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  • We comment on the Reporting Entity discussion paper

    30 Sep 2008

    Deloitte has submitted to the IASB a Comment Letter on the IASB's Discussion Paper on the Reporting Entity: Preliminary Views on an Improved Conceptual Framework for Financial Reporting – The Reporting Entity. We agree with, and support, the majority of the proposals made by the Board in this DP.

  • IASCF trustees will meet 9 October 2008 in Beijing

    29 Sep 2008

    The Trustees of the IASC Foundation, under which the IASB operates, will meet in public session at The Westin Grand Hotel, 9b Financial Street, Xicheng District, Beijing 100032, China, on 9 October 2008, 9:15am to 17:15pm.

  • We comment on EFRAG enhancement proposals

    29 Sep 2008

    On 22 July 2008, the Supervisory Board of the European Financial Reporting Advisory Group (EFRAG) invited public comment on Proposals for Enhancing EFRAG as a way to strengthen the European contribution to the work of IASB.

  • Accounting provisions of US financial institutions 'bailout bill'

    29 Sep 2008

    The Emergency Economic Stabilization Act of 2008 that is being considered by the United States Congress (the so-called financial institutions bailout bill) has as its objective: "To provide authority for the Federal Government to purchase and insure certain types of troubled assets for the purposes of providing stability to and preventing disruption in the economy and financial system and protecting taxpayers, and for other purposes".

  • IFRS and the insurance industry

    29 Sep 2008

    Publicly accountable entities in Canada are required to switch to IFRSs starting in 2011 (with an option to adopt IFRSs earlier, even in 2008, with approval of the Provincial securities regulator).

  • Changes to accounting practices in Brazil

    28 Sep 2008

    Recent amendments to the Brazilian Corporate Law (Law No. 11,638) have introduced changes to accounting practices generally accepted in Brazil, effective for fiscal years beginning on or after 1 January 2008.

  • Our views on IASB's employee benefits discussion paper

    27 Sep 2008

    Deloitte has submitted a Letter of Comment on the IASB Discussion Paper Preliminary Views on Amendments to IAS 19 Employee Benefits. In general, we express serious concerns that the proposals go beyond the changes that should be introduced via a short-term project.

  • Report of Advisory Committee on the Auditing Profession

    27 Sep 2008

    At its meeting yesterday, the US Treasury Department's Advisory Committee on the Auditing Profession voted to adopt its final report containing more than 30 recommendations to improve the sustainability of the public company auditing profession.