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ICAEW publishes guidance on how best to implement the TCFD's recommendations
17 May 2018
The Institute of Chartered Accountants in England and Wales (ICAEW), in association with the Carbon Trust, have published a practical guide on how organisations can best implement the recommendations of the Task Force on Climate-related Financial Disclosures (TCFD).
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Pre-meeting summaries for the May IASB meeting
17 May 2018
The IASB will meet for a two-day meeting on 22-23 May 2018. 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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ECON exchange of views with EFRAG dominated by IFRS 17 issues
17 May 2018
The Committee on Economic and Monetary Affairs (ECON) of the European Parliament welcomed representatives of the European Financial Reporting Advisory Group (EFRAG) today for a hearing, which took place while EFRAG is working on its draft endorsement advice on IFRS 17 'Insurance Contracts' and ECON is working on a draft motion for a resolution.
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CMAC call for members
16 May 2018
The IASB's Capital Markets Advisory Committee (CMAC) is currently seeking applications for membership after the terms of a number of members expire at the end of 2018.
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Quiz on the revised Conceptual Framework
15 May 2018
The IASB has compiled a quiz to help constituents test their knowledge and understanding of the revised Conceptual Framework.
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HM Treasury issues consultation on the application of IFRS 16 in the public sector
14 May 2018
HM Treasury has issued a consultation on proposals for the application of IFRS 16 ‘Leases’ across the public sector (excluding public bodies outside of the Government Financial Reporting Manual 2017-2018 (FREM) scope).
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IFRS Foundation Annual Report 2017
14 May 2018
The IFRS Foundation has published its Annual Report for 2017, titled 'Financial reporting for the world economy'.
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EFRAG TEG webcast May 2018
14 May 2018
The European Financial Reporting Advisory Group (EFRAG) will hold a TEG webcast on 16 May 2018.
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May 2018 IASB meeting agenda posted
11 May 2018
The IASB has posted the agenda for its next meeting, which will be held at its offices in London on 22–23 May 2018. There are seven topics on the agenda.
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IFRS Interpretations Committee holds May 2018 meeting
11 May 2018
The IFRS Interpretations Committee met via video conference call on Wednesday 9 May 2018. We have posted Deloitte observer notes for the technical issues discussed during this meeting.
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Insurance webcast 66 — IFRS 17 Transition Resource Group Meeting #2
published 17 May 2018
Provides background of the TRG papers, summary and key output of the TRG discussions, and next steps.
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Need to Know — IASB issues a revised Conceptual Framework
published 14 May 2018
The International Accounting Standards Board (the IASB) has issued a revised Conceptual Framework. In this edition of 'Need to Know', we outline the main changes and the key concepts in the revised Framework.
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IFRS on Point — May 2018
published 11 May 2018
IFRS on Point, published at the beginning of each month, highlights critical IFRS-related financial reporting developments.
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Deloitte comment letter on tentative agenda decision on IAS 7 — Classification of short-term loans and credit facilities
published 08 May 2018
We have commented on the IFRS Interpretations Committee's publication in the March 2018 IFRIC Update of the tentative decision not to take onto the Committee's agenda the request for clarification on the types of borrowings to be included in the statement of cash flows as a component of cash and cash equivalents.
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Deloitte comment letter on tentative agenda decision on IFRS 9 — Classification of a particular type of dual currency bond
published 08 May 2018
We have commented on the IFRS Interpretations Committee's publication in the March 2018 IFRIC Update of the tentative decision not to take onto the Committee's agenda the request for clarification on the classification by a holder of a ‘dual currency bond’ with a par amount denominated in one currency and fixed interest coupon payments denominated in another.
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Deloitte comment letter on tentative agenda decision on IFRS 9 — Hedge accounting with load following swaps
published 08 May 2018
We have commented on the IFRS Interpretations Committee's publication in the March 2018 IFRIC Update of the tentative decision not to take onto the Committee's agenda the request for clarification on the application of the ‘highly probable’ criterion for cash flow hedge accounting applies to a hedge relationship in which the notional amount of the hedging instrument (a ‘load following swap’) varies depending on the outcome of the hedged transaction.
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Accounting Roundup April 2018
published 26 Apr 2018
This accounting roundup, covering the period January 2018 through to March 2018, pulls together the headlines for all the latest developments in accounting, providing links to a wealth of further information and resources.
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EFRAG endorsement status report 24 April 2018
published 24 Apr 2018
The endorsement status report has been updated to reflect that EFRAG has published draft endorsement advice on 'Long-term Interests in Associates and Joint Ventures'.
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Stay Tuned Online - IFRS and UK GAAP Update April 2018
published 19 Apr 2018
The following topics are covered in April 2018's Stay Tuned Online: 1) Reminders for March 2018 year-ends; 2) Interim reports 2018; 3) IFRS developments/news; 4) UK GAAP developments/news; and 5) Other corporate reporting news.
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Robert Bruce interviews — Paul George, Executive Director, Corporate Governance and Reporting at the Financial Reporting Council
published 12 Apr 2018
In a wide-ranging video interview Paul George talks to Robert Bruce about the responses to the recent Corporate Governance Code consultation and areas of challenge in governance generally, what the FRC would like to see more of from strategic reports and information on directors’ responsibilities, what it would like to happen with IFRS post-Brexit, and how the Stewardship Code needs to evolve.
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IASB Meeting — 22–23 May 2018
Start: 22 May 2018 - End: 23 May 2018
The IASB will meet in London on Tuesday 22 and Wednesday 23 May 2018 to discuss seven topics.
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IFRS Interpretations Committee meeting — 9 May 2018
Start: 09 May 2018 - End: 09 May 2018
The IFRS Interpretations Committee met via Video Conference Call on Wednesday 9 May 2018.
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IASB Meeting — 24–25 April 2018
Start: 24 Apr 2018 - End: 25 Apr 2018
The IASB met in London on Tuesday 24 and Wednesday 25 April 2018 to discuss six projects.
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IASB Meeting — 21–22 March 2018
Start: 21 Mar 2018 - End: 22 Mar 2018
The IASB met in London on Wednesday 21 and Thursday 22 March 2018, discussing seven projects.
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IFRS Interpretations Committee meeting — 13 March 2018
Start: 13 Mar 2018 - End: 12 Mar 2018
The IFRS Interpretations Committee met in London on Tuesday 13 March 2018. The Committee discussed ten issues, including five new interpretation requests.
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IASB Meeting — 20 and 22 February 2018
Start: 20 Feb 2018 - End: 22 Feb 2018
The IASB held a public meeting on 20 and 22 February 2018. There were eight topics on the agenda.
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IASB Meeting — 24–25 January 2018
Start: 24 Jan 2018 - End: 25 Jan 2018
The IASB held a public meeting on Wednesday 24 and Thursday 25 January 2018. There were six topics on the agenda with the longest slots for primary financial statements and the PIR of IFRS 13 'Fair Value Measurement'.
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IFRS Interpretations Committee meeting — 16 January 2018
Start: 16 Jan 2018 - End: 16 Jan 2018
The IFRS Interpretations Committee met via Video Conference Call on Tuesday 16 January 2018.
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IASB Meeting — 13–14 December 2017
Start: 13 Dec 2017 - End: 14 Dec 2017
The IASB met in public on Wednesday 13 and Thursday 14 December 2017. There were seven topics on the agenda with the longest slots (two hours each) for primary financial statements and goodwill and impairment.
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IFRS Interpretations Committee meeting — 20 November 2017
Start: 20 Nov 2017 - End: 20 Nov 2017
The IFRS Interpretations Committee meets in London on Monday 20 November 2017. The Committee will discuss six issues, including three new interpretation requests.
