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April 2021 IASB meeting agenda posted
16 Apr 2021
The IASB has posted the agenda for its next meeting, which will be held via video conference on 27–28 April 2021.
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Agenda for the May 2021 IFRS Advisory Council meeting
16 Apr 2021
An agenda has been released for an additional meeting of the IFRS Advisory Council which will be held by remote participation on 11 May 2021.
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IFRS Foundation Trustees seek to fill Advisory Council vacancies, are looking for new Chair
16 Apr 2021
The Trustees of the IFRS Foundation are calling for candidates to fill vacancies occurring at the end of 2021 for membership to the IFRS Advisory Council. They are also seeking a new Chair for a three-year appointment commencing on 1 February 2022.
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IFRS Foundation seeks IASB Board members
15 Apr 2021
The IFRS Foundation Trustees are seeking to appoint four new Board members, two from Europe and two from the Americas.
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Pre-meeting summaries for the April 2021 IFRS Interpretations Committee meeting
15 Apr 2021
The Committee meets on Tuesday 20 April 2021, via video conference. The Committee will discuss the comment letter analyses for three tentative agenda decisions.
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We comment on two IFRS Interpretations Committee tentative agenda decisions
14 Apr 2021
We have published our comment letters on IFRS Interpretations Committee tentative agenda decisions related to IAS 2 and IAS 10, as published in the February 2021 IFRIC Update.
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IFRS Foundation announces new Board member
14 Apr 2021
The Trustees of the IFRS Foundation have announced the appointment of Bertrand Perrin as IASB Board member.
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EFRAG draft comment letter on the IASB's proposed new standard on rate-regulated activities
14 Apr 2021
The European Financial Reporting Advisory Group (EFRAG) has issued a draft comment letter on the IASB exposure draft ED/2021/1 'Regulatory Assets and Regulatory Liabilities'.
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April 2021 IFRS Interpretations Committee meeting agenda posted
09 Apr 2021
The IFRS Interpretations Committee has posted the agenda for its next meeting, which will be held by video conference on 20 April 2021.
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IASB pushes publication of management commentary ED to May
07 Apr 2021
While the work plan of the IASB so far stated that an exposure draft (ED) for a revised Practice Statement 1 'Management Commentary' was expected in April 2021, the IASB has now released a statement that the expected publication date has been moved to May 2021.
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Deloitte comment letter on tentative agenda decision on costs necessary to sell inventories
published 14 Apr 2021
We have commented on the IFRS Interpretations Committee's publication in the February 2021 IFRIC Update of the tentative decision not to take onto the Committee’s agenda the request for clarification about the costs an entity includes as the ‘estimated costs necessary to make the sale’ when determining the net realisable value of inventories.
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Deloitte comment letter on tentative agenda decision on preparation of financial statements when an entity is no long a concern
published 14 Apr 2021
We have commented on the IFRS Interpretations Committee's publication in the February 2021 IFRIC Update of the tentative decision not to take onto the Committee’s agenda the request for clarification about the preparation of financial statements when an entity is no longer a going concern.
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IFRS in your pocket 2021
published 09 Apr 2021
'IFRS in your pocket' is a comprehensive summary of the current IFRS Standards and Interpretations along with details of the projects on the standard-setting agenda of the International Accounting Standards Board.
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Heads Up — FASB Provides Private Companies and Not-for-Profit Entities With an Accounting Alternative for Evaluating Goodwill Impairment Triggering Events
published 08 Apr 2021
This Heads Up discusses the FASB’s recently issued Accounting Standards Update (ASU) No. 2021-03, Accounting Alternative for Evaluating Triggering Events, which gives private companies and not-for-profit entities an accounting alternative for performing the goodwill impairment triggering event evaluation under ASC 350-20.
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IFRS on Point — March 2021
published 08 Apr 2021
'IFRS on Point' highlights critical financial reporting developments. It provides a great way to catch up on the main IFRS-related news stories of the previous month.
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Roadmap: Contingencies, Loss Recoveries, and Guarantees (2021)
published 05 Apr 2021
This Roadmap provides Deloitte’s insights into and interpretations of the accounting guidance in (1) ASC 450 on loss contingencies, gain contingencies, and loss recoveries and (2) ASC 460 on guarantees. In addition to summarizing the accounting framework in ASC 450 and ASC 460 and providing an in-depth discussion of key concepts, this Roadmap includes examples to illustrate how these concepts may be applied in practice. The 2021 edition of this publication also includes updated and expanded guidance as well as On the Radar, a new section that briefly summarizes emerging issues and trends related to the accounting and financial reporting topics addressed in the Roadmap.
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Roadmap: Foreign Currency Matters (2021)
published 05 Apr 2021
This Roadmap provides Deloitte’s insights into and interpretations of the accounting guidance in ASC 830 on foreign currency matters. Each chapter of this publication typically starts with a brief introduction and includes excerpts from ASC 830, Deloitte’s interpretations of those excerpts, and examples to illustrate the relevant guidance. This publication also addresses relevant SEC considerations and highlights from the meetings of the AICPA SEC Regulations Committee’s International Practices Task Force. The 2021 edition of this Roadmap also includes On the Radar, a new section that briefly summarizes emerging issues and trends related to the accounting and financial reporting topics addressed in the Roadmap.
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Roadmap: Transfers and Servicing of Financial Assets (2021)
published 05 Apr 2021
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. The 2021 edition of this publication contains several new discussions although the changes from the 2020 edition are not significant. Further, the 2021 edition includes On the Radar, a new section that briefly summarizes emerging issues and trends related to the accounting and financial reporting topics addressed in the Roadmap.
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Roadmap: Convertible Debt (Before Adoption of ASU 2020-06) (2021)
published 05 Apr 2021
This Roadmap provides an overview of the requirements in ASC 470-20 related to convertible debt before the amendments made by ASU 2020-06. It includes our insights into and interpretations of how this accounting guidance should be applied by entities that have not adopted ASU 2020-06. The 2021 edition includes updated and expanded guidance as well as On the Radar, a new section that briefly summarizes emerging issues and trends related to the accounting and financial reporting topics addressed in the Roadmap.
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Roadmap: Fair Value Measurements and Disclosures (Including the Fair Value Option) (2021)
published 05 Apr 2021
This Roadmap provides an overview of the guidance in ASC 820 and ASC 825 on fair value measurements and disclosures as well as the fair value option. The publication is intended to help entities navigate this guidance, reduce complexity, and arrive at appropriate accounting conclusions. The 2021 edition of this Roadmap also includes On the Radar, a new section that briefly summarizes emerging issues and trends related to the accounting and financial reporting topics addressed in the Roadmap.
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IASB Meeting — 27–28 April 2021
Start: 27 Apr 2021 - End: 28 Apr 2021
The IASB will meet via video conference on 27–28 April 2021.
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IFRS Interpretations Committee meeting — 20 April 2021
Start: 20 Apr 2021 - End: 20 Apr 2021
The IFRS Interpretations Committee will meet via video conference on Tuesday 20 April 2021 to discuss three topics.
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IASB Meeting — 23–24 March 2021
Start: 23 Mar 2021 - End: 24 Mar 2021
The IASB met via video conference on 23–24 March 2021.
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IFRS Interpretations Committee meeting — 16 March 2021
Start: 16 Mar 2021 - End: 16 Mar 2021
The IFRS Interpretations Committee met via video conference on Tuesday 16 March 2021 to discuss three topics.
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IASB Meeting — 10 March 2021 (Supplementary)
Start: 10 Mar 2021 - End: 10 Mar 2021
The IASB held a supplementary meeting via video conference on 10 March 2021.
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IASB Meeting — 16–17 February 2021
Start: 16 Feb 2021 - End: 17 Feb 2021
The IASB met via video conference on 16–17 February 2021.
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IASB Meeting — 4 February 2021 (Supplementary)
Start: 04 Feb 2021 - End: 04 Feb 2021
The IASB met via video conference on 4 February 2021.
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IFRS Interpretations Committee meeting — 2 February 2021
Start: 02 Feb 2021 - End: 02 Feb 2021
The IFRS Interpretations Committee met via video conference on Tuesday 2 February 2021 to discuss three topics.
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IASB Meeting — 26 January 2021
Start: 26 Jan 2021 - End: 26 Jan 2021
The IASB met via video conference on 26 January 2021.
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IASB Meeting — 14–16 December 2020
Start: 14 Dec 2020 - End: 16 Dec 2020
The IASB met via video conference on 14–16 December 2020.