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2012

  • Notes from the September IASB meeting

    25 Sep 2012

    The IASB's September meeting is being held in London on 24-28 September 2012, some of it a joint meeting with the FASB. We have posted Deloitte observer notes from yesterday's session on revenue recognition.

  • Japan 'designates' additional IFRSs

    23 Sep 2012

    On 21 September 2012, the Financial Services Agency (FSA) of Japan announced that additional IFRSs were designated for use by companies voluntarily applying IFRSs in Japan.

  • EFRAG outreach on PIR IFRS 8 and on disclosures

    21 Sep 2012

    The European Financial Reporting Advisory Group (EFRAG) offers an outreach event on the IASB post–implementation review (PIR) of IFRS 8 'Operating Segments' and the EFRAG/ANC/FRC discussion paper on disclosures on Thursday 11 October 2012 in Brussels.

  • A Guide through IFRS 2012 ('Green Book') is now available

    20 Sep 2012

    The IFRS Foundation has announced that 'A Guide through IFRS 2012' is now available. This volume (nicknamed the 'Green Book') includes the full text of the Standards and Interpretations and accompanying documents (such as the Basis for Conclusions) issued by the IASB as of 1 July 2012 with extensive cross-references and other annotations. This edition does not contain documents that are being replaced or superseded but remain applicable if a reporting entity chooses not to adopt the newer versions early.

  • Notes from the September IFRS Interpretations Committee meeting

    20 Sep 2012

    Deloitte observer notes are now available from the IFRS Interpretations Committee meeting held in London on 18 and 19 September 2012. In its active project on contingent pricing of property, plant and equipment and intangible assets, the Committee discussed several models developed by the staff and the question of how closely a model should be tied to the leases project model that is not yet finalised. The discussions will be continued at a future meeting. The Committee also confirmed its tentative decisions published in the May IFRIC Update and discussed a number of other issues.