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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 — Insurance contracts

    Apr 10, 2014

    This edition of IFRS Project Insights provides a summary of the IASB's project on insurance contracts. This publication has been updated as of 10 April 2014 to reflect discussions at the March 2014 IASB meeting, including unlocking of the contractual service margin and use of OCI to present changes in discount rates.

  • IFRS Project Insights — Revenue recognition

    Nov 15, 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 11 November 2013 to reflect discussions at the October 2013 IASB meeting, which included constraint on estimates of variable consideration, implementation guidance for licences, and collectability.

  • 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.