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March 2021 IFRS Interpretations Committee meeting agenda posted
04 Mar 2021
The IFRS Interpretations Committee has posted the agenda for its next meeting, which will be held by video conference on 16 March 2021.
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Agenda for the March 2021 GPF meeting
03 Mar 2021
Representatives from the International Accounting Standards Board (IASB) will meet with the Global Preparers Forum (GPF) on 12 March 2021 via video conference. The agenda for the meeting has been released.
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IVSC perspectives paper on ESG and business valuation
03 Mar 2021
The International Valuation Standards Council (IVSC) has published a perspectives paper to initiate discussion and debate on the topic of environmental, social, and governance (ESG) factors in business valuation.
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Appointment to the IFRS Advisory Council
02 Mar 2021
The Trustees of the IFRS Foundation have appointed Georg Lanfermann to the IFRS Advisory Council with immediate effect.
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Supplementary IASB meeting
02 Mar 2021
On 10 March, the IASB will be holding a supplementary meeting on COVID-19-related rent concessions.
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Case study-based survey on intangibles
02 Mar 2021
A new research project by the University of Ferrara is looking into information gaps regarding current company reporting of intangible assets.
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Updated IPSAS-IFRS alignment dashboard
01 Mar 2021
The International Public Sector Accounting Standards Board (IPSASB), which develops the International Public Sector Accounting Standards (IPSAS) for financial reporting by governments and other public sector entities, has released an updated IPSAS-IFRS alignment dashboard showing how far individual IPSAS are aligned with corresponding IFRSs.
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Agenda for March 2021 CMAC meeting
26 Feb 2021
Representatives from the International Accounting Standards Board (IASB) will meet with the Capital Markets Advisory Council (CMAC) by video conference on 11 March 2021. The agenda for the meeting has been released.
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IOSCO calls on IASB and FASB to collaborate on goodwill accounting
26 Feb 2021
The International Organization of Securities Commissions (IOSCO) has released a statement urging the International Accouting Standards Board (IASB) and the US Financial Accounting Standards Board (FASB) to collaborate closely with each other on accounting for goodwill.
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IOSCO calls for globally consistent, comparable, and reliable sustainability standards
25 Feb 2021
The International Organization of Securities Commissions (IOSCO) has released a statement noting the urgent need for global sustainability standards and supporting a Sustainability Standards Board (SSB) under the IFRS Foundation.
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IFRS on Point — February 2021
published 04 Mar 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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IFRS model financial statements 2020 — Appendix 2 — Financial instrument disclosures when applying Interest Rate Benchmark Reform — Phase 1 amendments to IFRS 9 and IAS 39 and Phase 2 amendments to IFRS 9, IAS 39, IFRS 4 and IFRS 16
published 02 Mar 2021
This appendix to Deloitte's IFRS model financial statements 2020 illustrates the disclosures resulting from the IBOR Reform Phase 1 and Phase 2 amendments.
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Deloitte comment letter on the IASB's proposal to extend the practical relief regarding COVID-19-related rent concessions
published 24 Feb 2021
We support the extension of the availability of the practical expedient so that it applies to rent concessions that affect payments originally due on or before 30 June 2022 instead of 30 June 2021, for the reasons stated in the basis of conclusions on the exposure draft. We also agree with the proposed effective date and transition provisions.
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EFRAG endorsement status report 18 February 2021
published 18 Feb 2021
The endorsement status report has been updated to reflect that EFRAG has published draft endorsement advice on 'Covid-19-Related Rent Concessions beyond 30 June 2021 (Proposed amendment to IFRS 16)'.
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Deloitte comment letter on tentative agenda decision on configuration or customisation costs in a cloud computing arrangement (IAS 38)
published 15 Feb 2021
We have commented on the IFRS Interpretations Committee's publication in the December 2020 IFRIC Update of the tentative decision not to take onto the Committee’s agenda the request for clarification on accounting for costs of configuring or customising the supplier’s application software in a Software as a Service (SaaS) arrangement.
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Deloitte comment letter on tentative agenda decision on classification of debt with covenants as current or non-current (IAS 1)
published 15 Feb 2021
We have commented on the IFRS Interpretations Committee's publication in the December 2020 IFRIC Update of the tentative decision not to take onto the Committee’s agenda the request for clarification on whether an entity has a right to defer settlement of a liability for at least 12 months after the reporting period when the right to defer is subject to specified conditions.
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Deloitte comment letter on tentative agenda decision on attributing benefit to periods of service (IAS 19)
published 15 Feb 2021
We have commented on the IFRS Interpretations Committee's publication in the December 2020 IFRIC Update of the tentative decision not to take onto the Committee’s agenda the request for clarification about the periods of service to which an entity attributes benefit for a particular defined benefit plan.
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Deloitte comment letter on tentative agenda decision on hedging variability in cash flows due to real interest rate (IFRS 9)
published 15 Feb 2021
We have commented on the IFRS Interpretations Committee's publication in the December 2020 IFRIC Update of the tentative decision not to take onto the Committee’s agenda the request for clarification on the application of hedge accounting requirements in IFRS 9 when the risk management objective is to ‘fix’ the cash flows in real terms.
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IFRS in Focus — IASB amends IAS 1 and IFRS Practice Statement 2 with regard to the disclosure of accounting policies
published 15 Feb 2021
This IFRS in Focus outlines the amendments to IAS 1 and IFRS Practice Statement 2 titled 'Disclosure of Accounting Policies', published by the IASB in February 2021.
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IPSAS in your pocket — 2021 edition
published 15 Feb 2021
This guide summarises the provisions of all International Public Sector Accounting Standards (IPSAS), recommended practice guidelines and the conceptual framework, outstanding at 1 January 2021.
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IFRS Interpretations Committee meeting — 16 March 2021
Start: 16 Mar 2021 - End: 16 Mar 2021
The IFRS Interpretations Committee will meet 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 will hold 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.
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IFRS Interpretations Committee meeting — 1-2 December 2020
Start: 01 Dec 2020 - End: 02 Dec 2020
The IFRS Interpretations Committee met via video conference on Tuesday and Wednesday 1-2 December 2020.
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IASB Meeting — 18–19 November 2020
Start: 18 Nov 2020 - End: 19 Nov 2020
The IASB met via video conference on 18–19 November 2020. The second day of the meeting was a joint education session with the FASB.
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IASB Meeting — 27–29 October 2020
Start: 27 Oct 2020 - End: 29 Oct 2020
The IASB met via video conference on 27–29 October 2020.
