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Background papers for the 34th annual ISAR meeting
26 Sep 2017
The thirty-fourth session of the United Nations Conference on Trade and Development (UNCTAD) Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR) will be held in Geneva on 1-3 November 2017. The two main agenda items discussed during the session will be enhancing comparability of sustainability reporting and the role of disclosure in risk assessment and enhancing the usefulness of corporate reporting in decision-making.
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Education material on Ind AS 18 and updated overview of Ind AS
25 Sep 2017
The Institute of Chartered Accountants of India (ICAI) has issued educational material on Indian Accounting Standard (Ind AS) 18 'Revenue'. The ICAI has also published 'Indian Accounting Standards (Ind AS): An Overview (Revised 2017)'.
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Updated IASB work plan — Analysis
22 Sep 2017
Following the IASB's September 2017 meeting, we have analysed the IASB work plan to see what changes have resulted from the meeting and other developments in the months of August and September. Changes mostly relate to pronouncements having been published, comment letter deadlines having ended, and clarifications of upcoming dates of issuing prononouncements.
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September 2017 IASB meeting notes posted
22 Sep 2017
The IASB met at its offices in London on 20 and 21 September 2017. We have posted our comprehensive Deloitte observer notes for all projects discussed during the meeting.
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IASB publishes some general information on the work of the IFRS Interpretations Committee
22 Sep 2017
The IASB has released a four-minute video as well as a four-page leaflet with information about the mechanisms of the work of the IFRS Interpretations Committee.
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Updated agenda for the September 2017 ASAF meeting
22 Sep 2017
The International Accounting Standards Board (IASB) has released an updated agenda for the meeting of the Accounting Standards Advisory Forum (ASAF), which is to be held at the IASB's offices in London on 28 September 2017.
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The Annotated IFRS Standards ('Green Book') is now available
21 Sep 2017
The IFRS Foundation has announced that 'The Annotated IFRS Standards (Green Book) July 2017' is now available. This volume (nicknamed the 'Green Book') includes the full text of the Standards and Interpretations and accompanying documents (such as the Basis for Conclusions) issued by the IASB as of 1 July 2017 with extensive cross-references and other annotations. This edition does not contain documents that are being replaced or superseded but remain applicable if a reporting entity chooses not to adopt the newer versions early.
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IASB announces membership of the transition resource group for IFRS 17
21 Sep 2017
The International Accounting Standards Board (IASB) has announced the members of a Transition Resource Group (TRG) that will focus on potential implementation issues associated with their new insurance contracts standard.
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We comment on the IASB's post-implementation review of IFRS 13
21 Sep 2017
We have responded to the IASB's Request for Information, “Post-implementation Review — IFRS 13 Fair Value Measurement,” that was published in May 2017.
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IPSASB 2017 Handbook of pronouncements available
20 Sep 2017
The International Public Sector Accounting Standards Board (IPSASB) has made available its 2017 Handbook of International Public Sector Accounting Pronouncements.
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IFRS on Point — August 2017
published 21 Sep 2017
IFRS on Point, published at the end of each month, highlights critical IFRS-related financial reporting developments.
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Deloitte comment letter on the IASB's post-implementation review of IFRS 13
published 21 Sep 2017
We believe IFRS 13 has had a positive effect on financial reporting and applaud the IASB and FASB in achieving convergence between IFRS 13 and the US GAAP equivalent. In addition, we note several areas where further guidance would be beneficial.
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Financial Reporting Alert 17-6 — Financial Reporting Implications of Disasters
published 20 Sep 2017
This Financial Reporting Alert highlights some of the financial reporting implications of disasters for entities reporting under U.S. GAAP. Those implications can include the accounting for asset impairments, the income statement classification of losses, insurance recoveries, and additional exposure to environmental remediation liabilities.
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Accounting alert update — Quarterly update – What’s new in financial reporting for September 2017? (For-profit entities)
published 20 Sep 2017
This updated 'What's New' publication from Deloitte (New Zealand) provides a high level overview of new and revised financial reporting requirements that need to be considered by for-profit entities for annual and interim financial reporting periods ending on 30 September 2017.
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Accounting alert update — Quarterly update – What’s new in financial reporting for September 2017? (Public benefit entities)
published 20 Sep 2017
This updated 'What's New' publication from Deloitte (New Zealand) provides a high level overview of new and revised financial reporting requirements that need to be considered by public benefit entities for annual and interim financial reporting periods ending on 30 September 2017.
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Automotive Spotlight — SEC gives automotive suppliers driving directions to account for preproduction activities under the new revenue standard
published 18 Sep 2017
This Automotive Spotlight discusses how automotive suppliers should account for preproduction costs and reimbursements received from original equipment manufacturers in a long-term supply arrangement after adoption of the new revenue standard.
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IFRS in Focus — IASB proposes to amend the definitions of accounting policies and accounting estimates in IAS 8
published 14 Sep 2017
This newsletter discusses the IASB's proposal to amend the definitions of accounting policies and accounting estimates in IAS 8.
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IFRS in Focus — IASB publishes a Practice Statement on Making Materiality Judgements
published 14 Sep 2017
This newsletter summarises the IFRS Practice Statement 'Making Materiality Judgements' aimed at assisting management in presenting financial information about the entity that is useful to existing and potential investors, lenders and other creditors in making decisions about providing resources to the entity.
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IFRS in Focus — IASB proposes to amend the definition of material in IAS 1 and IAS 8
published 14 Sep 2017
This newsletter outlines the proposed amendments to IAS 1 'Presentation of Financial Statements' and IAS 8 'Accounting Policies, Changes in Accounting Estimates and Errors' set out in the recent IASB Exposure Draft (ED) 2017/6 'Definition of Material (Proposed amendments to IAS 1 and IAS 8)' that aim at clarifying the definition of ‘material’ and at aligning the definition used in the Conceptual Framework and the standards themselves.
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IFRS fokussiert — IASB schlägt Änderungen an IAS 8 zur Abgrenzung von Rechnungslegungsmethoden und rechnungslegungsbezogenen Schätzungen vor
published 12 Sep 2017
This German-language newsletter outlines the proposals set out in the recent exposure draft ED/2017/5 'Accounting Policies and Accounting Estimates (Proposed amendments to IAS 8)' that was published by the IASB in September 2017 for public comment.
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IASB meeting — 20–21 September 2017
Start: 20 Sep 2017 - End: 21 Sep 2017
The IASB met on 20–21 September 2017.
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IFRS Interpretations Committee meeting — 12 September 2017
Start: 12 Sep 2017 - End: 12 Sep 2017
The IFRS Interpretations Committee met in London on Tuesday 12 September 2017. The Committee discussed 9 issues — six previously issued agenda decisions and three new.
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IASB meeting — 18–19 July 2017
Start: 18 Jul 2017 - End: 19 Jul 2017
The IASB met in public on Tuesday 18 and Wednesday 19 July 2017.
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IASB meeting — 21–22 June 2017
Start: 21 Jun 2017 - End: 22 Jun 2017
The IASB met in public on Wednesday 21 and Thursday 22 June 2017.
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IFRS Interpretations Committee meeting — 13 June 2017
Start: 13 Jun 2017 - End: 13 Jun 2017
The IFRS Interpretations Committee met in London on Tuesday 13 June 2017. The Committee discussed 11 issues — one on-going, five previously issued agenda decisions, and five new.
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IASB meeting — 16–17 May 2017
Start: 16 May 2017 - End: 17 May 2017
The IASB met at its offices in London on 16–17 May 2017. There were six topics on the agenda.
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IFRS Interpretations Committee meeting — 3 May 2017
Start: 03 May 2017 - End: 03 May 2017
The IFRS Interpretations Committee met via Video Conference Call on Wednesday 3 May 2017. They discussed one new issue and the staff also identified the new issues that have come to them that they are still analysing for future meetings.
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IASB meeting — 24 and 27 April 2017
Start: 24 Apr 2017 - End: 27 Apr 2017
The IASB met at its offices in London on 24 and 27 April 2017. One session was held jointly with the FASB.
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IASB meeting — 21–22 March 2017
Start: 21 Mar 2017 - End: 22 Mar 2017
The IASB met at its office in London on 21–22 March 2017.
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IFRS Interpretations Committee meeting — 14-15 March 2017
Start: 14 Mar 2017 - End: 15 Mar 2017
The IFRS Interpretations Committee met in London on Tuesday and Wednesday 14-15 March 2017. The IFRS Interpretations Committee deliberated comment letters received on issues regarding IAS 19 and IFRS 11, finalised agenda decisions on IAS 2, IAS 12, IAS 28, and IFRS 10, and considered new issues on IAS 12, IAS 19, IAS 32, IAS 33, IAS 41, IFRS 1, and IFRS 9.
