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Agenda for the May 2021 IFRS Advisory Council meeting
16 Apr 2021
An agenda has been released for an additional meeting of the IFRS Advisory Council which will be held by remote participation on 11 May 2021.
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IFRS Foundation Trustees seek to fill Advisory Council vacancies, are looking for new Chair
16 Apr 2021
The Trustees of the IFRS Foundation are calling for candidates to fill vacancies occurring at the end of 2021 for membership to the IFRS Advisory Council. They are also seeking a new Chair for a three-year appointment commencing on 1 February 2022.
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IFRS Foundation seeks IASB Board members
15 Apr 2021
The IFRS Foundation Trustees are seeking to appoint four new Board members, two from Europe and two from the Americas.
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Pre-meeting summaries for the April 2021 IFRS Interpretations Committee meeting
15 Apr 2021
The Committee meets on Tuesday 20 April 2021, via video conference. The Committee will discuss the comment letter analyses for three tentative agenda decisions.
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We comment on two IFRS Interpretations Committee tentative agenda decisions
14 Apr 2021
We have published our comment letters on IFRS Interpretations Committee tentative agenda decisions related to IAS 2 and IAS 10, as published in the February 2021 IFRIC Update.
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IFRS Foundation announces new Board member
14 Apr 2021
The Trustees of the IFRS Foundation have announced the appointment of Bertrand Perrin as IASB Board member.
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EFRAG draft comment letter on the IASB's proposed new standard on rate-regulated activities
14 Apr 2021
The European Financial Reporting Advisory Group (EFRAG) has issued a draft comment letter on the IASB exposure draft ED/2021/1 'Regulatory Assets and Regulatory Liabilities'.
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UK Endorsement Board secretariat publishes its final comment letter on the IASB's Exposure Draft ED/2020/4 Lease Liability in a Sale and Leaseback
12 Apr 2021
The UK Endorsement Board secretariat has published its final comment letter in response to the International Accounting Standard Board's (IASB's) Exposure Draft ED/2020/4 'Lease Liability in a Sale and Leaseback (Proposed amendment to IFRS 16)'.
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EFRAG's final comment letter on the IASB's proposed amendments to IFRS 16
12 Apr 2021
The European Financial Reporting Advisory Group (EFRAG) has issued its final comment letter in response to the International Accounting Standard Board’s (IASB's) Exposure Draft ED/2020/4 'Lease Liability in a Sale and Leaseback (Proposed amendment to IFRS 16'.
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FRC publishes its Strategy, Plan and Budget for 2021/22
12 Apr 2021
The Financial Reporting Council (FRC) has published its Strategy, Plan and Budget for 2021/22.
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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.
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Deloitte comment letter on tentative agenda decision on preparation of financial statements when an entity is no long a concern
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 preparation of financial statements when an entity is no longer a going concern.
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Need to know — IASB seeks views on what the Board’s priorities should be over the next five years
published 12 Apr 2021
This Need to know outlines the contents of the Request for Information: Third Agenda Consultation (the RfI), published by the International Accounting Standards Board (Board) in March 2021.
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Need to know — IASB publishes amendment to IFRS 16 to extend the practical relief on COVID-19-related rent concessions
published 12 Apr 2021
This Need to know outlines the recent amendment to IFRS 16 Leases titled Covid-19-Related Rent Concessions beyond 30 June 2021, published by the International Accounting Standards Board (Board) in March 2021.
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Need to know — IASB proposes amendments to the disclosure requirements in IAS 19 and IFRS 13
published 12 Apr 2021
This Need to know outlines the proposals set out in ED/2021/3 Disclosure Requirements in IFRS Standards – A Pilot Approach: Proposed amendments to IFRS 13 and IAS 19 (the ED), published by the International Accounting Standards Board (Board) in March 2021.
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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.
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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.
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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).
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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.
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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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IFRS Interpretations Committee meeting — 20 April 2021
Start: 20 Apr 2021 - End: 20 Apr 2021
The IFRS Interpretations Committee will meet via video conference on Tuesday 20 April 2021 to discuss three topics.
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IASB Meeting — 23–24 March 2021
Start: 23 Mar 2021 - End: 24 Mar 2021
The IASB will meet via video conference on 23–24 March 2021.
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IFRS Interpretations Committee meeting — 16 March 2021
Start: 16 Mar 2021 - End: 16 Mar 2021
The IFRS Interpretations Committee met via video conference on Tuesday 16 March 2021 to discuss three topics.
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IASB Meeting — 10 March 2021 (Supplementary)
Start: 10 Mar 2021 - End: 10 Mar 2021
The IASB held a supplementary meeting via video conference on 10 March 2021.
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IASB Meeting — 16–17 February 2021
Start: 16 Feb 2021 - End: 17 Feb 2021
The IASB met via video conference on 16–17 February 2021.
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IASB Meeting — 4 February 2021 (Supplementary)
Start: 04 Feb 2021 - End: 04 Feb 2021
The IASB met via video conference on 4 February 2021.
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IFRS Interpretations Committee meeting — 2 February 2021
Start: 02 Feb 2021 - End: 02 Feb 2021
The IFRS Interpretations Committee met via video conference on Tuesday 2 February 2021 to discuss three topics.
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IASB Meeting — 26 January 2021
Start: 26 Jan 2021 - End: 26 Jan 2021
The IASB met via video conference on 26 January 2021.
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IASB Meeting — 26 January 2021
Start: 26 Jan 2021 - End: 26 Jan 2021
The IASB will meet via video conference on 26 January 2021.
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IASB Meeting — 14–16 December 2020
Start: 14 Dec 2020 - End: 16 Dec 2020
The IASB will meet via video conference on 14–16 December 2020.
