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Pre-meeting summaries for the January IASB meeting
24 Jan 2020
The IASB will meet in London on 28–30 January 2020 to discuss twelve topics. We have posted our pre-meeting summaries for the meeting that allow you to follow the IASB’s decision making more closely. For each topic to be discussed, we summarise the agenda papers made available by the IASB staff and point out the main issues to be discussed by the IASB and the staff recommendations.
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IBC discusses Big4 report on reporting sustainability information at WEF
24 Jan 2020
At the World Economic Forum (WEF), the chief executive officers of many of the world’s largest companies expressed support for aligning on a core set of metrics and disclosures in their annual reports on the non-financial aspects of business performance such as greenhouse gas emissions and strategies, diversity, employee health and well-being and other factors.
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2020 required and annotated required IFRS Standards now available
23 Jan 2020
The IFRS Foundation announces that the annual publication formerly known as the 'Blue Book' is now available.
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IASB finalises amendments to IAS 1 to clarify the classification of liabilities
23 Jan 2020
The International Accounting Standards Board (IASB) has issued 'Classification of Liabilities as Current or Non-Current (Amendments to IAS 1)' providing a more general approach to the classification of liabilities under IAS 1 based on the contractual arrangements in place at the reporting date.
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IFRS Interpretations Committee holds January 2020 meeting
23 Jan 2020
The IFRS Interpretations Committee held a video meeting on Tuesday 21 January 2020 to finalise one agenda decision. We have posted Deloitte observer notes for the technical issues discussed during this meeting.
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January 2020 IASB meeting agenda posted
20 Jan 2020
The IASB has posted the agenda for its next meeting, which will be held at its offices in London on 28–30 January 2020. There are twelve topics on the agenda.
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FRC Lab report shows need for improved workforce reporting
20 Jan 2020
A new report from the Financial Reporting Lab of the UK Financial Reporting Council (FRC) reveals that reporting on workforce-related issues needs to improve to meet investor needs.
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IFRS Foundation appoints new IASB Board member
20 Jan 2020
The Trustees of the IFRS Foundation have announced the appointment of Bruce Mackenzie as IASB Board member.
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Global accountancy bodies call for improved SDG disclosures
20 Jan 2020
The International Federation of Accountants (IFAC), the Association of Chartered Certified Accountants (ACCA), the Institute of Chartered Accountants of Scotland (ICAS), the Chartered Accountants Australia and New Zealand (CA ANZ), the International Integrated Reporting Council (IIRC) and the World Benchmarking Alliance have jointly published a report calling for improved UN Sustainable Development Goals (SDG) disclosures.
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CMAC seeks members
17 Jan 2020
The Capital Markets Advisory Committee (CMAC) is seeking new members and welcomes applications from analysts and investors from all over the world.
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EFRAG endorsement status report 23 January 2020
published 23 Jan 2020
The endorsement status report has been updated to reflect the IASB's issuance of 'Classification of Liabilities as Current or Non-current (amendments to IAS 1 Presentation of Financial Statements)'.
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Insurance webcast 77 — The IASB approves to finalise the first round of amendments to IFRS 17
published 21 Jan 2020
Provides highlights of the IASB meeting held on 11 December 2019, as well as an analysis of the IASB discussion and tentative decisions.
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EFRAG endorsement status report 17 January 2020
published 17 Jan 2020
The endorsement status report has been updated to reflect that the European Union has formally adopted 'Interest Rate Benchmark Reform (Amendments to IFRS 9, IAS 39 and IFRS 7)' published by the IASB in September 2019.
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IPSAS in your pocket — 2020 edition
published 16 Jan 2020
This guide summarises the provisions of all International Public Sector Accounting Standards (IPSAS), recommended practice guidelines and the conceptual framework, outstanding at 1 January 2020.
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IFRS in Focus — IASB proposes new Standard titled 'General Presentation and Disclosures'
published 15 Jan 2020
This IFRS in Focus newsletter explains the recently published exposure draft of a new standard 'General Presentation and Disclosures' that is intended to replace IAS 1 'Presentation of Financial Statements'.
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IFRS on Point — December 2019
published 09 Jan 2020
'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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EFRAG endorsement status report 7 January 2020
published 08 Jan 2020
The endorsement status report has been updated to provide additional guidance on when endorsement of the two amendments to IFRSs that became effective on 1 January 2020 but have not been endorsed for use in the European Union yet might be expected.
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Heads Up — Reminders about ASC 842 disclosure requirements and a look at related SEC feedback in year 1
published 07 Jan 2020
Calendar-year-end public business entities adopted the FASB’s new leasing standard (ASC 842) on January 1, 2019. This Heads Up outlines the ASC 842 disclosure requirements, elaborates on some of those requirements, and provides examples of related SEC comments issued to registrants in 2019.
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Heads Up — Keep it simple: FASB issues ASU on income taxes
published 19 Dec 2019
This Heads Up summarizes the FASB’s recently issued Accounting Standards Update (ASU) No. 2019-12, "Simplifying the Accounting for Income Taxes." The ASU enhances and simplifies various aspects of the income tax accounting guidance in ASC 740.
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A Closer Look — Financial instruments disclosures when applying the amendments to IFRS 9 and IAS 39 on Interest Rate Benchmark Reform
published 19 Dec 2019
This publication provides illustrative examples related to the new disclosure requirements introduced by amendments to IFRS 7; these new disclosures are required for an entity that applies the amendments to IFRS 9 and IAS 39, 'Interest Rate Benchmark Reform'.
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IASB Meeting — 28-30 January 2020
Start: 28 Jan 2020 - End: 30 Jan 2020
The IASB will meet on 28–30 January 2020 to discuss twelve topics.
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IFRS Interpretations Committee meeting — 21 January 2020
Start: 21 Jan 2020 - End: 21 Jan 2020
The IFRS Interpretations Committee held a video meeting on Tuesday 21 January 2020 to finalise one agenda decision.
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IASB Meeting — 11–12 December 2019
Start: 11 Dec 2019 - End: 12 Dec 2019
The IASB met on 11–12 December 2019 to discuss 9 topics.
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IFRS Interpretations Committee meeting — 26 November 2019
Start: 26 Nov 2019 - End: 26 Nov 2019
The IFRS Interpretations Committee met on Tuesday 26 November 2019 to discuss six issues, including three new interpretation requests.
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IASB Meeting — 19–20 November 2019
Start: 19 Nov 2019 - End: 20 Nov 2019
The IASB met on 19–20 November 2019 to discuss 7 projects.
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IASB Meeting — 22–23 October 2019
Start: 22 Oct 2019 - End: 23 Oct 2019
The IASB met on 22–23 October 2019 to discuss 10 topics.
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IASB Meeting — 24–26 September 2019
Start: 24 Sep 2019 - End: 26 Sep 2019
The IASB met at its offices in London on 24–26 September 2019 to discuss 15 topics.
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IFRS Interpretations Committee meeting — 17 September 2019
Start: 17 Sep 2019 - End: 17 Sep 2019
The IFRS Interpretations Committee met on Tuesday 17 September 2019 to discuss nine issues, including three new interpretation requests.
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IASB Meeting — 28 August 2019
Start: 28 Aug 2019 - End: 28 Aug 2019
The International Accounting Standards Board (IASB) met at its offices in London on 28 August 2019 to discuss feedback received on ED/2019/1 'Interest Rate Benchmark Reform (Proposed amendments to IFRS 9 and IAS 39)'.
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IASB Meeting — 22–25 July 2019
Start: 22 Jul 2019 - End: 25 Jul 2019
On 23 June the IASB and the US FASB held a joint education meeting. The IASB met on 22 July and 24–25 July.
