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Financial Reporting Lab seeks views on future projects
15 Mar 2019
The Financial Reporting Council's ("FRC's") Financial Reporting Lab ("the Lab") have issued a survey to ask for views on the reporting topics that it should select over the next few years.
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March 2019 IASB meeting notes posted
15 Mar 2019
The IASB met on Tuesday 12, Wednesday 13 and Thursday 14 March 2019. We have posted our comprehensive Deloitte observer notes for all projects discussed during the meeting.
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EFRAG TEG meeting March 2019
15 Mar 2019
The European Financial Reporting Advisory Group (EFRAG) will hold a TEG meeting on 20 and 21 March 2019 in Brussels.
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EFRAG TEG-CFSS meeting March 2019
15 Mar 2019
The European Financial Reporting Advisory Group (EFRAG) will hold its EFRAG TEG-CFSS meeting on 20 March 2019 in Brussels.
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We comment on FRED 71 ‘Draft amendments to FRS 102 — Multi-employer defined benefit plans’
14 Mar 2019
We have published our comment letter on the Financial Reporting Council’s (FRC’s) Financial Reporting Exposure Draft (FRED) 71 ‘Draft amendments to FRS 102 – Multi-employer defined benefit plans’
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IASB decides on last round of potential amendments to IFRS 17
14 Mar 2019
At its meeting held in London, the IASB discussed the last of the 25 concerns regarding the standard that were identified in October 2018 as candidates for potential amendments.
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Government issues consultation on recommendations made by the Independent Review of the Financial Reporting Council
14 Mar 2019
The Department for Business, Energy and Industrial Strategy (BEIS) has issued a consultation to seek views on the recommendations made by the Independent Review of the Financial Reporting Council (FRC) to create a new regulator responsible for audit, corporate reporting and corporate governance.
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EFRAG publishes February 2019 issue of 'EFRAG Update'
12 Mar 2019
The European Financial Reporting Advisory Group (EFRAG) has published an 'EFRAG Update' summarising public technical discussions held and decisions made during February 2019.
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Agenda for the March 2019 Emerging Economies Group meeting
12 Mar 2019
The agenda is available for the upcoming meeting of the IASB's Emerging Economies Group (EEG), which is being held in Buenos Aires on 25-27 March 2019.
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IFRS Foundation appoints two IASB Board members
12 Mar 2019
The Trustees of the IFRS Foundation have announced the appointment of Tadeu Cendon and Rika Suzuki as IASB Board members.
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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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Deloitte comment letter on post implementation review of 2016 Ethical and Auditing Standards Changes to Implement the Audit Regulation and Directive
published 14 Mar 2019
We have published our comment letter on the Financial Reporting Council’s (FRC's) call for feedback on how effective the 2016 changes to ethical and auditing standards have been in delivering high quality audit and whether further steps are now needed to strengthen auditor independence, reduce conflicts, improve quality and preserve trust in independent audit.
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Deloitte comment letter on FRED 71 — ‘Draft amendments to FRS 102 – Multi-employer defined benefit plans’
published 14 Mar 2019
We have published our comment letter on Financial Reporting Council’s (FRC’s) Financial Reporting Exposure Draft (FRED) 71 Draft amendments to FRS 102 – Multi-employer defined benefit plans.
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EFRAG endorsement status report 14 March 2019
published 14 Mar 2019
The endorsement status report has been updated to reflect that the European Union has formally adopted Amendments to IAS 19: Plan Amendment, Curtailment or Settlement.
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IFRS on Point — February 2019
published 13 Mar 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 tentative agenda decision on IFRS 11 — Sales of output by a joint operator
published 07 Mar 2019
We have commented on the IFRS Interpretations Committee's publication in the November 2018 IFRIC Update of the tentative decision not to take onto the Committee's agenda the request for clarification on the recognition of revenue by a joint operator whose proportionate right to output over the life of a joint operation differs from the proportion of actual output it receives in a particular reporting period.
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Deloitte comment letter on tentative agenda decision on IAS 23 — Over time transfer of constructed good
published 07 Mar 2019
We have commented on the IFRS Interpretations Committee's publication in the November 2018 IFRIC Update of the tentative decision not to take onto the Committee's agenda the request for clarification on whether construction of a property for sale under terms that will qualify for recognition of revenue over time results in the entity having a qualifying asset into which directly attributable borrowing costs are capitalised.
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Deloitte comment letter on tentative agenda decision on IFRS 9 — Physical settlement of contracts to buy or sell a non-financial item
published 07 Mar 2019
We have commented on the IFRS Interpretations Committee's publication in the November 2018 IFRIC Update of the tentative decision not to take onto the Committee's agenda the request for clarification on the recognition of gains and losses on fixed price contracts for the sale or purchase of non-financial items that are accounted for under IFRS 9.
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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.
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IASB Meeting — 19–20 September 2018
Start: 19 Sep 2018 - End: 20 Sep 2018
The IASB met in London on Wednesday 19 and Thursday 20 September 2018 to discuss seven topics.
