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January

  • Deloitte publication update

    16 Jan 2012

    A reminder that you can access all the latest IFRS related Deloitte newsletters on the 'Publications' tab on the home page, including the latest edition of our Model financial statements.

  • Deloitte US alert on accounting for eurozone sovereign debt holdings

    12 Jan 2012

    Deloitte (United States) issued an alert regarding the impairment of Greek government bonds (GGBs) and debt issued by other eurozone states. The alert notes that under US GAAP and IFRSs, GGBs and other loans that are issued by the Greek state are impaired (other-than-temporarily impaired in the case of GGBs) as of 31 December 2011. The alert provides guidance on the measurement of the impairment loss for the different types of investment.

  • IAASB feedback statement on disclosure consultation

    11 Jan 2012

    The International Auditing and Assurance Standards Board (IAASB) has released a 'Feedback Statement' on the responses to its January 2011 Discussion Paper 'The Evolving Nature of Financial Reporting: Disclosure and Its Audit Implications'. The Discussion Paper solicited views and perspectives of different stakeholder groups on the challenges arising as financial reporting continues to evolve to meet the changing needs of users.

  • New ICAEW website on auditing

    11 Jan 2012

    The Institute of Chartered Accountants of England and Wales (ICAEW) has launched a new website dedicated to auditing and its possible reform.

  • IFRS Advisory Council membership update

    10 Jan 2012

    The Trustees of the IFRS Foundation have announced the appointments and reappointments to the IFRS Advisory Council for memberships that ended 31 December 2011.

  • AOSSG survey on Islamic accounting

    10 Jan 2012

    The Islamic Finance Working Group of the Asian-Oceanian Standard Setters Group (AOSSG) has issued a survey on Islamic accounting.

  • Outcomes from recent Capital Markets Advisory Committee meeting

    09 Jan 2012

    The IASB has released a summary of the Capital Markets Advisory Committee (CMAC) meeting which was held in London on 12 October 2011. The CMAC was previously known as the Analyst Representative Group (ARG) and is a group of professional financial analysts who regularly meet with members of the IASB to provide the views of professional investors on financial reporting issues.