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IFRS Foundation translations update

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Deloitte comment letter on IFRS Foundation Trustees proposed tenure increases for Chair and Vice-Chair
14 Sep 2018
We have responded to the IFRS Foundation's exposure draft 'Amending the Terms of Appointment of the IFRS Foundation Trustee Chair and Vice-Chairs', that was published in June 2018. We do not support the proposals.
Deloitte comment letter on proposed amendments to the IFRS Foundation Constitution
15 Sep 2016
We (i) support the proposal to have three geographical regions to be used throughout the IFRS Foundation when determining the distribution of Trustees and the IASB and other appointments, (ii) disagree with the proposal to reduce the size of the IASB from 16 to 13 members, (iii) do not support reducing the number of meetings of the Advisory Council from three meetings per year to two, and (iv) encourage the IFRS Foundation Trustees to act much more as a body of non-executive directors.
Deloitte comment letter on the Trustees’ review of structure and effectiveness
01 Dec 2015
We disagree with extending the IASB's remit beyond the current focus on work in the for-profit sector. Also, we disagree with the proposal to reduce the size of the IASB to 13 members. Finally, we think that what is missing from this Consultation is a sense of context, how the IFRS Foundation Trustees sees their current priorities in relation to a wider and more long-term view of financial and corporate reporting generally.
Deloitte comment letter on the proposal to establish an Accounting Standards Advisory Forum
17 Dec 2012
We support the proposal to establish an Accounting Standards Advisory Forum as being an appropriate means to utilise the technical skills and experience that exist in national and regional standard-setting bodies in the development and implementation of IFRSs.
Ann Tarca: The Case for Global Accounting Standards - Arguments and Evidence
23 Oct 2012
This paper outlines the arguments for a common set of accounting standards and the forces that have promoted adoption of International Financial Reporting Standards (IFRS). Widespread use of IFRS since 2005 provides an opportunity for empirical investigation of the benefits of IFRS. Ann Tarca, Professor of Accounting at the University of Western Australia and Academic Research Fellow at the IFRS Foundation, summarises results of studies that are relevant for assessing the role of IFRS in both developing and developed capital markets.
Deloitte comment letter on the IFRS Foundation draft review
09 Oct 2012
Deloitte’s IFRS Global Office has submitted a letter of comment to the IFRS Foundation on its draft review 'IFRS Foundation Constitution—Drafting Review: separating the role of the IASB Chair and the Executive Director.'
Deloitte comment letter on the IFRS Foundation Due Process Handbook
05 Sep 2012
Deloitte's IFRS Global Office has submitted a letter of comment to the IFRS Foundation on the proposed IFRS Foundation Due Process Handbook that was published for public comment in May 2012.
IFRS Public Policy Briefing — March 2012
16 Mar 2012
A summary of recent public policy events related to IFRSs, including Deloitte's view on the event.
Deloitte comment letter on IFRS Foundation Public Consultation 'Status of Trustees’ Strategy Review'
21 Jul 2011
We wish to highlight a number of issues relating to governance that we see as fundamental to the success of the Trustees’ review and the concurrent and independent review of the IFRS Foundation’s governance being undertaken by the Monitoring Board.
IFRS Public Policy Debate: What Does the Future Hold?
10 May 2011
The move to a single set of global accounting standards has significant public policy implications. This webcast discusses: The effect that the forthcoming change in IASB leadership may have on the IASB The IFRS Foundation governance and strategy reviews Public policy debates taking place worldwide, including the SEC's consideration of IFRS for U.S. registrants. Note: Due to technical difficulty experienced during the live presentation, the audio of the beginning of the presentation was not recorded. We apologise for any inconvenience caused.

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