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  • IASB issues May 2022 'Investor Update' newsletter

    16 May 2022

    The IASB has issued the latest edition of its newsletter 'Investor Update', which profiles recently introduced IFRS Standards and other changes that are in the pipeline as well as how those changes may affect companies and performance.

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  • May 2022 IASB meeting agenda posted

    13 May 2022

    The IASB has posted the agenda for its next meeting, which will be held via video conference on 23–27 May 2022. There are ten topics on the agenda.

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  • April 2022 IASB meeting notes posted

    03 May 2022

    The IASB met in London over four days, from Monday 25 to Thursday 28 April 2022. We have posted our comprehensive Deloitte observer notes for all projects discussed during the meeting.

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  • ESMA publishes 26th enforcement decisions report

    17 May 2022

    The European Securities and Markets Authority (ESMA) has published further extracts from its confidential database of enforcement decisions taken by European national enforcers. This batch deals with decisions in relation to IFRS 9, IAS 2 (two decisions), IFRS 15 (three decisions), IFRS 16/IAS 36, IAS 36 (two decisions), IFRS 8 and IAS 7/IAS 8.

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  • Report on the spring 2022 IFASS meeting

    09 May 2022

    A report has been issued summarising the discussions at the meeting of the International Forum of Accounting Standard Setters (IFASS) held by remote participation on 7 and 8 March 2022.

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  • Feedback on EFRAG's crypto-assets DP and recommendations for the IASB

    29 Apr 2022

    In July 2020, the European Financial Reporting Advisory Group (EFRAG) published a discussion paper (DP) 'Accounting for Crypto-Assets (Liabilities): Holder and Issuer Perspective'. The DP provided possible approaches to address the gaps in crypto-assets (liabilities) requirements. EFRAG has now reviewed the feedback received and derives recommendations for the IASB.

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  • Roadmap: Transfers and Servicing of Financial Assets (2022)

    published 12 May 2022

    This Roadmap provides an overview of the FASB’s authoritative guidance, as well as our insights and interpretations, on (1) the transferor’s and transferee’s accounting for a transfer of financial assets or servicing rights and (2) the servicer’s accounting for a right or obligation to service financial assets.

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  • Report on the H1 2022 IFASS meeting

    published 09 May 2022

    Report summarising the discussions at the meeting of the International Forum of Accounting Standard Setters (IFASS) held by remote participation on 7 and 8 March 2022. As reported earlier, among the topics discussed at the meeting were the second review of the IFRS for SMEs and sustainability reporting.

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  • Financial Reporting Alert 22-1 — Financial Reporting Considerations Arising From the Russia-Ukraine War

    published 07 May 2022

    This Financial Reporting Alert discusses key accounting and financial reporting challenges arising from the Russia-Ukraine war, including, but not limited to, those related to SEC reporting and disclosures, forecasting, supply-chain disruptions, recoverability and impairment of assets, loss of control, the ability to exercise significant influence, cessation of operations, foreign currency matters, subsequent events, and going-concern considerations.

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  • IFRS on Point — April 2022

    published 04 May 2022

    IFRS on Point highlights critical financial reporting developments and main IFRS-related news stories of the previous month.

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  • EFRAG endorsement status report 2 May 2022

    published 02 May 2022

    The endorsement status report has been updated to reflect the positive ARC vote on 'Initial Application of IFRS 17 and IFRS 9 — Comparative Information (Amendment to IFRS 17)' issued on 9 December 2021.

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  • On the Radar — SEC reporting considerations for business acquisitions

    published 26 Apr 2022

    For many companies, M&A transactions are infrequent yet often substantial events with potentially significant consequences. Given their complexity, they can also present a number of accounting and financial reporting challenges and opportunities. SEC registrants planning an acquisition may wish to consider the key requirements discussed in this publication.

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  • Roadmap: SEC Reporting Considerations for Business Acquisitions (April 2022)

    published 26 Apr 2022

    This Roadmap is intended to help domestic registrants navigate their SEC reporting obligations related to the acquisition or probable acquisition of a business. It combines the SEC’s guidance on reporting for business acquisitions — including acquisitions of real estate operations and pro forma financial information — with Deloitte’s interpretations and examples in a comprehensive, reader-friendly format.

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