This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice for more information on the cookies we use and how to delete or block them.

2012

  • Final notes from the October IASB meeting

    22 Oct 2012

    The IASB's October meeting was held in London on 15-19 October 2012, some of it a joint meeting with the FASB. We have posted the remaining Deloitte observer notes from the session on insurance contracts on Friday afternoon.

  • IASB updates work plan for October meeting decisions

    21 Oct 2012

    The International Accounting Standards Board (IASB) has publicly released a revised work plan reflecting changes as a result of decisions made at its October 2012 meeting. The project on IAS 8 effective dates and transition has been removed, and a new project on revenue-based methods of depreciation under IAS 16 and IAS 38 added (splitting it out from the annual improvements 2011-2013 cycle).

  • Further notes from the October 2012 IASB meeting

    19 Oct 2012

    The IASB's October meeting was held in London on 15-19 October 2012, some of it a joint meeting with the FASB. We have posted Deloitte observer notes from Wednesday's joint session on Insurance contracts, Thursday's joint session on Revenue recognition and Friday's sessions on IFRIC update, Due process papers, and IAS 8.

  • Deloitte releases new IFRS e-learning modules

    19 Oct 2012

    Deloitte’s Global Audit Learning group have released three new e-learning modules on IFRS 9 'Financial Instruments: Classification and Measurement', IFRS 10 'Consolidated Financial Statements' and IFRS 11 'Joint Arrangements'. These modules are additions to the extensive catalog of IFRS e-learning content made freely available by Deloitte.

  • IFRS Foundation issues educational material to support IFRS 13

    19 Oct 2012

    As part of the IASB’s Education Initiative, the IFRS Foundation staff, with the assistance of the valuation expert group, is developing educational material to support IFRS 13. The draft of the first chapter of this educational material titled ‘Measuring the fair value of unquoted equity instruments within the scope of IFRS 9 Financial Instruments’ is now available.

  • IPSASB releases consultation paper on government reporting

    19 Oct 2012

    The International Public Sector Accounting Standards Board (IPSASB) has published a Consultation Paper which aims to help reduce differences between Government Finance Statistics (GFS) reporting guidelines and International Public Sector Accounting Standards (IPSASs).

  • Additional notes from the October 2012 IASB meeting

    18 Oct 2012

    The IASB's October meeting is being held in London on 15-19 October 2012, some of it a joint meeting with the FASB. We have posted Deloitte observer notes from Monday's joint session on Insurance contracts and Thursday's Classification and measurements and Impairment sessions.

  • IFAC and IIRC agree to co-operate

    17 Oct 2012

    The International Federation of Accountants (IFAC) and the International Integrated Reporting Council (IIRC) have signed a Memorandum of Understanding (MoU) to promote cooperation, coordination, and alignment between the two bodies. The MoU seeks to take advantages of the 'inherent synergies' between the work of IFAC and the IIRC in supporting of an internationally accepted framework for integrated reporting.

  • Notes from the October 2012 IASB meeting

    17 Oct 2012

    The IASB's October meeting is being held in London on 15-19 October 2012, some of it a joint meeting with the FASB. We have posted Deloitte observer notes from Monday's education session on insurance contracts and Wednesday's macro hedge accounting session.