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All you need on UK Accounting, Reporting & Corporate Governance
  • IASB (International Accounting Standards Board) (blue) Image
  • Updated IASB work plan — Analysis

    18 May 2019

    Following the IASB's May 2019 meeting, we have analysed the IASB work plan to see what changes have resulted from the meeting and other developments since the work plan was last revised in April. Changes are few, however, not all known developments are reflected in the work plan yet.

  • IASB meeting (blue) Image
  • May 2019 IASB meeting notes posted

    17 May 2019

    The IASB met in London on 14–16 May 2019. We have posted our comprehensive Deloitte observer notes for all projects discussed during the meeting.

  • EFRAG document (dk green) Image
  • EFRAG publishes discussion paper on pension plans with an asset-return promise

    15 May 2019

    The European Financial Reporting Advisory Group (EFRAG) has published a discussion paper (DP) 'Accounting for Pension Plans With an Asset-Return Promise'. The DP explores alternative accounting treatments for post-retirement employee benefits, promising the higher of the return on an identified item or group of items and a minimum guaranteed return.

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  • Need to know - Interest Rate Benchmark Reform amendments to IFRS 9 and IAS 39  Image
  • Need to know — Interest Rate Benchmark Reform amendments to IFRS 9 and IAS 39

    published 14 May 2019

    This 'Need to know' addresses the proposed amendments to IFRS 9 'Financial Instruments' and IAS 39 'Financial Instruments: Recognition and Measurement' set out in Exposure Draft ED/2019/1 'Interest Rate Benchmark (Proposed amendments to IFRS 9 and IAS 39)' (the ‘ED’) that was published by the IASB in May 2019.

  • IFRS on Point — April 2019  Image
  • IFRS on Point — April 2019

    published 07 May 2019

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

  • 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.

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