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  • Deloitte comment letter on the draft ESRS

    10 Aug 2022

    We have commented on the draft European Sustainability Reporting Standards (ESRS) developed by the European Financial Reporting Advisory Group (EFRAG) and released for comment in April 2022.

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  • IASB publishes short video on results of its agenda consultation

    03 Aug 2022

    On 29 July, the International Accounting Standards Board (IASB) concluded its third agenda consultation by releasing a feedback statement. In a video now released, IASB Chair Andreas Barckow discusses the reasons for the IASB’s decisions as result of the agenda consultation and how the IASB responded to the extensive feedback from its diverse stakeholders.

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  • IOSCO identifies key issues to focus on when evaluating the ISBB standards

    28 Jul 2022

    At its recent Board meeting, the International Organization of Securities Commissions (IOSCO) welcomed the strong stakeholder engagement on proposals for a comprehensive global baseline of sustainability disclosures for capital markets. Board members agreed the criteria which IOSCO will use to assess the ISSB standards and have also identified the key issues for IOSCO to focus on.

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  • July 2022 ISSB meeting notes posted

    27 Jul 2022

    The ISSB met in Frankfurt on Wednesday 20 and Thursday 21 July 2022. We have posted our comprehensive Deloitte observer notes for all projects discussed during the meeting.

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  • July 2022 IASB meeting notes posted

    27 Jul 2022

    The IASB met in London over four days, from Monday 18 to Thursday 21 July 2022. We have posted our comprehensive Deloitte observer notes for all projects discussed during the meeting.

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  • Summary of the June 2022 joint CMAC-GPF meeting

    18 Jul 2022

    Representatives from the International Accounting Standards Board (IASB) met with both the Capital Markets Advisory Council (CMAC) and Global Preparers Forum (GPF) in London on 16–17 June 2022. A meeting summary from the joint meeting have now been released.

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  • ESRS outreach event focused on trade unions and NGOs

    05 Jul 2022

    On 13 July 2022, the European Financial Reporting Advisory Group (EFRAG) will host a joint outreach event in Brussels to discuss the draft European Sustainability Reporting Standards (ESRS) published in April. The event will have a special focus on trade unions and non-governmental organisations (NGOs).

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  • Second IVSC perspectives paper on social value

    05 Jul 2022

    The International Valuation Standards Council (IVSC) is publishing perspectives papers on 'Defining and Estimating ‘Social Value’'. The second paper in the series has now become available.

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  • Agenda for the July 2021 ITCG meeting

    04 Jul 2022

    The agenda is available for the next meeting of the IFRS Taxonomy Consultative Group (ITCG), which will be a hybrid meeting on 13-14 July 2022.

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  • Short summary of the IFRS Foundation Conference 2022

    01 Jul 2022

    The IFRS Foundation Conference 2022 was held on 23 and 24 June 2022, split into one sustainability day and one accounting day. The IFRS Foundation has now published a short summary of the conference on its website.

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  • ESRS outreach event focused on SMEs

    30 Jun 2022

    On 8 July 2022, the European Financial Reporting Advisory Group (EFRAG) will host a joint outreach event in Brussels to discuss the draft European Sustainability Reporting Standards (ESRS) published in April. The event will have a special focus on small and medium-sized entities (SMEs).

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  • Roadmap: Share-Based Payment Awards (2022)

    published 12 Aug 2022

    This Roadmap provides Deloitte’s insights into and interpretations of the guidance on share-based payment arrangements in ASC 718 related to employee and nonemployee awards and in other literature (e.g., ASC 260 and ASC 805).

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  • EFRAG endorsement status report 12 August 2022

    published 12 Aug 2022

    The endorsement status report has been updated to reflect that European Union has endorsed the amendments to IAS 12 'Income Taxes: Deferred Tax related to Assets and Liabilities arising from a Single Transaction'.

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  • On the Radar — Share-Based Payment Awards

    published 11 Aug 2022

    To incentivize employee performance and align the interests of employees and shareholders, entities often grant share-based payment awards — including stock options, restricted stock, restricted stock units, stock appreciation rights, and other equity-based instruments — in exchange for services. To a lesser extent, entities also grant such awards to compensate vendors for goods and services or as sales incentives to customers.

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  • IPSAS in your pocket — 2022 edition (Updated)

    published 11 Aug 2022

    This guide summarises the provisions of all International Public Sector Accounting Standards (IPSAS), recommended practice guidelines and the conceptual framework, outstanding at 1 January 2022. This edition has been update to include IPSAS 43 and IPSAS 44.

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  • IFRS on Point — July 2022

    published 10 Aug 2022

    IFRS on Point highlights critical financial and sustainability reporting developments and information of the previous month.

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  • Deloitte comment letter on the draft European Sustainability Reporting Standards (ESRS)

    published 10 Aug 2022

    Deloitte supports consistent reporting of high-quality, relevant, reliable and comparable information that will enable investors and other relevant stakeholders to make decisions that support the transition to a green and inclusive economy. The draft European Sustainability Reporting Standards (ESRS) are comprehensive and generally have the potential to result in relevant information, but we have key concerns that they will create issues for the quality of the information provided, the effective implementation and enforceability of the standards, and consequently will not support the ultimate objective.

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  • On the Radar — Initial Public Offerings

    published 05 Aug 2022

    After a record-breaking year for initial public offerings (IPOs) and special-purpose acquisition companies (SPACs) in 2021, the market began slowing down significantly in the first half of 2022 amid various challenges, including volatile markets; geopolitical conflicts; inflation; supply chain issues; and COVID-19, which continued to affect the global economy. In light of such challenges, private companies continue to evaluate the methods used to go public. Such methods include a “traditional” IPO, in which a private company sells its equity in a public underwritten offering.

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  • Roadmap: Initial Public Offerings (2022)

    published 05 Aug 2022

    This Roadmap addresses financial reporting, accounting, and auditing considerations to help companies navigate challenges related to preparing an IPO registration statement and ultimately going public. The 2022 update of this publication includes coverage of recently proposed SEC rules related to SPAC transactions and climate-related disclosures, which could affect companies entering the public markets.

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  • Roadmap: Carve-Out Transactions (2022)

    published 02 Aug 2022

    This Roadmap discusses key factors for entities to consider as they prepare their carve-out financial statements (i.e., financial statements derived from the financial statements of a larger parent entity).

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