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September 2024 ISSB meeting agenda posted
06 Sep 2024
The International Sustainability Standards Board (ISSB) has posted the agenda for its meeting, which will be held in its offices in Frankfurt on 18 September 2024. There are three topics on the agenda.
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September 2024 IASB meeting agenda posted
06 Sep 2024
The IASB has posted the agenda for its next meeting, which will be held in its offices in London on 16–18 September 2024. There are six topics on the agenda.
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Pre-meeting summaries for the September 2024 IFRS Interpretations Committee meeting
04 Sep 2024
The IFRS Interpretations Committee (Committee) meets on 10 September 2024. The IFRS IC will discuss the initial consideration of two agenda decisions and give input into two IASB projects.
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Agenda for the September 2024 ASAF meeting
03 Sep 2024
The IFRS Foundation has released an agenda and meeting papers for the meeting of the Accounting Standards Advisory Forum (ASAF), which will be held in London on 26–27 September 2024.
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Annual ECON exchange of views with representatives of the IFRS Foundation
02 Sep 2024
The annual exchange of views between the Committee on Economic and Monetary Affairs (ECON) of the European Parliament and representatives of the IFRS Foundation took place this afternoon. Erkki Liikanen, Chairman of the IFRS Foundation Trustees, IASB Chairman Andreas Barckow and ISSB Chairman Emmanuel Faber stood ready to answer questions of the Parliamentarians.
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Sustainability reporting events at Climate Week NYC
30 Aug 2024
Climate Week NYC, which is hosted by the Climate Group, brings together over 600 events and activities across New York City, including events on sustainability reporting. It will be held from 22-29 September 2024.
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September 2024 IFRS Interpretations Committee meeting agenda posted
30 Aug 2024
The IFRS Interpretations Committee has posted the agenda for its next meeting, which will be held on 10 September 2024.
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August 2024 IASB meeting notes posted
29 Aug 2024
The IASB held a supplementary meeting on 28 August 2024. We have posted our comprehensive Deloitte observer notes for the project discussed during the meeting.
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IASB proposes third update to IFRS Accounting Taxonomy 2024
29 Aug 2024
The IASB has issued a proposed update to the IFRS Accounting Taxonomy 2024 for recently issued or amended standards.
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Pre-meeting summary for the August 2024 supplementary IASB meeting
27 Aug 2024
The IASB will hold a supplementary meeting on 28 August 2024. We have posted our pre-meeting summary for the meeting that allows you to follow the IASB’s decision making more closely. We summarised the agenda paper made available by the IASB staff and point out the main issues to be discussed by the IASB.
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Additional DPOC meeting next Monday
06 Sep 2024
The Due Process Oversight Committee (DPOC) will meet on 9 September 2024 via video conference.
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Agenda for the September 2024 TIG meeting
06 Sep 2024
The IFRS Foundation has released an agenda and meeting papers for the meeting of the Transition Implementation Group on IFRS S1 and IFRS S2 (TIG), which will be held in Frankfurt on 19 September 2024.
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New and revised pronouncements as at 30 September 2024
05 Sep 2024
Our popular summary of new and revised financial and sustainability reporting requirements, updated for financial reporting periods ending on 30 September 2024. This listing can be used to perform a quick check that new financial and sustainability reporting requirements such as new and revised accounting and sustainability disclosure standards and interpretations, and amendments to standards and interpretations, have been fully considered in the reporting close process. The information below can also be used to assist with the disclosure requirements under paragraph 30 of IAS 8 'Accounting Policies, Changes in Accounting Estimates and Errors', which requires entities to disclose any new IFRSs that are in issue but not yet effective and which are likely to impact the entity.
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FRC publishes thematic review findings on offsetting and on IFRS 17
05 Sep 2024
The UK Financial Reporting Council (FRC) has published thematic reviews on offsetting in the financial statements and on IFRS 17 'Insurance Contracts'.
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EFRAG publishes XBRL Taxonomy for ESRSs set 1
30 Aug 2024
EFRAG has published the XBRL Taxonomy for set 1 of the European Sustainability Reporting Standards (ESRSs). This taxonomy enables the digital tagging of information disclosed applying the ESRSs.
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IVS to become freely available from 2025
30 Aug 2024
The International Valuation Standards Council (IVSC) has decided that the latest edition of the International Valuation Standards (IVS) will be freely accessible to the public in a digital format via the IVSC's website beginning January 2025.
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Upcoming World Standard-setters meeting
29 Aug 2024
The next World Standard-setters meeting will be held on 23–24 September 2024 in London. A programme for the meeting is available on the IASB website.
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Chile consults on ISSB standards
28 Aug 2024
The Chilean Financial Market Commission (CMF) has published a consultation on using IFRS S1 and IFRS S2 as reference standards for requiring sustainability-related information. The consultation closes on 27 September 2024.
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Agenda for the September 2024 SMEIG meeting
27 Aug 2024
The next meeting of the SME Implementation Group (SMEIG) will be held via video conference call on 3 September 2024.
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Annual ECON exchange of views to take place next Monday
27 Aug 2024
The annual exchange of views between the Committee on Economic and Monetary Affairs (ECON) of the European Parliament and representatives of the IFRS Foundation will take place on 2 September. The Chairman of the IFRS Foundation Trustees, the IASB Chair and the ISSB Chair will travel to Brussels to answer questions of the Parliamentarians.
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IFRS on Point — August 2024
published 04 Sep 2024
'IFRS on Point' highlights critical financial and sustainability reporting developments and main IFRS-related news stories of the previous month.
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Roadmap: SEC Reporting Considerations for Equity Method Investees (2024)
published 30 Aug 2024
This Roadmap combines the SEC’s guidance on reporting for equity method investments with Deloitte’s interpretations and examples in a comprehensive, reader-friendly format.
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On the Radar — SEC reporting considerations for equity method investees (August 2024)
published 30 Aug 2024
This publication briefly summarizes key issues related to determining a company’s SEC reporting obligations for significant equity method investees.
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Roadmap: Consolidation — Identifying a Controlling Financial Interest (2024)
published 28 Aug 2024
The 2024 edition of Consolidation — Identifying a Controlling Financial Interest has been issued. This Roadmap breaks down the requirements in ASC 810 and reconstructs them in a logical narrative, making them easier to understand and apply. While the discussion focuses primarily on the complexities of identifying whether a legal entity is a variable interest entity (VIE) and whether a reporting entity should consolidate the VIE, it also addresses the voting interest entity model and provides a framework for its application.
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On the Radar — Consolidation — Identifying a controlling financial interest
published 28 Aug 2024
This publication briefly summarizes key issues and developments related to navigating the often complex consolidation accounting models.
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Heads Up — Mind the Non-GAAP: SEC Staff Clarifies Considerations Related to Segment Disclosures Under ASU 2023-07
published 28 Aug 2024
This Heads Up provides insights, on the basis of recent discussions with the SEC staff, into the implementation of FASB Accounting Standards Update (ASU) No. 2023-07, Improvements to Reportable Segment Disclosures, including the use of non-GAAP measures. The ASU amends ASC 280 to improve and enhance the information that a public entity discloses about its reportable segments. The amendments in the ASU are effective for all public entities for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024, with early adoption permitted.
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Aerospace & Defense Spotlight — Accounting and Compliance Considerations for U.S. Government Contractors
published 22 Aug 2024
This publication discusses risks and cost accounting considerations for companies bidding on or entering into a U.S. government contract. This is one of a series of Aerospace and Defense (A&D) industry spotlights focusing on key accounting and operational matters relevant to companies within the A&D industry.
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iGAAP in Focus — Financial reporting: IASB proposes amendments to IFRS 19
published 20 Aug 2024
This 'iGAAP in Focus' outlines exposure draft (ED) 'Amendments to IFRS 19 'Subsidiaries without Public Accountability: Disclosures'', published by the International Accounting Standards Board (IASB) on 30 July 2024.
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On the Radar — Statement of cash flows
published 12 Aug 2024
This publication briefly summarizes key aspects of the accounting guidance on the statement of cash flows, primarily that in ASC 230.
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Roadmap: Statement of Cash Flows (2024)
published 12 Aug 2024
This Roadmap provides Deloitte’s insights into and interpretations of the accounting guidance on the statement of cash flows, primarily that in ASC 230. The accounting principles related to the statement of cash flows have been in place for many years; however, errors in the statement of cash flows continue to be causes of restatements, and registrants continue to receive comments from the SEC staff on cash flow presentation matters.
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ISSB Meeting — 18 September 2024
Start: 18 Sep 2024 - End: 18 Sep 2024
The ISSB will meet in Frankfurt on 18 September 2024.
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IASB Meeting — 16–18 September 2024
Start: 16 Sep 2024 - End: 18 Sep 2024
The IASB will meet in London on 16–18 September 2024.
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IFRS Interpretations Committee meeting — 10 September 2024
Start: 10 Sep 2024 - End: 10 Sep 2024
The IFRS Interpretations Committee will meet on 10 September 2024.
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IASB Meeting — 28 August 2024
Start: 28 Aug 2024 - End: 28 Aug 2024
The IASB met virtually on 28 August 2024.
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ISSB Meeting — 24-25 July 2024
Start: 24 Jul 2024 - End: 25 Jul 2024
The ISSB met in Montreal on 24-25 July 2024.
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IASB Meeting — 22–24 July 2024
Start: 22 Jul 2024 - End: 24 Jul 2024
The IASB met in its offices in London on 22–24 July 2024.
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IASB Meeting — 19–21 June 2024
Start: 19 Jun 2024 - End: 21 Jun 2024
The IASB met in its offices in London on 19–21 June 2024 and held a joint meeting with the FASB via video conference on 21 June 2024.
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ISSB Meeting — 12 June 2024
Start: 12 Jun 2024 - End: 12 Jun 2024
The ISSB met in a hybrid format (virtual and in Frankfurt) on 12 June 2024.
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IFRS Interpretations Committee meeting — 11 June 2024
Start: 11 Jun 2024 - End: 11 Jun 2024
The IFRS Interpretations Committee met on 11 June 2024.
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IASB Meeting — 20 and 22 May 2024
Start: 20 May 2024 - End: 22 May 2024
The IASB met in its offices in London on 20 and 22 May 2024.