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Supplementary ISSB meeting next week
31 Mar 2023
The IFRS Foundation has announced a supplementary meeting of the International Sustainability Standards Board (ISSB) to be held on 4 April by video conference.
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IASB issues podcast on latest Board developments (March 2023)
29 Mar 2023
The IASB has released a podcast featuring IASB Chair Andreas Barckow, IASB Vice-Chair Linda Mezon-Hutter, and Executive Technical Director Nili Shah discussing deliberations at the March 2023 IASB meeting.
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March 2023 IASB meeting notes posted
28 Mar 2023
The IASB met in London from 20-23 March 2023. We have posted our comprehensive Deloitte observer notes for all projects discussed during the meeting.
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Agenda for the April 2023 IFRS Advisory Council meeting
28 Mar 2023
An agenda has been released for the meeting of the IFRS Advisory Council that will be held in London on 4-5 April 2023.
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Updated IASB and ISSB work plan — Analysis (March 2023)
27 Mar 2023
Following the IASB's and ISSB's March 2023 meetings, we have analysed the work plan on the IFRS Foundation website to see what changes have resulted from the meetings and other developments since the work plan was last revised in February 2023. Two new projects, one for the IASB and one for the ISSB, have been added to the work plan.
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March 2023 ISSB meeting notes posted
27 Mar 2023
The ISSB met via video conference on 16 March 2023. We have posted our comprehensive Deloitte observer notes for all projects discussed during the meeting.
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IFRS Foundation Trustees and Due Process Oversight Committee hold March 2023 meetings
24 Mar 2023
The IFRS Foundation Trustees met on 1–3 March 2023 and the Due Process Oversight Committee (DPOC) met on 1 March 2023. Both meetings were held in Tokyo.
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IASB launches new project to explore climate-related risk reporting in financial statements
23 Mar 2023
The IASB has launched a new project aimed at exploring ways for entities to provide better information about climate-related risks in their financial statements. The project was initiated in response to feedback from the IASB’s recent Agenda Consultation.
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2023 IFRS Accounting Taxonomy issued
23 Mar 2023
The IFRS Foundation has issued its 2023 IFRS Accounting Taxonomy. The IFRS Taxonomy enables electronic reporting of financial information prepared in accordance with IFRS Accounting Standards.
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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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Summary of the February 2023 ITCG meeting
29 Mar 2023
The IASB has published a summary of the IFRS Taxonomy Consultative Group (ITCG) meeting held on 27-28 February 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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Accounting alert – Quarterly update – What’s new in financial reporting for March 2023?
published 23 Mar 2023
This updated 'What's new' publication from Deloitte (New Zealand) provides a high level overview of new and revised financial reporting requirements that need to be considered by for-profit entities for annual and interim financial reporting periods ending on 31 Mach 2023.
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iGAAP in Focus — Financial Reporting: IASB proposes amendments to the classification and measurement requirements of financial instruments
published 23 Mar 2023
On 21 March 2023, the IASB 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'. This 'iGAAP in Focus' outlines the proposed amendments.
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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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ISSB Meeting — 4 April 2023 (Supplementary)
Start: 04 Apr 2023 - End: 04 Apr 2023
The ISSB will meet on 4 April 2023 via video conference.
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IASB Meeting — 20–23 March 2023
Start: 20 Mar 2023 - End: 23 Mar 2023
The IASB met 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 met 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.