5
- A Closer Look — Measurement of expected credit losses for intercompany loan assets with no documented contractual term
- Accounting Roundup — May 2019
- Deloitte comment letter on We comment on FRED 70 'FRS 101 Reduced Disclosure Framework - 2018/19 cycle'
- Deloitte comment letter on tentative agenda decision on IFRS 15 — Costs to fulfil a contract
- Deloitte comment letter on tentative agenda decision on IFRS 16 — Subsurface rights
- Deloitte comment letter on tentative agenda decision on holdings of cryptocurrencies
- Deloitte comment letter on tentative agenda decision on IAS 19 — Effect of a potential discount on plan classification
- IFRS in Focus — IASB publishes proposals for amendments under its 'Annual Improvements' process
- IFRS on Point — April 2019
- Insurance webcast 73 — Final sweep issues approved and comment period set
- Lease modifications – extending the lease term
- Need to know - IASB publishes proposals for amendments under its Annual Improvement Process
- Need to know - Interest Rate Benchmark Reform amendments to IFRS 9 and IAS 39
- Report on the H1 2019 IFASS meeting