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  • IASB (International Accounting Standards Board) (blue) Image
  • Updated IASB work plan — Analysis

    17 Nov 2017

    Following the IASB's November 2017 meeting, we have analysed the IASB work plan to see what changes have resulted from the meeting and other developments in November. Changes mostly relate to a new project on management commentary and the fact that the direction of the Board project adressing issues identified during the PIR of IFRS 8 needs to be decided.

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  • November 2017 IASB meeting notes posted

    16 Nov 2017

    The IASB met at its offices in London on Tuesday 14 November 2017. We have posted our comprehensive Deloitte observer notes for all projects discussed during the meeting.

  • ACCA (UK Association of Chartered Certified Accountants) (lt green) Image
  • ACCA report on current status of IPSAS adoption

    16 Nov 2017

    The Association of Chartered Certified Accountants (ACCA) has released a report on the current status and challenges in connection with the adoption of International Public Sector Accounting Standards (IPSASs).

  • EFRAG (European Financial Reporting Advisory Group) (dk green) Image
    European Union Image
  • IFRS 9 amendments take next hurdle in EU endorsement process

    10 Nov 2017

    The European Financial Reporting Advisory Group (EFRAG) has issued positive endorsement advice on 'Prepayment Features with Negative Compensation (Amendments to IFRS 9)', confirming its preliminary assessment that the amendments meet all technical endorsement criteria of the IAS Regulation and are conducive to the European public good.

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  • IASB Chairman comments on the IASB's role in wider corporate reporting

    10 Nov 2017

    In a speech given at a Brazilian international accounting seminar held on 9 November in São Paulo, IASB Chairman Hans Hoogervorst discussed the IASB's present initiative on better communication in financial reporting, support of implementation and application of IFRSs, and the IASB’s role in reporting that goes beyond the financial statements.

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  • European Union formally adopts IFRS 16 as well as several amendments to IFRSs

    09 Nov 2017

    The European Union has published a Commission Regulation endorsing IFRS 16 'Leases', 'Recognition of Deferred Tax Assets for Unrealised Losses (Amendments to IAS 12)', 'Disclosure Initiative (Amendments to IAS 7)', 'Clarifications to IFRS 15 'Revenue from Contracts with Customers'', and 'Applying IFRS 9 'Financial Instruments' with IFRS 4 'Insurance Contracts' (Amendments to IFRS 4)'.

  • IPSASB (International Public Sector Accounting Standards Board) (mid gray) Image
  • IPSASB issues revised cash basis IPSAS

    09 Nov 2017

    The International Public Sector Accounting Standards Board (IPSASB) has released 'Financial Reporting under the Cash Basis of Accounting'.

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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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  • EFRAG endorsement status report 9 November 2017

    published 09 Nov 2017

    This endorsement status report update reflects that IFRS 16 'Leases', 'Recognition of Deferred Tax Assets for Unrealised Losses (Amendments to IAS 12)', 'Disclosure Initiative (Amendments to IAS 7)', 'Clarifications to IFRS 15 'Revenue from Contracts with Customers'', and 'Applying IFRS 9 'Financial Instruments' with IFRS 4 'Insurance Contracts' (Amendments to IFRS 4)' have been adopted for use in the European Union.

  • e-learning (50) Image
  • Deloitte e-learning — IAS 12 (advanced)

    published 06 Nov 2017

    This Deloitte e-learning module provides training in the background, scope and principles under IAS 12 'Income Taxes', and the application of this Standard. Topics covered include the recognition principles for deferred taxation and the calculation of an entity’s deferred tax position.

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  • Deloitte e-learning — IAS 12 (basic)

    published 06 Nov 2017

    This Deloitte e-learning module provides training in the background, scope and principles under IAS 12 'Income Taxes', and the application of this Standard. Topics covered include the calculation of current tax, recognition principles for current taxation, and recognition of deferred tax.

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