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All you need on UK Accounting, Reporting & Corporate Governance
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  • Deloitte comment letter on tentative agenda decision on costs necessary to sell inventories Image
  • Deloitte comment letter on tentative agenda decision on costs necessary to sell inventories

    published 14 Apr 2021

    We have commented on the IFRS Interpretations Committee's publication in the February 2021 IFRIC Update of the tentative decision not to take onto the Committee’s agenda the request for clarification about the costs an entity includes as the ‘estimated costs necessary to make the sale’ when determining the net realisable value of inventories.

  • IFRS in your pocket 2021 Image
  • IFRS in your pocket 2021

    published 09 Apr 2021

    'IFRS in your pocket' is a comprehensive summary of the current IFRS Standards and Interpretations along with details of the projects on the standard-setting agenda of the International Accounting Standards Board.

  • ifrs on point Image
  • IFRS on Point — March 2021

    published 08 Apr 2021

    '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.

  • EFRAG endorsement status report 2 April 2021 Image
  • EFRAG endorsement status report 2 April 2021

    published 02 Apr 2021

    The endorsement status report has been updated to reflect that EFRAG has published its endorsement advice on Covid-19-Related Rent Concessions beyond 30 June 2021 (Amendment to IFRS 16).

  • EFRAG endorsement status report 31 March 2021 Image
  • EFRAG endorsement status report 31 March 2021

    published 31 Mar 2021

    The endorsement status report has been updated to reflect that EFRAG has published final endorsement advice on IFRS 17 'Insurance Contracts'; including the amendments to IFRS 17 (issued on 25 June 2020) and that the IASB has published an amendment to IFRS 16 to extend the practical relief on COVID-19-related rent concessions.

  • Deloitte comment letter on the IASB's proposal on lease liability in a sale and leaseback Image
  • Deloitte comment letter on the IASB's proposal on lease liability in a sale and leaseback

    published 29 Mar 2021

    We have commented on IASB exposure draft ED/2020/4 ‘Lease Liability in a Sale and Leaseback’, which was published by the IASB on 27 November 2020. The exposure draft aims at clarifying how a seller-lessee should apply the subsequent measurement requirements in IFRS 16 to the lease liability that arises in a sale and leaseback transaction.

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    Correction list for hyphenation

    These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.