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Need to know — IASB proposes more changes to IAS 8 'Accounting Policies, Changes in Accounting Estimates and Errors'

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Need to know — Accounting considerations related to the coronavirus 2019 disease for FRS 102 reporters
30 Sep 2020
This Need to know discusses accounting considerations related to the Coronavirus 2019 disease for FRS 102 reporters.
Need to know — IASB issues 'Interest Rate Benchmark Reform — Phase 2 (Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16)'
09 Sep 2020
This 'Need to know' addresses the amendments to IFRS 9 'Financial Instruments', IAS 39 'Financial Instruments: Recognition and Measurement', IFRS 7 'Financial Instruments: Disclosures', IFRS 4 'Insurance Contracts' and IFRS 16 'Leases' that have been published by the International Accounting Standards Board (Board). The amendments are titled 'Interest Rate Benchmark Reform—Phase 2 (Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16)'.
Need to know — Accounting, auditing and corporate governance – legal and regulatory changes arising from Brexit
04 Sep 2020
This Need to know discusses the accounting, auditing and corporate governance – legal and regulatory changes arising from the UK's withdrawal from the EU ("Brexit").
Accounting Roundup-July 2020
31 Jul 2020
This accounting roundup, covering the period April 2020 through to June 2020, pulls together the headlines for all the latest developments in accounting, providing links to a wealth of further information and resources.
Need to Know — IASB defers effective date for 'Classification of Liabilities as Current or Non-current'
23 Jul 2020
This Need to Know addresses the recent amendment Classification of Liabilities as Current or Non-current - Deferral of Effective Date (Amendment to IAS 1) issued by IABS on 15 July 2020.
Need to know — IASB issues amendments to IFRS 17 'Insurance Contracts'
01 Jul 2020
This Need to know addresses the recent amendments to IFRS 17 Insurance Contracts that have been published by the International Accounting Standards Board on 25 June 2020.
Need to know — COVID-19 and financial reporting under IFRS Standards
19 Jun 2020
This Need to know is addressed to high level executives and audit committees and takes a strategic look at what are likely to be the most common hot topics for the upcoming financial reports, whether annual or interim.
Need to know — Accounting considerations related to the coronavirus 2019 disease
18 Jun 2020
This Need to know highlights some of the key issues to be considered by entities in preparing their financial statements applying IFRS Standards.
Need to know — IASB finalises amendment to IFRS 16 'Leases' regarding COVID-19-related rent concessions
04 Jun 2020
This Need to know addresses the amendment to IFRS 16 'Leases' published by the IASB in May 2020, titled 'Covid-19-Related Rent Concessions'. This is an update of our earlier Need to know on the Exposure Draft.
Deloitte comment letter on the IASB's proposal to defer the effective date of recent IAS 1 amendments
03 Jun 2020
We have commented on IASB exposure draft ED/2020/3, "Classification of Liabilities as Current or Non-Current – Deferral of Effective Date," which was published by the IASB on 4 May 2020. The ED proposes to defer the effective date of the January 2020 amendments to IAS 1 by one year.

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