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The #1 website for global accounting news
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  • Call to action in response to climate change

    25 Feb 2020

    14 accounting bodies have signed a call to action in response to climate change. The bodies, who are all members of A4S’s Accounting Bodies Network, represent over 2.5 million accountants and students globally.

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  • IFRS Foundation seeks new SMEIG members

    24 Feb 2020

    The IFRS Foundation Trustees are currently seeking nominations for membership of the SME Implementation Group (SMEIG), which supports the international adoption of the 'International Financial Reporting Standards for Small and Medium-sized Entities' (IFRS for SMEs) and monitors its implementation.

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  • IPSASB publishes three exposure drafts

    24 Feb 2020

    The International Public Sector Accounting Standards Board (IPSASB) has released three interconnected exposure drafts: ED 70 'Revenue with Performance Obligations', ED 71 'Revenue without Performance Obligations', and ED 72 'Transfer Expenses'.

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  • Agenda for the March 2020 GPF meeting

    21 Feb 2020

    Representatives from the International Accounting Standards Board (IASB) will meet with the Global Preparers Forum (GPF) in London on 5 March 2020. The agenda for the meeting has been released.

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  • Pre-meeting summaries for the February IASB meeting

    18 Feb 2020

    The IASB will meet in London on 25–27 February 2020 to discuss six topics. We have posted our pre-meeting summaries for the meeting that allow you to follow the IASB’s decision making more closely. For each topic to be discussed, we summarise 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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  • IFRS on Point — January 2020 Image

  • IFRS on Point — January 2020

    published 13 Feb 2020

    '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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  • Deloitte e-learning — IFRS 9 - classification and measurement

    published 07 Feb 2020

    This Deloitte e-learning module provides training in the classification and measurement of financial assets and liabilities under IFRS 9 'Financial Instruments'. Topics covered include the three financial asset categories and two financial liability categories, the appropriate measurement basis for each category, and accounting for embedded derivatives and guarantee contracts.

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  • Deloitte e-learning — IAS 32

    published 07 Feb 2020

    This Deloitte e-learning module provides training in the key presentation requirements for financial instruments under IAS 32 'Financial Instruments: Presentation' revised by the IASB in December 2011 to include additional guidance and disclosures as a result of the joint offsetting project with the FASB.

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  • Deloitte e-learning — IFRS 9 - derecognition

    published 07 Feb 2020

    This Deloitte e-learning module provides training in the background, scope and principles relating to the derecognition of financial instruments under IFRS 9 'Financial Instruments'.

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  • Deloitte e-learning — IAS 39 - Hedge Accounting

    published 07 Feb 2020

    This Deloitte e-learning module provides training in the background, scope and principles under IAS 39 'Financial Instruments: Recognition and Measurement' in respect of financial instruments hedge accounting and its application in practice. Topics covered include cash flow hedge accounting on forecast sales, on a firm commitment to purchase machinery in a foreign currency, on a portion of a fixed rate debt instrument, and on a net investment in a foreign operation.

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  • Deloitte e-learning — IFRS 9 - hedge accounting

    published 07 Feb 2020

    This Deloitte e-learning module provides training in the background, scope and principles relating to the hedge accounting of financial instruments under IFRS 9 'Financial Instruments'.

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  • Deloitte e-learning — IFRS 9 - impairment

    published 07 Feb 2020

    This Deloitte e-learning module provides training in the background, scope and principles relating to the impairment of financial instruments under IFRS 9 'Financial Instruments'.

  • Implementation of IFRS 17 'Insurance Contracts': Considerations for those charged with governance Image

  • Implementation of IFRS 17 'Insurance Contracts': Considerations for those charged with governance

    published 06 Feb 2020

    The Global Public Policy Committee has issued this paper to assist those charged with governance, which may be a Board of Directors and/or an Audit Committee, to fulfil their responsibilities with respect to an effective implementation of IFRS 17. This paper can help those charged with governance evaluate management's progress towards implementation and assess their external auditors' general readiness to audit the context of IFRS 17.

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