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All you need on UK Accounting, Reporting & Corporate Governance
  • IASB meeting (blue) Image
  • 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.

  • IASB meeting (blue) Image
  • 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.

  • Deloitte document (mid gray) Image
  • 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)'.

  • IASB (International Accounting Standards Board) (blue) Image
  • 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.

  • ITCG (IFRS Taxonomy Consultative Group) (mid blue) Image
  • 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 (International Valuation Standards Council) (lt green) Image
  • 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.

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  • Deloitte comment letter on the IASB's proposed amendments to IFRS 3 to update a reference to the Conceptual Framework Image
  • 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.

  • July Image
  • 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.

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