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UK Endorsement Board adopts IFRS 17
17 May 2022
The UK Endorsement Board (UKEB) has approved the adoption of International Financial Reporting Standard (IFRS 17) 'Insurance Contracts' for use by UK companies.
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ESMA statement on the implications of Russia’s invasion of Ukraine
16 May 2022
The European Securities and Markets Authority (ESMA) has released a public statement on the implications of Russia’s invasion of Ukraine on half-yearly financial reports.
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May 2022 IASB meeting agenda posted
13 May 2022
The IASB has posted the agenda for its next meeting, which will be held via video conference on 23–27 May 2022. There are ten topics on the agenda.
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Agenda for the May 2022 DPOC meeting
10 May 2022
The Due Process Oversight Committee (DPOC) will be meeting via video conference on 17 May 2022.
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IPSASB launches global consultation on public sector sustainability reporting
10 May 2022
The International Public Sector Accounting Standards Board (IPSASB) has issued a consultation paper 'Advancing Public Sector Sustainability Reporting'.
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IFRS Foundation publishes sixth compilation of IFRS Interpretations Committee agenda decisions
05 May 2022
The IFRS Foundation has issued, “Compilation of Agenda Decisions — Volume 6” which contains all the agenda decisions made by the IFRS Interpretations Committee from November 2021 to April 2022.
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IASB issues podcast on latest Board developments (April 2022)
05 May 2022
The IASB has released a podcast featuring IASB Chair Andreas Barckow and Executive Technical Director Nili Shah discussing deliberations at the April 2022 IASB meeting.
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FRC Lab publishes insights into supply chain disclosures
04 May 2022
An insight into current market issues published by the Financial Reporting Lab of the Financial Reporting Council (FRC) explores questions for companies about supply chain risks and associated reporting.
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April 2022 IASB meeting notes posted
03 May 2022
The IASB met in London over four days, from Monday 25 to Thursday 28 April 2022. We have posted our comprehensive Deloitte observer notes for all projects discussed during the meeting.
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Summary of the March/April 2022 ASAF meeting now available
03 May 2022
The IASB staff have published a summary of the Accounting Standards Advisory Forum (ASAF) meeting held via remote participation on 31 March and 1 April 2022.
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ESMA disclosures recommendations regarding the expected impacts of IFRS 17 application
16 May 2022
The European Securities and Markets Authority (ESMA) has issued a public statement on 'Transparency on implementation of IFRS 17 'Insurance Contracts''.
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Agenda papers available for the UK Endorsement Board Meeting on 19 May 2022
13 May 2022
The meeting agenda and papers for the UK Endorsement Board (UKEB) meeting on 19 May are available.
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Summary of the 28 March 2022 CGRR meeting
09 May 2022
The Consultative Group of Rate Regulation (CGRR) held a virtual meeting on 28 March 2022. The meeting summary of the meeting has now been released.
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Report on the spring 2022 IFASS meeting
09 May 2022
A report has been issued summarising the discussions at the meeting of the International Forum of Accounting Standard Setters (IFASS) held by remote participation on 7 and 8 March 2022.
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Agenda papers available for the UK Endorsement Board Meeting on 9 May 2022
06 May 2022
The meeting agenda and papers for the UK Endorsement Board (UKEB) meeting on 9 May are available.
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Agenda for the May 2022 Islamic Finance Consultative Group meeting
05 May 2022
An agenda has been released for the meeting of the Islamic Finance Consultative Group that will be held by remote participation and in person in London on 10 May 2022.
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IPSASB finalises guidance on non-current assets held for sale
05 May 2022
The International Public Sector Accounting Standards Board (IPSASB) has released International Public Sector Accounting Standard (IPSAS) 44 'Non-current Assets Held for Sale and Discontinued Operations'.
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EFRAG publishes feedback statement on supplier finance arrangements
03 May 2022
The European Financial Reporting Advisory Group (EFRAG) has published its feedback statement on the International Accounting Standard Board’s (IASB's) Exposure Draft ED/2021/10 ‘Supplier Finance Arrangements’.
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EFRAG publishes April 2022 issue of EFRAG Update
03 May 2022
The European Financial Reporting Advisory Group (EFRAG) has published an ‘EFRAG Update’ summarising public technical discussions held and decisions made during April 2022.
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EFRAG publishes feedback statement on IASB's Exposure Draft of amendments to IAS 1
03 May 2022
The European Financial Reporting Advisory Group (EFRAG) has published its feedback statement on the International Accounting Standard Board’s (IASB's) Exposure Draft ED/2021/09 'Non-current Liabilities with Covenants (Proposed amendments to IAS 1)'.
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Report on the H1 2022 IFASS meeting
published 09 May 2022
Report summarising the discussions at the meeting of the International Forum of Accounting Standard Setters (IFASS) held by remote participation on 7 and 8 March 2022. As reported earlier, among the topics discussed at the meeting were the second review of the IFRS for SMEs and sustainability reporting.
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IFRS on Point — April 2022
published 04 May 2022
IFRS on Point highlights critical financial reporting developments and main IFRS-related news stories of the previous month.
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EFRAG endorsement status report 2 May 2022
published 02 May 2022
The endorsement status report has been updated to reflect the positive ARC vote on 'Initial Application of IFRS 17 and IFRS 9 — Comparative Information (Amendment to IFRS 17)' issued on 9 December 2021.
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Need to know — Financial reporting — Reporting on periods ending on or after 30 June 2022 — Inflation in Turkey
published 29 Apr 2022
This Need to know addresses issues that arise in connection with the inflationary situation in Turkey and provides guidance on how to apply IAS 29 Financial Reporting in Hyperinflationary Economies in that context.
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Accounting roundup — April 2022
published 14 Apr 2022
This Accounting roundup, covering the period January 2022 through to March 2022, 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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Insurance webcast 88 — Impact of cash flow settlement arrangements in accounting for reinsurance contracts
published 12 Apr 2022
This webcast discusses the impact of cash flow settlement arrangements on reinsurance contract issued.
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Deloitte comment letter on tentative agenda decision on negative low emission vehicle credits
published 11 Apr 2022
We have commented on the IFRS Interpretations Committee's publication in the February 2022 Update of the tentative agenda decision (TAD) not to take onto the Committee’s agenda the request for clarification on whether particular measures to encourage reductions in vehicle carbon emissions give rise to obligations that meet the definition of a liability in IAS 37.
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The new FCA compliance statement on TCFD disclosures-Observations from first reporters
published 08 Apr 2022
This publication presents the results of our survey into how the first wave of December 2021 year-end reporters have approached the new TCFD reporting requirements.
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IFRS on Point — March 2022
published 07 Apr 2022
IFRS on Point highlights critical financial reporting developments and main IFRS-related news stories of the previous month.
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Need to know — Sustainability reporting — ISSB proposes global baseline of sustainability disclosure standards for capital markets
published 06 Apr 2022
This Need to know outlines the proposals for IFRS Sustainability Disclosure Standards IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures published for public consultation on 31 March 2022 by the International Sustainability Standards Board.
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IASB Meeting — 23–27 May 2022
Start: 23 May 2022 - End: 27 May 2022
The IASB will meet via video conference on 23–27 May 2022.
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IASB Meeting — 25–28 April 2022
Start: 25 Apr 2022 - End: 28 Apr 2022
The IASB met via video conference on 25–28 April 2022.
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IFRS Interpretations Committee meeting — 20 April 2022
Start: 20 Apr 2022 - End: 20 Apr 2022
The IFRS Interpretations Committee met via video conference on 20 April 2022 to discuss one topic.
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IASB Meeting — 22–24 March 2022
Start: 22 Mar 2022 - End: 24 Mar 2022
The IASB met in its offices in London on 22–24 March 2022.
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IFRS Interpretations Committee meeting — 15-16 March
Start: 15 Mar 2022 - End: 16 Mar 2022
The IFRS Interpretations Committee met via video conference on 15 and 16 March 2022 to discuss five topics.
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IASB Meeting — 21–24 February 2022
Start: 21 Feb 2022 - End: 24 Feb 2022
The IASB met in its offices in London on 21–24 February 2022.
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IFRS Interpretations Committee meeting — 1 February
Start: 01 Feb 2022 - End: 01 Feb 2022
The IFRS Interpretations Committee met via video conference on 1 February 2022 to discuss four topics.
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IASB Meeting — 25 January 2022
Start: 25 Jan 2022 - End: 25 Jan 2022
The IASB met in its offices in London on 25 January 2022.
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IASB Meeting — 14–16 December 2021
Start: 14 Dec 2021 - End: 16 Dec 2021
The IASB held a virtual meeting on 14–16 December 2021.
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IFRS Interpretations Committee meeting — 30 November–1 December
Start: 30 Nov 2021 - End: 01 Dec 2021
The IFRS Interpretations Committee met via video conference on Tuesday 30 November 2021 and Wednesday 1 December 2021 to discuss four topics.
