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ESAs issue opinions on ESRS
27 Jan 2023
On 25 November 2022, the European Commission requested the European Supervisory Authorities (ESAs) to provide an opinion on the technical advice on the first set of European Sustainability Reporting Standards (ESRS), which the European Financial Reporting Advisory Group (EFRAG) submitted on 22 November 2022.
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January 2023 ISSB meeting notes posted
24 Jan 2023
The ISSB met in Frankfurt on Tuesday 17, Wednesday 18 and Thursday 19 January 2023. We have posted our comprehensive Deloitte observer notes for all projects discussed during the meeting.
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ISSB issues podcast on latest Board developments (January 2023)
24 Jan 2023
The IFRS Foundation has released a podcast discussing highlights from the January 2023 ISSB meeting. The podcast is hosted by ISSB Chair Emmanuel Faber and Vice-Chair Sue Lloyd.
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Podcast on Q4 2022 IFRS Interpretations Committee developments
23 Jan 2023
The IASB has issued a podcast on the developments of the IFRS Interpretations Committee during the fourth quarter of 2022.
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Pre-meeting summaries for the January 2023 IASB meeting
20 Jan 2023
The IASB will meet in London from 24-26 January 2023. We have posted our pre-meeting summaries for the meeting that allow you to follow the IASB’s decision making more closely. We summarised 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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ASAF meeting on proposed amendments to IAS 12 regarding the international tax reform
16 Jan 2023
On 10 February 2023, the Accounting Standards Advisory Forum (ASAF) will hold a virtual meeting on the IASB exposure draft 'International Tax Reform — Pillar Two Model Rules (Proposed amendments to IAS 12)'.
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ISSB webinar series
13 Jan 2023
The International Sustainability Standards Board (ISSB) is offering a series of three webinars that will show how companies can start the ground work, data gathering and processes for ISSB reporting by using tools already widely available for businesses and investors.
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Pre-meeting summaries for the January 2023 ISSB meeting
13 Jan 2023
The ISSB is meeting in Frankfurt on Tuesday 17, Wednesday 18 and Thursday 19 January 2023. We have posted our pre-meeting summaries for the meeting that allow you to follow the ISSB’s decision making more closely. We summarised the agenda papers made available by the ISSB and pointed out the main issues and recommendations.
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January 2023 IASB meeting agenda posted
13 Jan 2023
The IASB has posted the agenda for its next meeting, which will be held in its office in London on 24–26 January 2023. There are six topics on the agenda.
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IASB publishes proposed amendments to IAS 12 to provide a temporary exception to the requirements regarding deferred tax assets and liabilities related to pillar two income taxes
09 Jan 2023
The International Accounting Standards Board (IASB) has published an exposure draft 'International Tax Reform — Pillar Two Model Rules (Proposed amendments to IAS 12)' to respond to stakeholders’ concerns about the potential implications of the imminent implementation of the OECD pillar two model rules on the accounting for income taxes. Comments are requested by 10 March 2023.
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Webcast on financial instrument proposals in the IFRS for SMEs ED
19 Jan 2023
On 8 September 2022, the IASB published an Exposure Draft (ED) of proposed amendments to its 'International Financial Reporting Standard for Small and Medium-sized Entities' (IFRS for SMEs). The IASB has now released a webcast offering deeper insights into the proposals on financial instruments included in the ED.
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CMAC seeks members
18 Jan 2023
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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IPSASB ED on concessionary leases
18 Jan 2023
As part of phase two of its project on leases, the International Public Sector Accounting Standards Board (IPSASB) has released an exposure draft (ED) proposing amendments to two of its existing standards.
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Summary of the December 2022 ITCG meeting
17 Jan 2023
The IASB has published a summary of the IFRS Taxonomy Consultative Group (ITCG) meeting held on 5 December 2022.
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DPOC holds supplementary meeting
09 Jan 2023
The Due Process Oversight Committee (DPOC) held a supplementary meeting on 1 December 2022. A summary of the meeting is now available.
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EU Directive on minimum taxation published in the Official Journal
22 Dec 2022
The EU Directive to ensure a global minimum rate of taxation for multinational groups and large domestic groups in the Union has been published in the Official Journal of the European Union.
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New and revised pronouncements as at 31 December 2022
17 Dec 2022
Our popular summary of new and revised financial reporting requirements, updated for financial reporting periods ending on 31 December 2022. This listing can be used to perform a quick check that new financial reporting requirements such as new and revised accounting 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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Agenda for the January 2023 IFASS meeting
16 Dec 2022
The International Forum of Accounting Standard Setters (IFASS) will hold an interim virtual meeting on 12 January 2023.
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CSRD published in the Official Journal of the European Union
16 Dec 2022
After the European Parliament adopted the Corporate Sustainability Reporting Directive (CSRD) on 10 November 2022 and the Council of the European Union gave the final green light on 28 November 2022, the CSRD has now been published in the Official Journal of the European Union.
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New Zealand climate-related disclosures standards published
15 Dec 2022
The Chair of the External Reporting Board (XRB) of New Zealand, has announced that the climate-related disclosures standards envisaged in 2020 have now been published.
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Illustrative disclosures for insurers applying IFRS 17
published 25 Jan 2023
With IFRS 17 'Insurance Contracts' now being effective for periods that commenced on 1 January 2023, insurers and reinsurers are increasingly focusing on what they will disclose. Investors, on the other hand, are more focused on what they would like to be disclosed. This publication includes illustrative presentation and disclosures under IFRS 17 to help preparers to implement the disclosure requirements and to give investors, auditors, and regulator an idea of what to expect from preparers.
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On the Radar — Non-GAAP financial measures and metrics
published 24 Jan 2023
Non-GAAP financial measures and metrics are used commonly by both existing registrants and companies seeking to gain access to the U.S. capital markets through an initial public offering. Many registrants assert that non-GAAP measures are meaningful and provide valuable insight into the information that management considers important in running the business.
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Roadmap: Non-GAAP Financial Measures and Metrics (2023)
published 24 Jan 2023
This Roadmap combines the SEC’s guidance on non-GAAP measures with Deloitte’s interpretations and examples in a comprehensive, reader-friendly format. The 2023 edition of this publication reflects recent developments related to non-GAAP measures, key performance indicators, and metrics. Such developments include the SEC’s issuance of new and updated interpretive guidance on non-GAAP measures.
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IFRS on Point — December 2022
published 12 Jan 2023
IFRS on Point highlights critical financial reporting developments and main IFRS-related news stories of the previous month.
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iGAAP in Focus — Financial Reporting: IASB proposes amendments to IAS 12 to introduce a temporary exception from accounting for deferred taxes arising from OECD Pillar Two model rules
published 10 Jan 2023
This iGAAP in Focus outlines the proposed amendments to IAS 12 Income Taxes set out in Exposure Draft (ED) IASB/ED/2023/1 International Tax Reform — Pillar Two Model Rules, published by the International Accounting Standards Board (IASB) in January 2023.
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Heads Up — #DeloitteESGNow — Global Reach of the E.U. Corporate Sustainability Reporting Directive and the Impact on U.S. Companies
published 09 Jan 2023
This Heads Up highlights key provisions of the European Union’s recently approved Corporate Sustainability Reporting Directive (CSRD), whose sustainability reporting requirements are much broader than those proposed in the United States and will affect all companies with significant operations in E.U. jurisdictions, including U.S.-based companies with as little as one subsidiary or branch in the European Union.
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Heads Up — Crypto Assets — A Flurry of Activity as the Year Comes to a Close
published 23 Dec 2022
This Heads Up summarizes the FASB’s and SEC’s most recent activity and discussions related to crypto assets.
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EFRAG endorsement status report 22 December 2022
published 22 Dec 2022
The endorsement status report has been updated to reflect that EFRAG has published draft endorsement advice on 'Classification of Liabilities as Current or Non-current (Amendments to IAS 1)', 'Classification of Liabilities as Current or Non-current - Deferral of Effective Date (Amendments to IAS 1)', and 'Non-current Liabilities with Covenants (Amendments to IAS 1)'.
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Heads Up — Don’t Let the Sun Go Down on Thee — FASB Defers Sunset Date of ASC 848
published 21 Dec 2022
This Heads Up discusses the FASB’s recently issued Accounting Standards Update (ASU) No. 2022-06, Deferral of the Sunset Date of Topic 848, which defers the sunset date of the guidance in ASC 848 on reference rate reform to December 31, 2024. The ASU became effective upon issuance.
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iGAAP in Focus — European sustainability reporting — EFRAG submits first set of draft ESRS to the European Commission
published 21 Dec 2022
This iGAAP in Focus outlines the first set of draft European Sustainability Reporting Standards (ESRS) developed by EFRAG, which were submitted to the European Commission (EC) on 22 November 2022.
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IASB Meeting — 24–26 January 2023
Start: 24 Jan 2023 - End: 26 Jan 2023
The IASB will meet in its offices in London on 24–26 January 2023.
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ISSB Meeting — 17–19 January 2023
Start: 17 Jan 2023 - End: 19 Jan 2023
The ISSB met on 17–19 January in Frankfurt, Germany.
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ISSB Meeting — 13–15 December 2022
Start: 13 Dec 2022 - End: 15 Dec 2022
The ISSB met on 13–15 December 2022 in Montréal, Canada.
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IASB Meeting — 13–15 December 2022
Start: 13 Dec 2022 - End: 15 Dec 2022
The IASB met in its offices in London on 13–15 December 2022.
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IFRS Interpretations Committee meeting — 29 November 2022
Start: 29 Nov 2022 - End: 29 Nov 2022
The IFRS Interpretations Committee met on 29 November 2022 to discuss four topics.
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IASB Meeting — 22–24 November 2022
Start: 22 Nov 2022 - End: 24 Nov 2022
The IASB met in this offices on 22–24 November 2022.
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ISSB Meeting — 15–16 November 2022
Start: 15 Nov 2022 - End: 16 Nov 2022
The ISSB met on 15–16 November 2022 in Frankfurt.
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ISSB Meeting — 1 and 3 November 2022 (Supplementary)
Start: 01 Nov 2022 - End: 03 Nov 2022
The ISSB held a supplementary meeting via video conference on 1 and 3 November 2022.
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ISSB Meeting — 18–21 October 2022
Start: 18 Oct 2022 - End: 21 Oct 2022
The ISSB met on 18–21 October 2022 in Montreal.
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IASB Meeting — 18–20 October 2022
Start: 18 Oct 2022 - End: 20 Oct 2022
The IASB met in its offices in London on 18–20 October 2022.
