ECON) of the European Parliament announces that it will hold a public hearing on IFRS 9 'Financial Instruments' on 1 December 2015.

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  • Accounting bodies call upon world leaders to put in place a sustainability framework

    24 Nov 2015

    The Accounting Bodies Network (ABN), established by the Prince of Wales' Accounting for Sustainability project (A4S), is calling on world leaders ahead of the COP 21 Climate Change meeting in Paris to put in place a framework that will enables investors to make informed decisions that will support the goal of a sustainable future.

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  • Agenda for the December 2015 ASAF meeting

    24 Nov 2015

    The International Accounting Standards Board (IASB) has released an agenda for the meeting of the Accounting Standards Advisory Forum (ASAF), which is to be held at the IASB's offices in London on 7-8 December 2015.

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  • IASB updates work plan

    23 Nov 2015

    Following its November 2015 meeting, the IASB has updated its work plan. As mentioned before, directly tracing the Board's progress on the individual projects has become impossible since the change of the work plan format in July, unless the Board makes definite progress or has to make larger corrections. Of these, a few can be identified in the November work plan.

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  • FEE calls for an international solution of the effective date problem

    21 Nov 2015

    The Federation of European Accountants (Fédération des Experts-comptables Européens, FEE) has commented on the draft letter from the European Financial Reporting Advisory Group (EFRAG) to the European Commission supplementing its endorsement advice on adoption of IFRS 9 'Financial Instruments'.

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  • Power & Utilities Spotlight — Risk at the core of key strategic decision making Image
  • Power & Utilities Spotlight — Risk at the core of key strategic decision making

    published 24 Nov 2015

    This publication, which is part of a series on Deloitte’s P&U enterprise risk management (ERM) roundtables, discusses the roundtable held in October 2015 at Sempra Energy in San Diego. The primary goals of the series are to discuss leading practices, identify trends, promote innovative solutions, perform benchmarking/studies, and facilitate networking within the industry.

  • Heads Up — FASB proposes ASU to increase transparency of accounting for government assistance arrangements Image
  • Heads Up — FASB proposes ASU to increase transparency of accounting for government assistance arrangements

    published 20 Nov 2015

    This Heads Up discusses the FASB’s recently issued proposed Accounting Standards Update (ASU) Disclosures by Business Entities About Government Assistance. The proposed ASU would increase transparency in financial reporting by requiring specific disclosures in the annual financial statements about government assistance received by businesses. Such disclosures would include (1) information about the nature of the government assistance received, (2) the line items of the balance sheet and income statement that are affected by government assistance, (3) significant terms and conditions of the government assistance agreement, and (4) unless impracticable, the amount of government assistance received but not recognized in the financial statements.

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  • IFRS on point — October 2015

    published 17 Nov 2015

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

  • IFRS Project Insights — Insurance contracts Image
  • IFRS Project Insights — Insurance contracts

    published 16 Nov 2015

    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 16 November 2015.

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  • EITF Snapshot — November 2015

    published 13 Nov 2015

    This issue summarises the topics discussed and conclusions reached at the 12 November 2015 meeting of the Emerging Issues Task Force.

  • TRG Snapshot — Joint meeting on revenue: November 2015 Image
  • TRG Snapshot — Joint meeting on revenue: November 2015

    published 11 Nov 2015

    This TRG Snapshot summarizes the November 9, 2015, meeting of the joint FASB and IASB transition resource group (TRG) on revenue recognition, which was formed to discuss and analyze potential issues that preparers may face when implementing the boards’ new revenue standard.

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