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AASB research into the application of IAS 36
19 Mar 2019
The Australian Accounting Standards Board (AASB) has published its Research Report No. 9 'Perspectives on IAS 36: A case for standard setting activity'.
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Summary of the February 2019 ITCG meeting
19 Mar 2019
The IASB has published a summary of the IFRS Taxonomy Consultative Group (ITCG) meeting held via conference call on 20 February 2019.
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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.
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IASB decides on last round of potential amendments to IFRS 17
14 Mar 2019
At its meeting held in London, the IASB discussed the last of the 25 concerns regarding the standard that were identified in October 2018 as candidates for potential amendments.
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Agenda for the March 2019 Emerging Economies Group meeting
12 Mar 2019
The agenda is available for the upcoming meeting of the IASB's Emerging Economies Group (EEG), which is being held in Buenos Aires on 25-27 March 2019.
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IFRS Foundation appoints two IASB Board members
12 Mar 2019
The Trustees of the IFRS Foundation have announced the appointment of Tadeu Cendon and Rika Suzuki as IASB Board members.
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Agenda for the March 2019 IFRS Advisory Council meeting
11 Mar 2019
An agenda has been released for the upcoming meeting of the IFRS Advisory Council, which is being held in London on 19–20 March 2019.
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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.
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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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IFRS Interpretations Committee holds March 2019 meeting
08 Mar 2019
The IFRS Interpretations Committee met on Tuesday 5 and Wednesday 6 March 2019. We have posted Deloitte observer notes for the technical issues discussed during this meeting.
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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'.
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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.
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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.
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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.
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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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Deloitte comment letter on tentative agenda decision on IFRS 9 — Physical settlement of contracts to buy or sell a non-financial item
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 gains and losses on fixed price contracts for the sale or purchase of non-financial items that are accounted for under IFRS 9.
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Deloitte comment letter on tentative agenda decision on IFRS 9 — Curing of a credit-impaired financial asset
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 how to present amounts recognised in profit or loss when a credit-impaired financial asset is either paid in full or is determined to be no longer credit-impaired.
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Deloitte comment letter on tentative agenda decision on IFRS 9 — Credit enhancement in the measurement of expected credit losses
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 the cash flows expected from a financial guarantee contract or any other credit enhancement recognised separately in the financial statements can be included in the measurement of expected credit losses of the financial asset to which it relates.
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Deloitte comment letter on tentative agenda decision on IAS 38 — Customer’s right to access the supplier’s software hosted on the cloud
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 how a customer in a ‘Software as a Service’ cloud computing arrangement.
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Heads Up — FASB issues proposed ASU to address the accounting for share-based payments issued as sales incentives to customers
published 05 Mar 2019
This Heads Up discusses the FASB’s recently issued proposed Accounting Standards Update, "Codification Improvements — Share-Based Consideration Payable to a Customer," which would clarify the accounting for share-based payments issued as sales incentives to customers under the new revenue standard.
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IASB Meeting — 12–14 March 2019
Start: 12 Mar 2019 - End: 14 Mar 2019
The IASB met in London on 12–14 March 2019.
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IFRS Interpretations Committee meeting — 5-6 March 2019
Start: 05 Mar 2019 - End: 06 Mar 2019
The IFRS Interpretations Committee met on Tuesday 5 and Wednesday 6 March 2019 to discuss eleven issues, including three new interpretation requests.
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IASB Meeting — 7-8 February 2019
Start: 07 Feb 2019 - End: 08 Feb 2019
The IASB met in London on 7-8 February 2019.
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IASB Meeting — 23 January 2019
Start: 23 Jan 2019 - End: 23 Jan 2019
The IASB met in London on 23 January 2019.
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IFRS Interpretations Committee meeting — 16 January 2019
Start: 16 Jan 2019 - End: 16 Jan 2019
The IFRS Interpretations Committee met by video conference call on 16 January 2019 to discuss four issues, all of them agenda decisions to finalise.
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IASB Meeting — 11–13 December 2018
Start: 11 Dec 2018 - End: 13 Dec 2018
The IASB met in London on 11–13 December 2018 to discuss twelve topics.
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IFRS Interpretations Committee meeting — 27 November 2018
Start: 27 Nov 2018 - End: 27 Nov 2018
The IFRS Interpretations Committee met in London on 27 November 2018 to discuss seven issues, including five new interpretation requests.
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IASB Meeting — 14 and 15 November 2018
Start: 14 Nov 2018 - End: 15 Nov 2018
The IASB met in London on 14-15 November 2018 to discuss seven topics.
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IASB Meeting — 24 and 25 October 2018
Start: 24 Oct 2018 - End: 25 Oct 2018
The IASB met in London on 24 and 25 October 2018 to discuss eight topics.
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IASB Meeting — 19–20 September 2018
Start: 19 Sep 2018 - End: 20 Sep 2018
The IASB met in London on Wednesday 19 and Thursday 20 September 2018 to discuss seven topics.
