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IFRS Project Insights

Each edition provides a summary of:

  • Current status - brief background and current steps being undertaken
  • Key decisions and proposals - high-level summaries of decisions to date and any consultation documents published
  • 'Thinking ahead' - key considerations for entities given the status of the project
  • Next steps - forthcoming deadlines or due process steps to be undertaken and guidelines as to when the project may be finalised.

Updates. Although IFRS Project Insights are updated on a regular basis, care should be taken prior to relying on them because of the frequency of IASB board meetings. We maintain detailed Deloitte observer notes from each IASB board meeting on our IASB meeting pages and a detailed history of each IASB project on our project pages.

Subscriptions. Registered users can subscribe to email notifications of new and updated issues of IFRS Project Insights in their communications options. We also announce new and updated issues on Twitter.

 

Related Publications

  • IFRS Project Insights — Revenue recognition

    May 31, 2013

    This edition of IFRS Project Insights provides a summary of the IASB's project on revenue recognition. This publication has been updated as of 31 May 2013 to reflect discussions at the May 2013 IASB meeting, which included the Boards decision on the application of the revenue model to credit card reward programs.

  • IFRS Project Insights — Insurance contracts

    Mar 04, 2013

    This edition of IFRS Project Insights provides a summary of the IASB's project on insurance contracts. This publication has been updated as of 4 March 2013 to reflect discussions at the February 2013 IASB meeting, including the proposed model for accounting for insurance contracts, segregated assets related to direct performance linked insurance contracts, accretion of interest on the margin, reconsideration of the measurement of investment components and the aggregate insurance contracts revenue, transition, effective date and comparative financial statements, early adoption and the comment period.

  • IFRS Project Insights — Rate regulated activities

    Feb 27, 2013

    This edition of IFRS Project Insights provides a summary of the IASB's project on rate-regulated activities. This publication has been updated as at 27 February 2013 to reflect discussions at the February 2013 IASB meeting, including the interaction of other Standards with the regulatory deferral account balances that might be recognised as a result of the proposed interim Standard and the development of a Request for Information as an optional due process step in the Rate-regulated Activities research project.

  • IFRS Project Insights — Leases

    Feb 25, 2013

    This edition of IFRS Project Insights provides a summary of the IASB's project on leases. This publication has been updated as at 25 February 2013 to reflect discussions at the February 2013 IASB meeting, including transitional requirements (joint with FASB) and whether right-of-use assets that meet the definition of investment property should be within the scope of IAS 40 'Investment Property'.

  • IFRS Project Insights — Financial instruments: Impairment

    Dec 21, 2012

    IFRS Project Insights provide a quick overview of the key projects of the IASB, with a summary of the current status, key decisions and proposals, key considerations for entities and the next steps expected in the project.

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