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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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ESMA statement on the implications of Russia’s invasion of Ukraine
16 May 2022
The European Securities and Markets Authority (ESMA) has released a public statement on the implications of Russia’s invasion of Ukraine on half-yearly financial reports.
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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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Agenda for the May 2022 DPOC meeting
10 May 2022
The Due Process Oversight Committee (DPOC) will be meeting via video conference on 17 May 2022.
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IPSASB launches global consultation on public sector sustainability reporting
10 May 2022
The International Public Sector Accounting Standards Board (IPSASB) has issued a consultation paper 'Advancing Public Sector Sustainability Reporting'.
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IFRS Foundation publishes sixth compilation of IFRS Interpretations Committee agenda decisions
05 May 2022
The IFRS Foundation has issued, “Compilation of Agenda Decisions — Volume 6” which contains all the agenda decisions made by the IFRS Interpretations Committee from November 2021 to April 2022.
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IASB issues podcast on latest Board developments (April 2022)
05 May 2022
The IASB has released a podcast featuring IASB Chair Andreas Barckow and Executive Technical Director Nili Shah discussing deliberations at the April 2022 IASB meeting.
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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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Summary of the March/April 2022 ASAF meeting now available
03 May 2022
The IASB staff have published a summary of the Accounting Standards Advisory Forum (ASAF) meeting held via remote participation on 31 March and 1 April 2022.
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EFRAG launches consultation on draft sustainability standards
30 Apr 2022
The European Financial Reporting Advisory Group (EFRAG) has published its draft European Sustainability Reporting Standards (ESRS). Comments are requested by 8 August 2022.
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IPSASB consultation paper on natural resources
17 May 2022
The International Public Sector Accounting Standards Board (IPSASB) has issued a consultation paper 'Natural Resources'.
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ESMA disclosures recommendations regarding the expected impacts of IFRS 17 application
16 May 2022
The European Securities and Markets Authority (ESMA) has issued a public statement on 'Transparency on implementation of IFRS 17 'Insurance Contracts''.
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Agenda for the upcoming Emerging Economies Group meeting
11 May 2022
The IASB Emerging Economies Group (EEG) will meet virtually and in the IFRS Foundation Office in London on 16–17 May 2022. An agenda for the meeting is now available.
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Summary of the 28 March 2022 CGRR meeting
09 May 2022
The Consultative Group of Rate Regulation (CGRR) held a virtual meeting on 28 March 2022. The meeting summary of the meeting has now been released.
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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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Agenda for the May 2022 Islamic Finance Consultative Group meeting
05 May 2022
An agenda has been released for the meeting of the Islamic Finance Consultative Group that will be held by remote participation and in person in London on 10 May 2022.
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IPSASB finalises guidance on non-current assets held for sale
05 May 2022
The International Public Sector Accounting Standards Board (IPSASB) has released International Public Sector Accounting Standard (IPSAS) 44 'Non-current Assets Held for Sale and Discontinued Operations'.
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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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Hyperinflationary economies - updated information on Turkey
26 Apr 2022
The International Practices Task Force (IPTF) of the Centre for Audit Quality (CAQ) that monitors the status of 'highly inflationary' countries has published an update on the situation in Turkey.
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EFRAG draft comment letter regarding a tentative agenda decision on IFRS 17
21 Apr 2022
The European Financial Reporting Advisory Group (EFRAG) has published a draft comment letter on a IFRS Interpretations Committee tentative agenda decision on IFRS 17 and the transfer of insurance coverage under a group of annuity contracts.
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iGAAP in Focus — European sustainability reporting — EFRAG launches consultation on first set of European Sustainability Reporting Standards
published 17 May 2022
On 29 April 2022, the European Financial Reporting Advisory Group (EFRAG) published its draft European Sustainability Reporting Standards (ESRS). This 'iGAAP in Focus' outlines the background, proposed architecture of ESRS, proposed cross-cutting standards and proposed topical standards.
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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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iGAAP in Focus — Financial reporting — Reporting on periods ending on or after 30 June 2022 — Inflation in Turkey
published 21 Apr 2022
This iGAAP in Focus addresses issues that arise in connection with the inflationary situation in Turkey and provides guidance on how to apply IAS 29 'Financial Reporting in Hyperinflationary Economies' in that context.
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Insurance webcast 88 — Impact of cash flow settlement arrangements in accounting for reinsurance contracts
published 12 Apr 2022
This webcast discusses the impact of cash flow settlement arrangements on reinsurance contract issued.
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IASB Meeting — 23–27 May 2022
Start: 23 May 2022 - End: 27 May 2022
The IASB will meet via video conference on 23–27 May 2022.
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IASB Meeting — 25–28 April 2022
Start: 25 Apr 2022 - End: 28 Apr 2022
The IASB met via video conference on 25–28 April 2022.
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IFRS Interpretations Committee meeting — 20 April 2022
Start: 20 Apr 2022 - End: 20 Apr 2022
The IFRS Interpretations Committee met via video conference on 20 April 2022 to discuss one topic.
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IASB Meeting — 22–24 March 2022
Start: 22 Mar 2022 - End: 24 Mar 2022
The IASB met in its offices in London on 22–24 March 2022.
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IFRS Interpretations Committee meeting — 15-16 March
Start: 15 Mar 2022 - End: 16 Mar 2022
The IFRS Interpretations Committee met via video conference on 15 and 16 March 2022 to discuss five topics.
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IASB Meeting — 21–24 February 2022
Start: 21 Feb 2022 - End: 24 Feb 2022
The IASB met in its offices in London on 21–24 February 2022.
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IFRS Interpretations Committee meeting — 1 February
Start: 01 Feb 2022 - End: 01 Feb 2022
The IFRS Interpretations Committee met via video conference on 1 February 2022 to discuss four topics.
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IASB Meeting — 25 January 2022
Start: 25 Jan 2022 - End: 25 Jan 2022
The IASB met in its offices in London on 25 January 2022.
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IASB Meeting — 14–16 December 2021
Start: 14 Dec 2021 - End: 16 Dec 2021
The IASB held a virtual meeting on 14–16 December 2021.
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IFRS Interpretations Committee meeting — 30 November–1 December
Start: 30 Nov 2021 - End: 01 Dec 2021
The IFRS Interpretations Committee met via video conference on Tuesday 30 November 2021 and Wednesday 1 December 2021 to discuss four topics.