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  • Fourth IASB Research Forum - papers and case studies

    24 Nov 2017

    The International Accounting Standards Board (IASB) will host its fourth Research Forum on 28 and 29 November 2017 in Brussels. The papers to be presented and case studies to be discussed are available on the IASB website.

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  • Agenda for the November 2017 ITCG meeting

    24 Nov 2017

    The agenda is available for the next meeting of the IFRS Taxonomy Consultative Group (ITCG), which will be held by conference call on 30 November 2017.

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  • HKICPA and OIC investor survey

    24 Nov 2017

    The Standard Setting Department of the Hong Kong Institute of Certified Public Accountants (HKICPA) and staff of the Organismo Italiano di Contabilità (OIC) are conducting a survey to understand whether investors evaluate the underlying substance of mergers and acquisitions under common control and mergers and acquisitions with third parties differently.

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  • AAOIFI issues final standard on impairment and credit losses

    24 Nov 2017

    The Accounting and Auditing Organisation for Islamic Financial Institutions (AAOIFI) is an Islamic international autonomous non-for-profit corporate body that prepares accounting, auditing, governance, ethics and Sharia'a standards for Islamic financial institutions and the industry. The newest standard published by the AAOIFI deals with impairment and credit losses covering current and expected losses.

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  • IASB issues podcast on latest Board developments

    23 Nov 2017

    The IASB has released a podcast featuring Chair Hans Hoogervorst, Board members Nick Anderson and Ann Tarca, and education director Matt Tilling to discuss the deliberations at the November 2017 IASB meeting.

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  • EFRAG calls for participants in IFRS 17 case study

    22 Nov 2017

    In connection with its endorsement advice on IFRS 17 'Insurance Contracts', the European Financial Reporting Advisory Group (EFRAG) will undertake a detailed case study on the anticipated impact of IFRS 17 on a sample of European insurance groups.

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  • IASB discusses investors’ reactions to IFRS 17

    20 Nov 2017

    The IASB has issued an article by IASB board member Nick Anderson that discusses the top five question investors and analysts have on IASB’s new insurance contracts standard, IFRS 17.

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  • IFRS on Point — October 2017

    published 24 Nov 2017

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

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  • Update zum Bilanzstichtag 2017

    published 23 Nov 2017

    This German-language publication offers an overview of 2017 developments in national accounting and reporting, IFRSs, tax accounting, and corporate governance and enforcement that should be considered in preparing 2017 year-ends.

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  • Heads Up — The new revenue standard — Are we there yet?

    published 21 Nov 2017

    This Heads Up provides Deloitte’s latest observations from a review of third-quarter filings of a sample group of public companies regarding their progress toward adoption of the FASB’s new revenue standard (ASC 606).

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  • Report on the H2 2017 IFASS meeting

    published 20 Nov 2017

    Report summarising the discussions at the meeting of the International Forum of Accounting Standard Setters (IFASS) held in London on 26 and 27 September 2017.

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  • EFRAG endorsement status report 10 November 2017

    published 10 Nov 2017

    This endorsement status report update reflects that EFRAG has published positive endorsement advice on 'Prepayment Features with Negative Compensation (Amendments to IFRS 9)'.

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