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All you need on UK Accounting, Reporting & Corporate Governance
  • GPF meeting (mid blue) Image
  • Summary of the March 2019 GPF meeting

    18 Apr 2019

    Representatives of the IASB met with the Global Preparers Forum (GPF) in London on 22 March 2019. Notes from the meeting have now been released.

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  • DPOC to discuss comment period for IFRS 17 amendments

    17 Apr 2019

    In a conference call on 23 April 2019, the Due Process Oversight Committee (DPOC) will discuss the comment letter period for proposed targeted amendmentsto IFRS 17 'Insurance Contracts'. The staff is seeking the approval of the DPOC for a shortened comment period of 90 days for the forthcoming exposure draft.

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  • IASB issues podcast on latest Board developments

    17 Apr 2019

    The IASB has released a podcast featuring Chair Hans Hoogervorst, Vice-Chair Sue Lloyd, and technical staff member Matt Tilling to discuss the deliberations at the April 2019 IASB meeting.

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  • April 2019 IASB meeting notes posted

    16 Apr 2019

    The IASB met on Tuesday 9, Wednesday 10 and Thursday 11 April 2019. We have posted our comprehensive Deloitte observer notes for all projects discussed during the meeting.

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  • New and revised pronouncements as at 31 March 2019

    15 Apr 2019

    Our popular summary of new and revised financial reporting requirements, updated for financial reporting periods ending on 31 March 2019. This listing can be used to perform a quick check that new financial reporting requirements such as new and revised accounting standards and interpretations, and amendments to standards and interpretations, have been fully considered in the reporting close process.

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  • IFRS on Point — March 2019  Image
  • IFRS on Point — March 2019

    published 15 Apr 2019

    'IFRS on Point', published at the beginning of each month, highlights critical IFRS-related financial reporting developments.

  • Deloitte comment letter on the IASB's proposed changes regarding onerous contracts Image
  • Deloitte comment letter on the IASB's proposed changes regarding onerous contracts

    published 15 Apr 2019

    We support the decision of the Board to limit the proposed amendments to the addition of a definition of what constitutes cost of fulfilling a contract when assessing whether a contract is onerous and we agree that defining the cost of fulfilling a contract as those costs that relate directly to the contract provides the most relevant information.

  • Presentation on the EU fitness check at the March 2019 IFASS meeting Image
  • Presentation on the EU fitness check at the March 2019 IFASS meeting

    published 29 Mar 2019

    At the meeting of the International Federation of Accounting Standard Setters (IFASS) held in Buenos Aires in March 2019, Peter Sampers, Chairman of the Dutch Accounting Standards Board (DASB) and Professor of Financial Accounting at Maastricht University, provided an update on the outcome of the public consultation on the EU framework for pubic reporting by companies. Drawing on the summary report of the EU and on further analysis of individual responses that were made public by the EU, it can be concluded that there is little support for changes to the current endorsement process and for the introduction of an ability for Europe to modify the content of IFRS.

  • EFRAG endorsement status report 28 March 2019 Image
  • EFRAG endorsement status report 28 March 2019

    published 28 Mar 2019

    The endorsement status report has been updated to reflect that EFRAG has published final endorsement advice on 'Definition of a Business (Amendments to IFRS 3)'.

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  • IPSAS in your pocket — 2019 edition

    published 27 Mar 2019

    This guide summarises the provisions of all International Public Sector Accounting Standards (IPSAS), recommended practice guidelines and the conceptual framework, outstanding at 1 January 2019.

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  • EFRAG endorsement status report 18 March 2019

    published 18 Mar 2019

    The endorsement status report has been updated to reflect that the European Union has formally adopted 'Annual Improvements to IFRS Standards 2015–2017 Cycle'.

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