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  • IASB meeting (blue) Image
  • March 2019 IASB meeting notes posted

    15 Mar 2019

    The IASB met on Tuesday 12, Wednesday 13 and Thursday 14 March 2019. We have posted our comprehensive Deloitte observer notes for all projects discussed during the meeting.

  • CMAC meeting (mid blue) Image
  • Agenda for the March 2019 CMAC meeting

    08 Mar 2019

    Representatives from the International Accounting Standards Board (IASB) will meet with the Capital Markets Advisory Council (CMAC) in London on 21 March 2019. The agenda for the meeting has been released.

  • IASB meeting (blue) Image
  • Pre-meeting summaries for the March IASB meeting

    08 Mar 2019

    The IASB will meet at its offices in London on 12–14 March 2019. We have posted our pre-meeting summaries for the meeting that allow you to follow the IASB’s decision making more closely. For each topic to be discussed, we summarise the agenda papers made available by the IASB staff and point out the main issues to be discussed by the IASB and the staff recommendations.

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  • EFRAG endorsement status report 18 March 2019

    published 18 Mar 2019

    The endorsement status report has been updated to reflect that the European Union has formally adopted 'Annual Improvements to IFRS Standards 2015–2017 Cycle'.

  • EFRAG endorsement status report 14 March 2019 Image
  • EFRAG endorsement status report 14 March 2019

    published 14 Mar 2019

    The endorsement status report has been updated to reflect that the European Union has formally adopted Amendments to IAS 19: Plan Amendment, Curtailment or Settlement.

  • IFRS on Point — February 2019 Image
  • IFRS on Point — February 2019

    published 13 Mar 2019

    'IFRS on Point', published at the beginning of each month, highlights critical IFRS-related financial reporting developments.

  • Deloitte comment letter on tentative agenda decision on IAS 23 — Over time transfer of constructed good Image
  • Deloitte comment letter on tentative agenda decision on IAS 23 — Over time transfer of constructed good

    published 07 Mar 2019

    We have commented on the IFRS Interpretations Committee's publication in the November 2018 IFRIC Update of the tentative decision not to take onto the Committee's agenda the request for clarification on whether construction of a property for sale under terms that will qualify for recognition of revenue over time results in the entity having a qualifying asset into which directly attributable borrowing costs are capitalised.

  • Deloitte comment letter on tentative agenda decision on IFRS 11 — Sales of output by a joint operator Image
  • Deloitte comment letter on tentative agenda decision on IFRS 11 — Sales of output by a joint operator

    published 07 Mar 2019

    We have commented on the IFRS Interpretations Committee's publication in the November 2018 IFRIC Update of the tentative decision not to take onto the Committee's agenda the request for clarification on the recognition of revenue by a joint operator whose proportionate right to output over the life of a joint operation differs from the proportion of actual output it receives in a particular reporting period.

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