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2012

  • IASB concludes agenda consultation by releasing a feedback statement

    Dec 18, 2012

    In February 2010, the Trustees of the IFRS Foundation, the IASB's oversight body, announced enhancements to their governance arrangements, including the decision to undertake a three-yearly public consultation on the IASB's future technical agenda, in addition to consulting the Trustees and the IFRS Advisory Council annually on the existing and future agenda. On 20 June 2011, the IASB formally announced that it would be undertaking for the first time a public agenda consultation on its future work plan. A Request for Views was published on 26 July 2011. Today, the IASB rounded off its consultation by releasing a feedback statement that maps out future priorities.

  • IFRS compliance, presentation and disclosure checklist for 2012

    Dec 17, 2012

    Deloitte's IFRS Global Office has published the IFRS Compliance, Presentation and Disclosure Checklist for 2012. The checklist summarises the recognition, measurement, presentation and disclosure requirements set out in IFRSs in issue as of 30 June 2012.

  • Emerging Economies Group meeting focuses on common control transactions

    Dec 17, 2012

    The IASB has publicly released a communiqué from a meeting of the Emerging Economies Group (EEG) held in Sao Paulo, Brazil on 4-5 December 2012. The main topic discussed at the meeting was transactions under common control, and the meeting also included brief discussions on hybrid financial instruments and impairment of financial assets.

  • Latest IASB 'Investor Perspectives' published

    Dec 16, 2012

    The International Accounting Standards Board (IASB) has released another edition in its 'Investor Perspectives' series. In this edition, Patrick Finnegan (member of the IASB) discusses the proposed limited amendments to the classification and measurement requirements in IFRS 9 'Financial Instruments'.

  • Additional notes from the December 2012 IASB meeting

    Dec 14, 2012

    The IASB's December meeting is being held in London on 13-17 December 2012, some of it a joint meeting with the FASB. We have posted Deloitte observer notes from Thursday's sessions on IAS 12 and IFRIC update and Friday's sessions on Macro hedge accouting and Impairments.