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EFRAG and ICAS issue survey on discount rates as applied to pension accounting
22 Feb 2019
As part of a research project on discount rates in financial accounts, the European Financial Reporting Advisory Group (EFRAG) and Institute of Chartered Accountants of Scotland (ICAS) have issued a survey seeking views on discount rates as applied to pension liabilities for accounting purposes and alternative approaches.
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Accounting in the UK in case of a 'no deal' Brexit
22 Feb 2019
The UK Financial Reporting Council (FRC) and the UK Department for Business, Energy and Industrial Strategy (BEIS) have published letters for auditors and accountants to share information in case there is no deal for leaving the EU by Friday 29 March 2019.
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Agenda and pre-meeting summaries for the March 2019 IFRS Interpretations Committee meeting
22 Feb 2019
The IFRS Interpretations Committee will meet in London on 5 and 6 March 2019 to discuss eleven issues, including three new interpretation requests.
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IFRS Foundation seeks IASB Board members
22 Feb 2019
The IFRS Foundation Trustees are seeking to appoint three new Board members, one from the Americas, one from Africa, and one from the Asia-Oceania region.
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IASB posts webcast on international cross-border investment
21 Feb 2019
The IASB has posted a webcast, by IASB member Ann Tarca, which discusses evidence about the impact of adopting IFRS Standards on foreign investment activity.
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IFRS Foundation Trustees extend IASB board member’s term
21 Feb 2019
The Trustees of the IFRS Foundation have extended IASB Board member Martin Edelmann’s second term by one year. Mr Edelmann is currently serving his second term with the IASB, which originally was set to end in June 2020 and now will end on 30 June 2021.
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IASB member discusses disclosures about changes in financing liabilities
21 Feb 2019
IASB member Nick Anderson has issued an article discussing the objectives of the 2016 IAS 7 amendments that require companies to provide disclosures about changes in liabilities arising from financing activities.
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EC consults on updating the non-binding guidelines on non-financial reporting
21 Feb 2019
The European Commission (EC) has published a draft supplement to its its non-binding guidelines on non-financial reporting with specific reference to climate-related information.
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IASB announces sixth research forum
20 Feb 2019
The International Accounting Standards Board (IASB) will host its sixth Research Forum on 28-29 October 2019 in Short Hills, New Jersey.
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IASB issues podcast on latest Board developments
20 Feb 2019
The IASB has released a podcast featuring Vice-Chair Sue Lloyd, Board member Darrel Scott, and education director Matt Tilling to discuss the deliberations at the February 2019 IASB meeting.
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EFRAG endorsement status report 20 February 2019
published 20 Feb 2019
The endorsement status report has been updated to reflect that EFRAG has published final endorsement advice on 'Definition of Material (Amendments to IAS 1 and IAS 8)'.
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IFRS in your pocket 2019
published 18 Feb 2019
The 2019 edition is a comprehensive summary of the current Standards and Interpretations along with details of the projects on the IASB work plan.
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The capitalisation debate: R&D expenditure, disclosure content and quantity, and stakeholder views
published 15 Feb 2019
This report provides comprehensive evidence of the current state of accounting for research and developments (R&D) by IFRS reporters and some of the factors that may lie behind it.
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A Roadmap to Applying the New Leasing Standard (2019)
published 14 Feb 2019
This Roadmap combines the requirements in ASC 842 with Deloitte’s interpretations and examples in a comprehensive, reader-friendly format. In addition, the Roadmap highlights (1) the requirements of ASC 842 that significantly differ from those in ASC 840 and IFRS 16 and (2) recent standard-setting developments (through the February 13, 2019, FASB meeting). We hope that this publication will enable entities to deal with some of the more challenging aspects of ASC 842.
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Aerospace & Defense Spotlight — Key differences between ASC 605-35 (formerly SOP 81-1) and ASC 606
published 13 Feb 2019
This Aerospace & Defense Spotlight, which updates Deloitte’s September 2014 Aerospace & Defense Spotlight, highlights key accounting issues and potential challenges for aerospace and defense (A&D) entities related to the transition to ASC 606.
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IFRS model financial statements 2018 — Appendix 2: Early adoption of IFRS 16 'Leases'
published 12 Feb 2019
This Appendix has been produced to complement the 'International GAAP Holdings Limited Model financial statements for the year ended 31 December 2018'. It focuses on the changes introduced by the requirements in IFRS 16 Leases which is effective for annual periods beginning on or after 1 January 2019 (earlier application is permitted if disclosed and if IFRS 15 Revenue from Contracts with Customers is also applied).
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Heads Up — FASB proposes to ease transition to the credit losses standard
published 11 Feb 2019
This Heads Up discusses the FASB’s recently issued proposed Accounting Standards Update (ASU), "Targeted Transition Relief for Topic 326, Financial Instruments — Credit Losses." The proposed ASU would allow entities to irrevocably elect, upon adoption of ASU 2016-13, Measurement of Credit Losses on Financial Instruments, the fair value option for financial instruments that were previously recorded at amortized cost (except for held-to-maturity debt securities) and that are within the scope of FASB Accounting Standards Codification (ASC) Subtopic 326-20, "Financial Instruments — Credit Losses: Measured at Amortized Cost," provided that the instruments are eligible for the fair value option under ASC 825-10, "Financial Instruments: Overall."
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IFRS on Point — January 2019
published 11 Feb 2019
'IFRS on Point', published at the beginning of each month, highlights critical IFRS-related financial reporting developments.
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EFRAG endorsement status report 11 February 2019
published 11 Feb 2019
The endorsement status report has been updated to reflect that the European Union has formally adopted 'Long-term Interests in Associates and Joint Ventures (Amendments to IAS 28)'.
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International GAAP Bank Limited — Illustrative disclosures under IFRS 7 as amended by IFRS 9
published 07 Feb 2019
These financial statements illustrate the presentation and disclosure requirements of a bank that is not a first-time adopter of IFRSs that is applying IFRS 9 'Financial Instruments' and so reflects the updated disclosure requirements of IFRS 7 'Financial Instruments — Disclosure'.
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IFRS Interpretations Committee meeting — 5-6 March 2019
Start: 05 Mar 2019 - End: 06 Mar 2019
The IFRS Interpretations Committee will meet in London on 5 and 6 March 2019 to discuss eleven issues, including three new interpretation requests.
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IASB Meeting — 7-8 February 2019
Start: 07 Feb 2019 - End: 08 Feb 2019
The IASB will meet in London on 7-8 February 2019.
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IASB Meeting — 23 January 2019
Start: 23 Jan 2019 - End: 23 Jan 2019
The IASB met in London on 23 January 2019.
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IFRS Interpretations Committee meeting — 16 January 2019
Start: 16 Jan 2019 - End: 16 Jan 2019
The IFRS Interpretations Committee met by video conference call on 16 January 2019 to discuss four issues, all of them agenda decisions to finalise.
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IASB Meeting — 11–13 December 2018
Start: 11 Dec 2018 - End: 13 Dec 2018
The IASB met in London on 11–13 December 2018 to discuss twelve topics.
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IFRS Interpretations Committee meeting — 27 November 2018
Start: 27 Nov 2018 - End: 27 Nov 2018
The IFRS Interpretations Committee met in London on 27 November 2018 to discuss seven issues, including five new interpretation requests.
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IASB Meeting — 14 and 15 November 2018
Start: 14 Nov 2018 - End: 15 Nov 2018
The IASB met in London on 14-15 November 2018 to discuss seven topics.
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IASB Meeting — 24 and 25 October 2018
Start: 24 Oct 2018 - End: 25 Oct 2018
The IASB met in London on 24 and 25 October 2018 to discuss eight topics.
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IASB Meeting — 19–20 September 2018
Start: 19 Sep 2018 - End: 20 Sep 2018
The IASB met in London on Wednesday 19 and Thursday 20 September 2018 to discuss seven topics.
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IFRS Interpretations Committee meeting — 11–12 September 2018
Start: 11 Sep 2018 - End: 12 Sep 2018
The IFRS Interpretations Committee met in London on 11 and 12 September 2018 to discuss thirteen issues, including five new interpretation requests.