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IASB proposes amendments regarding the classification and measurement of financial instruments
21 Mar 2023
The International Accounting Standards Board (IASB) has published an exposure draft 'Amendments to the Classification and Measurement of Financial Instruments (Proposed amendments to IFRS 9 and IFRS 7)' to address matters identified during the post-implementation review of the classification and measurement requirements of IFRS 9 'Financial Instruments'. Comments are requested by 19 July 2023.
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IFRS Interpretations Committee holds March 2023 meeting
20 Mar 2023
The IFRS Interpretations Committee (Committee) met on 14-15 March 2023. The Committee discussed comment letters on one tentative agenda decision, three new items, two potential Annual Improvements to IFRS Accounting Standards and an item for input on an IASB project.
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ISSB issues podcast on latest Board developments (March 2023)
20 Mar 2023
The IFRS Foundation has released a podcast discussing highlights from the March 2023 ISSB meeting. The podcast is hosted by ISSB Chair Emmanuel Faber and Vice-Chair Sue Lloyd.
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Pre-meeting summaries for the March 2023 IASB meeting
16 Mar 2023
The IASB meets in London on 20–23 March 2023. We have posted our pre-meeting summaries for the meeting that allow you to follow the IASB’s decision making more closely. We summarised 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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Pre-meeting summaries for the March 2023 ISSB meeting
14 Mar 2023
The ISSB is meeting in Frankfurt on 16 March 2023. We have posted our pre-meeting summaries for the meeting that allow you to follow the ISSB’s decision making more closely. We summarised the agenda papers made available by the ISSB and pointed out the main issues and recommendations.
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Bases for conclusions on draft ESRS available
13 Mar 2023
On 22 November 2022, the European Financial Reporting Advisory Group (EFRAG) submitted its draft European Sustainability Reporting Standards (ESRS) to the European Commission. The bases for conclusions to go with each proposed ESRS have now become available as well.
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March 2023 IASB meeting agenda posted
10 Mar 2023
The IASB has posted the agenda for its next meeting, which will be held in its office in London on 20–23 March 2023. There are seven topics on the agenda.
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IASB’s targeted standards-level review of disclosures project yields improved approach to developing IFRS Accounting Standards disclosures
08 Mar 2023
The IASB has concluded its project which aimed at improving its approach to developing disclosure requirements in IFRS Accounting Standards, with a focus on helping companies provide more useful information to investors.
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Pre-meeting summaries for the March 2023 IFRS Interpretations Committee meeting
07 Mar 2023
The IFRS Interpretations Committee (Committee) meets on 14–15 March 2023. The IFRS IC will discuss comment letters on one tentative agenda decision, three new items, two potential Annual Improvements to IFRS Accounting Standards and an item for input on an IASB project.
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Agenda for the March 2023 ASAF meeting
07 Mar 2023
The International Accounting Standards Board (IASB) has released an agenda and meeting papers for the meeting of the Accounting Standards Advisory Forum (ASAF), which is to be held in the IASB's offices in London on 27–28 March 2023.
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EC tells EFRAG to concentrate on the implementation of Set 1 of the ESRS
22 Mar 2023
On 22 November 2022, the European Financial Reporting Advisory Group (EFRAG) submitted its first set of draft European Sustainability Reporting Standards (ESRS) to the European Commission (EC) and began working on Set 2 of the ESRS, which would contain sector-specific standards. EFRAG has now been told to concentrate on providing additional guidance on how to apply the proposed standards in Set 1.
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IFRS Foundation seeks new SMEIG members
07 Mar 2023
The IFRS Foundation Trustees are currently seeking nominations for membership of the SME Implementation Group (SMEIG), which supports the international adoption of the 'International Financial Reporting Standards for Small and Medium-sized Entities' (IFRS for SMEs) and monitors its implementation.
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EFRAG series of videos on the first set of draft ESRS
06 Mar 2023
On 22 November 2022, the European Financial Reporting Advisory Group (EFRAG) submitted its first set of draft European Sustainability Reporting Standards (ESRS) to the European Commission.
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Updated IPSAS-IFRS alignment dashboard
06 Mar 2023
The International Public Sector Accounting Standards Board (IPSASB), which develops the International Public Sector Accounting Standards (IPSAS) for financial reporting by governments and other public sector entities, has released an updated IPSAS-IFRS alignment dashboard showing how far individual IPSAS are aligned with corresponding IFRSs.
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Report on the January 2023 interim IFASS meeting
02 Mar 2023
A report has been issued summarising the discussions at the interim meeting of the International Forum of Accounting Standard Setters (IFASS) held by remote participation on 12 January 2023.
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IFRS Foundation Boards meet with Japanese counterparts
02 Mar 2023
Representatives of the IASB and the ISSB have met with the ASBJ and the SSBJ, respectively.
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IFRS Foundation and FASF of Japan sign Memorandum of Understanding
01 Mar 2023
During the meeting of the Trustees of the IFRS Foundation currently taking place in Tokyo, Japan, the Trustees and the Financial Accounting Standards Foundation (FASF) of Japan have signed a Memorandum of Understanding (MoU) which extends financial support to the IFRS Foundation by the FASF.
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GPF seeks members
28 Feb 2023
The Global Preparers Forum (GPF) is seeking new members with an emphasis for candidates based in emerging economies, North America, and South America with experience in the technology and/or media sectors.
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G20 Finance Ministers and Central Bank Governors' statement notes ISSB progress
28 Feb 2023
The G20 has issued a meeting summary of the First G20 Finance Ministers and Central Bank Governors meeting held in Bangalore on 24-25 February 2023.
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Agenda for March 2023 CMAC meeting
24 Feb 2023
Representatives from the International Accounting Standards Board (IASB) will meet with the Capital Markets Advisory Council (CMAC) in a hybrid meeting on 9 March 2023. The agenda for the joint meeting has been released.
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Heads Up — FASB Proposes Amendments to Income Tax Disclosure Requirements
published 22 Mar 2023
This Heads Up discusses the FASB’s recently issued proposed Accounting Standards Update (ASU), "Improvements to Income Tax Disclosures," which would modify or eliminate certain existing income tax disclosure requirements in addition to establishing new requirements.
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Deloitte response to the survey on the need for GHG protocol corporate standards and guidance updates
published 22 Mar 2023
In our response, we emphasise aspects of the GHGP for which we believe there is a need for greater consistency. In particular, we recommend that that the Corporate Standard should use terminology from widely-adopted financial reporting standards – notably IFRS Accounting Standards and U.S. GAAP, to the extent possible. We believe this is particularly important to promote connectivity of GHG emissions disclosures with financial reporting.
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Quarterly Accounting Roundup — First Quarter — 2023
published 21 Mar 2023
This edition discusses financial reporting developments that occurred in the first quarter of 2023.
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Technology Industry Accounting Guide (2023)
published 14 Mar 2023
The 2023 inaugural edition of Deloitte’s Technology Industry Accounting Guide addresses topics of relevance to finance and accounting professionals in the technology industry, such as revenue recognition, software-related costs, acquisitions and divestitures, consolidation, stock-based compensation, leases, financial instruments, income taxes, digital assets, initial public offerings, and disclosures of non-GAAP measures and metrics. To help technology entities work through some of the more difficult accounting and financial reporting issues related to these and other relevant topics, this Guide includes interpretive guidance, illustrative examples, and discussion of recent standard-setting developments (through February 28, 2023).
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Deloitte comment letter on International Tax Reform — Pillar Two Model Rules
published 10 Mar 2023
We have commented on the IASB's Exposure Draft, 'International Tax Reform — Pillar Two Model Rules'.
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Life Sciences Industry Accounting Guide (March 2023)
published 10 Mar 2023
The 2023 edition of Deloitte’s Life Sciences Industry Accounting Guide.
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IFRS on Point — February 2023
published 07 Mar 2023
IFRS on Point highlights critical financial reporting developments and main IFRS-related news stories of the previous month.
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Report on the January 2023 interim IFASS meeting
published 02 Mar 2023
Report summarising the discussions at the meeting of the International Forum of Accounting Standard Setters (IFASS) held by remote participation on 12 January 2023.
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Deloitte comment letter on the Third Edition of the IFRS for SMEs Accounting Standard
published 28 Feb 2023
We have commented on the IASB’s Exposure Draft Third edition of the IFRS for SMEs Accounting Standard (“the ED”).
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iGAAP in Focus — European sustainability reporting — Worldwide reach of the Corporate Sustainability Reporting Directive – final text published in Official Journal
published 23 Feb 2023
This iGAAP in Focus outlines the final text of the Corporate Sustainability Reporting Directive (CSRD), which has been published in the Official Journal of the European Union (EU Official Journal), following its adoption by the European Parliament and European Council, in December 2022.
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IASB Meeting — 20–23 March 2023
Start: 20 Mar 2023 - End: 23 Mar 2023
The IASB will meet in its offices in London on 20–23 March 2023.
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ISSB Meeting — 16 March 2023
Start: 16 Mar 2023 - End: 16 Mar 2023
The ISSB will meet on 16 March 2023.
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IFRS Interpretations Committee meeting — 14–15 March 2023
Start: 14 Mar 2023 - End: 15 Mar 2023
The IFRS Interpretations Committee met on 14–15 March 2023.
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IASB Meeting — 20–23 February 2023
Start: 20 Feb 2023 - End: 23 Feb 2023
The IASB met in its offices in London on 20–23 February 2023.
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ISSB Meeting — 16 February 2023
Start: 16 Feb 2023 - End: 16 Feb 2023
The ISSB met on 16 February in Montreal.
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IASB Meeting — 24–26 January 2023
Start: 24 Jan 2023 - End: 26 Jan 2023
The IASB met in its offices in London on 24–26 January 2023.
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ISSB Meeting — 17–19 January 2023
Start: 17 Jan 2023 - End: 19 Jan 2023
The ISSB met on 17–19 January in Frankfurt, Germany.
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ISSB Meeting — 13–15 December 2022
Start: 13 Dec 2022 - End: 15 Dec 2022
The ISSB met on 13–15 December 2022 in Montréal, Canada.
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IASB Meeting — 13–15 December 2022
Start: 13 Dec 2022 - End: 15 Dec 2022
The IASB met in its offices in London on 13–15 December 2022.
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IFRS Interpretations Committee meeting — 29 November 2022
Start: 29 Nov 2022 - End: 29 Nov 2022
The IFRS Interpretations Committee met on 29 November 2022 to discuss four topics.