-
-
IASB publishes amendments to the IFRS for SMEs regarding the OECD pillar two model rules
29 Sep 2023
The International Accounting Standards Board (IASB) has published 'International Tax Reform — Pillar Two Model Rules (Amendments to the 'IFRS for SMEs' Standard)' to align the standard's requirements with similar amendments to IAS 12 'Income Taxes' issued in May 2023.
-
-
September 2023 IASB meeting notes posted
27 Sep 2023
The IASB met in London from 19-21 September 2023. We have posted our comprehensive Deloitte observer notes for all projects discussed during the meeting.
-
-
XRB introduces research on intangibles at IFASS meeting
27 Sep 2023
The International Forum of Accounting Standard Setters (IFASS) is currently holding its fall meeting in London. During one presentation today, the New Zealand External Reporting Board (XRB) provided insights into research on the disclosure of recognised and unrecognised intangibles.
-
-
IASB issues podcast on latest Board developments (September 2023)
27 Sep 2023
The IASB has released a podcast featuring IASB Vice-Chair Linda Mezon-Hutter and Executive Technical Director Nili Shah discussing deliberations at the September 2023 IASB meeting.
-
-
Standard setters discuss climate-related risks in the financial statements
27 Sep 2023
The International Forum of Accounting Standard Setters (IFASS) is currently holding its fall meeting in London. The first session of the meeting was devoted to research on climate-related risks in the financial statements and the related IASB project.
-
-
IFR4NPO publishes second exposure draft
26 Sep 2023
International Financial Reporting for Non-Profit Organisations (IFR4NPO), an initiative to develop the first internationally applicable financial reporting guidance for non-profit organisations, has released 'International Non-Profit Accounting Guidance, Part 2'.
-
-
Updated IASB and ISSB work plan — Analysis (September 2023)
26 Sep 2023
Following the IASB's and ISSB's September 2023 meetings, we have analysed the work plan on the IFRS Foundation website to see what changes have resulted from the meetings and other developments since the work plan was last revised in July 2023.
-
-
New consolidated text of EU-IFRSs available
26 Sep 2023
A new consolidated text of all International Financial Reporting Standards in force in the European Union (EU) has been published in the Official Journal.
-
-
Video celebrating 50 years of international standard setting
25 Sep 2023
At the World Standard Setters (WSS) conference currently being held in London, the IASB celebrated 50 years of joint efforts with national standard setters to make international accounting standards the success they turned to be.
-
-
Additional DPOC meeting this week
25 Sep 2023
The Due Process Oversight Committee (DPOC) will hold an additional meeting via video conference call on 28 September 2023.
News RSS Feed
Link 
-
-
Summary report on the EFRAG symposium on connectivity
27 Sep 2023
On 26 May 2023, EFRAG offered a symposium on connectivity at the annual congress of the European Accounting Association (EAA).
-
-
New and revised pronouncements as at 30 September 2023
22 Sep 2023
Our popular summary of new and revised financial and sustainability reporting requirements, updated for financial reporting periods ending on 30 September 2023. 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.
-
-
UKEB research into connectivity
19 Sep 2023
The UK Endorsement Board (UKEB) has published two reports arising from its research project on climate-related matters.
-
-
AASB research into crypto assets
19 Sep 2023
The Research Centre of the Australian Accounting Standards Board (AASB), jointly with the CPA Australia and the University of New South Wales, has published a research report that provides an overview of perspectives shared by some Australian stakeholders about crypto assets accounting and reporting. The research responds to stakeholder concerns regarding the development of crypto assets.
-
-
European Commission proposes changes to thresholds for determining size classes for corporations
14 Sep 2023
The European Commission has published a draft delegated act amending the thresholds in the Accounting Directive for determining the size class of corporations. In the draft, the European Commission proposes to raise the thresholds set out in the Accounting Directive by around 25%.
-
-
ISSB sets up transition implementation group on IFRS S1 and IFRS S2
14 Sep 2023
The International Sustainability Standards Board (ISSB) has the announced the membership of the 'Transition Implementation Group on IFRS S1 and IFRS S2' (TIG).
-
-
IASB publishes editorial corrections
14 Sep 2023
The IASB has published a second set of editorial corrections for 2023.
-
-
Agenda for the September 2023 IFASS meeting
13 Sep 2023
The International Forum of Accounting Standard Setters (IFASS) will meet on 26-27 September 2023. The meeting will be held in London.
-
-
Report on the July 2023 SME Implementation Group meeting
04 Sep 2023
The IASB has issued a report on the SME Implementation Group (SMEIG) meeting held on 13 July 2023.
-
-
Key takeaways from the ISSB conference on integrated thinking and reporting
23 Aug 2023
On 12 June 2023, the ISSB hosted an event ‘IFRS Integrated Thinking & Reporting Conference’ that brought together industry leaders, standard setters, and academics to share insights and best practices in integrated thinking and reporting.
News RSS Feed
Link 
-
-
EFRAG endorsement status report 28 September 2023
published 29 Sep 2023
The endorsement status report has been updated to reflect that EFRAG has published draft endorsement advice on 'Lack of Exchangeability (Amendments to IAS 21)'.
-
-
Roadmap: Carve-Out Transactions (2023)
published 28 Sep 2023
This Roadmap discusses key factors for entities to consider as they prepare their carve-out financial statements. “Carve-out financial statements” is a general term used to describe financial statements derived from the financial statements of a larger parent entity. Such statements are often required when a parent entity wishes to pursue a sale, spin-off, initial public offering, or special-purpose acquisition company transaction involving a portion of the parent entity. In addition, they are necessary in various types of transactions as a means of reflecting the portion of a parent entity’s balances and activities that is being “carved out.”
-
-
On the Radar — Carve-Out Transactions
published 28 Sep 2023
This publication briefly summarizes key management considerations and common pitfalls associated with preparing carve-out financial statements.
-
-
Deloitte comment letter on the ISSB’s proposed IFRS sustainability disclosure taxonomy
published 27 Sep 2023
We encourage the ISSB to finalise its initial IFRS Sustainability Disclosure Taxonomy. However, we identify some matters that we would like the ISSB to consider before finalising the Taxonomy.
-
-
IFRS illustrative financial statements 2023
published 27 Sep 2023
The illustrative financial statements of International GAAP Holdings Limited for the year ended 31 December 2023 are intended to illustrate the presentation and disclosure requirements of IFRS Accounting Standards without the use of any actual numbers. They also contain additional disclosures that are considered to be best practice, particularly where such disclosures are included in illustrative examples provided within a specific Standard.
-
-
Deloitte comment letter on the IASB’s request for information on the post-implementation review of IFRS 9
published 27 Sep 2023
We believe that the impairment requirements of IFRS 9 have generally worked well and overall have met the IASB’s objective of more timely recognition of credit losses, resulting in users of financial statements being provided with useful information.
-
-
Insurance webcast 92 — Understanding Financial Statements after the adoption of IFRS 17
published 27 Sep 2023
This webcast covers the presentation of insurer’s financial statements after the adoption of IFRS 17.
-
-
EITF Snapshot — September 2023
published 22 Sep 2023
This EITF Snapshot summarizes the September 14, 2023, meeting of the Emerging Issues Task Force (EITF). At this meeting, the EITF discussed Issue No. 23-A, “Induced Conversions of Convertible Debt Instruments.”
-
-
Quarterly Accounting Roundup — Third Quarter — 2023
published 22 Sep 2023
This edition discusses financial reporting developments that occurred in the third quarter of 2023.
-
-
iGAAP in Focus — European sustainability reporting: European Sustainability Reporting Standards finalised
published 22 Sep 2023
This iGAAP in Focus outlines the first set of European Sustainability Reporting Standards (ESRS), adopted by the European Commission (EC) on 31 July 2023 in Commission Delegated Regulation supplementing Directive 2013/34/EU of the European Parliament and of the Council as regards sustainability reporting standards.
Publication RSS Feed
Link 
-
IASB-FASB Joint Education Meeting — 29 September 2023
Start: 29 Sep 2023 - End: 29 Sep 2023
The IASB and FASB will meet in London on 29 September 2023.
-
IASB Meeting — 19–21 September 2023
Start: 19 Sep 2023 - End: 21 Sep 2023
The IASB met in its offices in London on 19-21 September 2023.
-
ISSB Meeting — 14 September 2023
Start: 14 Sep 2023 - End: 14 Sep 2023
The ISSB met on 14 September 2023 in Montreal, Canada.
-
IFRS Interpretations Committee meeting — 12 September 2023
Start: 12 Sep 2023 - End: 12 Sep 2023
The IFRS Interpretations Committee met on 12 September 2023.
-
IASB Meeting — 23 August 2023 (Supplementary)
Start: 23 Aug 2023 - End: 23 Aug 2023
The IASB held a supplementary meeting in a hybrid format on 23 August 2023.
-
ISSB Meeting — 27 July 2023
Start: 27 Jul 2023 - End: 27 Jul 2023
The ISSB met on 27 July 2023 via video conference call.
-
IASB Meeting — 25–27 July 2023
Start: 25 Jul 2023 - End: 27 Jul 2023
The IASB met in its offices in London on 25–27 July 2023.
-
IASB Meeting — 20 and 22 June 2023
Start: 20 Jun 2023 - End: 22 Jun 2023
The IASB met in its offices in London on 20 and 22 June 2023.
-
IFRS Interpretations Committee meeting — 6–7 June 2023
Start: 06 Jun 2023 - End: 07 Jun 2023
The IFRS Interpretations Committee met on 6–7 June 2023.
-
IASB Meeting — 22–24 May 2023
Start: 22 May 2023 - End: 24 May 2023
The IASB met in its offices in London on 22–24 May 2023.