-
-
Pre-meeting summary for the additional IASB meeting on IBOR
21 Aug 2019
The IASB, which normally does not meet in August, will hold an additional meeting on 28 August to discuss feedback received on ED/2019/1 'Interest Rate Benchmark Reform (Proposed amendments to IFRS 9 and IAS 39)'. We have posted our pre-meeting summary of the two papers to be discussed where we point out the main issues to be discussed by the IASB and the staff recommendations.
-
-
We comment on seven IFRS Interpretations Committee tentative agenda decisions
20 Aug 2019
We have published our comment letters on IFRS Interpretations Committee tentative agenda decisions related to IAS 1, IAS 7, IAS 41, IFRS 9, IFRS 15, and IFRS 16, as published in the June 2019 IFRIC Update.
-
-
Additional IASB meeting on IBOR
20 Aug 2019
The IASB, which normally does not meet in August, will hold an additional meeting on 28 August to discuss feedback received on ED/2019/1 'Interest Rate Benchmark Reform (Proposed amendments to IFRS 9 and IAS 39)'. The agenda and the papers for the meeting are now available.
-
-
We comment on two IASB exposure drafts
20 Aug 2019
We have responded to the IASB’s exposure drafts ED/2019/2 'Annual Improvements to IFRS Standards 2018–2020' and ED/2019/3 'Reference to the Conceptual Framework (Proposed amendments to IFRS 3)'.
-
-
FRC publishes draft response to proposed amendments to IFRS 17
16 Aug 2019
The Financial Reporting Council (FRC) has published a staff draft of its response to the International Accounting Standards Board (IASB)’s Exposure Draft ED/2019/4 Amendments to IFRS 17 ("the exposure draft").
-
-
IASB adds second phase of IBOR reform project to its work plan
15 Aug 2019
Recent market developments have brought into question the long-term viability of Interbank offered rates (IBORs) and the IASB is currently looking into the potential effects of financial reporting.
-
-
Summary of the July 2019 ASAF meeting now available
12 Aug 2019
The IASB staff have published a summary of the Accounting Standards Advisory Forum (ASAF) meeting held in London on 11 and 12 July 2019.
-
-
Interviews with new IASB members
08 Aug 2019
The IASB has released two short interviews introducing Tadeu Cendon and Rika Suzuki. Mr Cendon and Ms Suzuki were appointed to the IASB board by the Trustees of the IFRS Foundation in March 2019 for terms which began on 1 July 2019.
-
-
IASB seeks candidates for IFRS Taxonomy Consultative Group
08 Aug 2019
The IASB is seeking candidates for membership to its IFRS Taxonomy Consultative Group. The group provides an advisory and review forum for members to actively assist the IASB in the maintenance and development of the IFRS Taxonomy and related activities.
-
-
IVSC Financial Instruments Board consults on future agenda
08 Aug 2019
The International Valuation Standards Council (IVSC) has published a consultation document seeking feedback regarding the approach its newly established Financial Instruments Board should take, and the prioritisation of that work.
News RSS Feed
Link 
-
-
Deloitte comment letter on tentative agenda decision on IFRS 16 — Lease term and useful life of leasehold improvements
published 21 Aug 2019
We have commented on the IFRS Interpretations Committee's publication in the June 2019 IFRIC Update of the tentative decision not to take onto the Committee's agenda the request for clarification on the determination of the lease term and useful life of leasehold improvements.
-
-
Deloitte comment letter on tentative agenda decision on IFRS 9 — Fair value hedge of foreign currency risk on non-financial assets
published 20 Aug 2019
We have commented on the IFRS Interpretations Committee's publication in the June 2019 IFRIC Update of the tentative decision not to take onto the Committee's agenda the request for clarification on fair value hedge accounting for foreign currency risk on non-financial assets.
-
-
Deloitte comment letter on tentative agenda decision on IFRS 16 — Lessee’s incremental borrowing rate
published 20 Aug 2019
We have commented on the IFRS Interpretations Committee's publication in the June 2019 IFRIC Update of the tentative decision not to take onto the Committee's agenda the request for clarification on the determination of a lessee’s incremental borrowing rate.
-
-
Deloitte comment letter on tentative agenda decision on IFRS 15 — Compensation for delays or cancellations
published 20 Aug 2019
We have commented on the IFRS Interpretations Committee's publication in the June 2019 IFRIC Update of the tentative decision not to take onto the Committee's agenda the request for clarification on compensation for delays or cancellations.
-
-
Deloitte comment letter on tentative agenda decision on IAS 7 — Disclosure of changes in liabilities arising from financing activities
published 20 Aug 2019
We have commented on the IFRS Interpretations Committee's publication in the June 2019 IFRIC Update of the tentative decision not to take onto the Committee's agenda the request for clarification on disclosure of changes in liabilities arising from financing activities.
-
-
Deloitte comment letter on tentative agenda decision on IAS 1 — Presentation of liabilities or assets related to uncertain tax treatments
published 20 Aug 2019
We have commented on the IFRS Interpretations Committee's publication in the June 2019 IFRIC Update of the tentative decision not to take onto the Committee's agenda the request for clarification on presentation of liabilities or assets related to uncertain tax treatments.
-
-
Deloitte comment letter on tentative agenda decision on IAS 41 — Subsequent expenditure on biological assets
published 20 Aug 2019
We have commented on the IFRS Interpretations Committee's publication in the June 2019 IFRIC Update of the tentative decision not to take onto the Committee's agenda the request for clarification on subsequent expenditure on biological assets.
-
-
Deloitte comment letter on the IASB's proposed amendments to IFRS 3 to update a reference to the Conceptual Framework
published 20 Aug 2019
We agree with the proposed amendments to IFRS 3 to replace a reference to an old version of the Conceptual Framework. We also agree with the proposed addition of an exception for the recognition principles in IFRS 3 with respect to liabilities and contingent liabilities in the scope of IAS 37 and of IFRIC 21 and of the clarification of the IFRS 3 requirements for contingent assets. However, we believe that an exception to the recognition principles in IFRS 3 is also required with respect to uncertain current tax positions within the scope of IFRIC 23.
-
-
Deloitte comment letter on the IASB's proposed annual improvements 2018-2020
published 20 Aug 2019
We agree with the proposed amendments to IFRS 9, IFRS 16, and IAS 41, however, we do not believe that the proposed amendment to IFRS 1 should be a requirement - we believe it should be an option.
-
-
IFRS on Point — July 2019
published 19 Aug 2019
'IFRS on Point', published at the beginning of each month, highlights critical IFRS-related financial reporting developments.
Publication RSS Feed
Link
-
IASB Meeting — 28 August 2019
Start: 28 Aug 2019 - End: 28 Aug 2019
The International Accounting Standards Board (IASB) will meet at its offices in London on 28 August 2019 to discuss feedback received on ED/2019/1 'Interest Rate Benchmark Reform (Proposed amendments to IFRS 9 and IAS 39)'.
-
IASB Meeting — 22–25 July 2019
Start: 22 Jul 2019 - End: 25 Jul 2019
On 23 June the IASB and the US FASB held a joint education meeting. The IASB met on 22 July and 24–25 July.
-
IASB Meeting — 17–19 June 2019
Start: 17 Jun 2019 - End: 19 Jun 2019
The IASB met in London on 17–19 June 2019 to discuss seven topics.
-
IFRS Interpretations Committee meeting — 11-12 June 2019
Start: 11 Jun 2019 - End: 12 Jun 2019
The IFRS Interpretations Committee met on Tuesday 11 and Wednesday 12 June 2019.
-
IFRS Interpretations Committee meeting — 11-12 June 2019
Start: 11 Jun 2019 - End: 12 Jun 2019
The IFRS Interpretations Committee met on Tuesday 11 and Wednesday 12 June 2019.
-
IASB Meeting — 14–16 May 2019
Start: 14 May 2019 - End: 16 May 2019
The IASB met in London on 14–16 May 2019 to discuss nine topics.
-
IASB Meeting — 9–11 April 2019
Start: 09 Apr 2019 - End: 11 Apr 2019
The IASB met in London on 9–11 April 2019.
-
IASB Meeting — 12–14 March 2019
Start: 12 Mar 2019 - End: 14 Mar 2019
The IASB met in London on 12–14 March 2019.
-
IFRS Interpretations Committee meeting — 5-6 March 2019
Start: 05 Mar 2019 - End: 06 Mar 2019
The IFRS Interpretations Committee met on Tuesday 5 and Wednesday 6 March 2019 to discuss eleven issues, including three new interpretation requests.
-
IASB Meeting — 7-8 February 2019
Start: 07 Feb 2019 - End: 08 Feb 2019
The IASB met in London on 7-8 February 2019.
