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Summary of the March 2019 GPF meeting
18 Apr 2019
Representatives of the IASB met with the Global Preparers Forum (GPF) in London on 22 March 2019. Notes from the meeting have now been released.
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DPOC to discuss comment period for IFRS 17 amendments
17 Apr 2019
In a conference call on 23 April 2019, the Due Process Oversight Committee (DPOC) will discuss the comment letter period for proposed targeted amendmentsto IFRS 17 'Insurance Contracts'. The staff is seeking the approval of the DPOC for a shortened comment period of 90 days for the forthcoming exposure draft.
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IASB issues podcast on latest Board developments
17 Apr 2019
The IASB has released a podcast featuring Chair Hans Hoogervorst, Vice-Chair Sue Lloyd, and technical staff member Matt Tilling to discuss the deliberations at the April 2019 IASB meeting.
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April 2019 IASB meeting notes posted
16 Apr 2019
The IASB met on Tuesday 9, Wednesday 10 and Thursday 11 April 2019. We have posted our comprehensive Deloitte observer notes for all projects discussed during the meeting.
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Recent sustainability and integrated reporting developments
16 Apr 2019
A summary of recent developments at CDSB, CRD, Deloitte, Alliance for Corporate Transparency, WBCSD, IIRC, GRI, SSE, XRB, and IAASB.
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IIRC publishes frequently asked questions on Integrated Reporting
15 Apr 2019
The International Integrated Reporting Council (IIRC) has published a set of answers to some of the most frequently asked questions on Integrated Reporting.
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Government publishes draft legislation amending directors' remuneration requirements
15 Apr 2019
The Companies (Directors’ Remuneration Policy and Directors’ Remuneration Report) Regulations 2019 (the draft Regulations) have been laid before Parliament.
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UK GAAP application for reporting periods ending 31 March 2019
15 Apr 2019
The table below reflects new and revised UK GAAP financial reporting requirements that need to be considered for financial reporting periods ending on 31 March 2019.
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New and revised pronouncements as at 31 March 2019
15 Apr 2019
Our popular summary of new and revised financial reporting requirements, updated for financial reporting periods ending on 31 March 2019. This listing can be used to perform a quick check that new financial reporting requirements such as new and revised accounting standards and interpretations, and amendments to standards and interpretations, have been fully considered in the reporting close process.
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We comment on the IASB's proposed amendments to IAS 37
15 Apr 2019
We have responded to the IASB's exposure draft ED/2018/2 'Cost of Fulfilling a Contract (Proposed amendments to IAS 37)' that was published in December 2018.
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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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Deloitte comment letter on the IASB's proposed changes regarding onerous contracts
published 15 Apr 2019
We support the decision of the Board to limit the proposed amendments to the addition of a definition of what constitutes cost of fulfilling a contract when assessing whether a contract is onerous and we agree that defining the cost of fulfilling a contract as those costs that relate directly to the contract provides the most relevant information.
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Insurance webcast 71 — The IASB completes its final round of IFRS 17 amendments
published 08 Apr 2019
Provides highlights of the IASB meeting held on 14 March 2019, as well as an analysis of the IASB discussion and tentative decisions.
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Presentation on the EU fitness check at the March 2019 IFASS meeting
published 29 Mar 2019
At the meeting of the International Federation of Accounting Standard Setters (IFASS) held in Buenos Aires in March 2019, Peter Sampers, Chairman of the Dutch Accounting Standards Board (DASB) and Professor of Financial Accounting at Maastricht University, provided an update on the outcome of the public consultation on the EU framework for pubic reporting by companies. Drawing on the summary report of the EU and on further analysis of individual responses that were made public by the EU, it can be concluded that there is little support for changes to the current endorsement process and for the introduction of an ability for Europe to modify the content of IFRS.
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EFRAG endorsement status report 28 March 2019
published 28 Mar 2019
The endorsement status report has been updated to reflect that EFRAG has published final endorsement advice on 'Definition of a Business (Amendments to IFRS 3)'.
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IPSAS in your pocket — 2019 edition
published 27 Mar 2019
This guide summarises the provisions of all International Public Sector Accounting Standards (IPSAS), recommended practice guidelines and the conceptual framework, outstanding at 1 January 2019.
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Deloitte responds to the EC consultation on the update to non-binding guidelines on non-financial report
published 21 Mar 2019
We have commented on the European Commission's targeted consultation on the update of the non-binding guidelines on non-financial report and support the EC’s efforts to improve climate-related disclosures and welcome its approach in encouraging companies to implement the FSB’s Task Force on Climate-related Financial Disclosures (TCFD) and incorporating them into the EC guidelines.
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EFRAG endorsement status report 18 March 2019
published 18 Mar 2019
The endorsement status report has been updated to reflect that the European Union has formally adopted 'Annual Improvements to IFRS Standards 2015–2017 Cycle'.
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Deloitte comment letter on the proposal to revise Practice Note 19
published 14 Mar 2019
We have published our comment letter on the Financial Reporting Council's (FRC's) consultation paper proposing to update its Practice Note on The Audit of Banks and Building Societies in the United Kingdom.
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Deloitte comment letter on the FRC consultation on the effectiveness of the Client Asset Audit Standard (CASS Standard).
published 14 Mar 2019
We have commented on the Financial Reporting Council's (FRC's) consultation on the effectiveness of the Client Asset Audit Standard (CASS Standard).
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IASB Meeting — 9–11 April 2019
Start: 09 Apr 2019 - End: 11 Apr 2019
The IASB met in London on 9–11 April 2019.
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IASB Meeting — 12–14 March 2019
Start: 12 Mar 2019 - End: 14 Mar 2019
The IASB met in London on 12–14 March 2019.
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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.
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IASB Meeting — 7-8 February 2019
Start: 07 Feb 2019 - End: 08 Feb 2019
The IASB met in London on 7-8 February 2019.
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IASB Meeting — 23 January 2019
Start: 23 Jan 2019 - End: 23 Jan 2019
The IASB met in London on 23 January 2019.
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IFRS Interpretations Committee meeting — 16 January 2019
Start: 16 Jan 2019 - End: 16 Jan 2019
The IFRS Interpretations Committee met by video conference call on 16 January 2019 to discuss four issues, all of them agenda decisions to finalise.
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IASB Meeting — 11–13 December 2018
Start: 11 Dec 2018 - End: 13 Dec 2018
The IASB met in London on 11–13 December 2018 to discuss twelve topics.
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IFRS Interpretations Committee meeting — 27 November 2018
Start: 27 Nov 2018 - End: 27 Nov 2018
The IFRS Interpretations Committee met in London on 27 November 2018 to discuss seven issues, including five new interpretation requests.
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IASB Meeting — 14 and 15 November 2018
Start: 14 Nov 2018 - End: 15 Nov 2018
The IASB met in London on 14-15 November 2018 to discuss seven topics.
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IASB Meeting — 24 and 25 October 2018
Start: 24 Oct 2018 - End: 25 Oct 2018
The IASB met in London on 24 and 25 October 2018 to discuss eight topics.
