This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.
Deloitte comment letter on tentative agenda decision on IFRS 11 — Remeasurement of previously held interests: Various transactions

Show filter options


Deloitte comment letter on tentative agenda decision on supply chain financing arrangements — reverse factoring
29 Sep 2020
We have commented on the IFRS Interpretations Committee's publication in the June 2020 IFRIC Update of the tentative decision not to take onto the Committee’s agenda the request for clarification on how to present liabilities to which reverse factoring arrangements relate and what information is required to be disclosed in relation to these arrangements in the financial statements.
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.
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.
Deloitte comment letter on the IASB's proposed amendments as a result of the second phase of its project on the IBOR reform
25 May 2020
We are largely supportive of the amendments. In particular, we support the key changes that ensure that entities that apply hedge accounting will continue to do so as they transition to new benchmark interest rates and that the accounting for the modification of hedged items, when those modifications arise directly from the reforms, are reflected on a prospective basis via the application of IFRS 9:B5.4.5. We consider these as being the two most important elements of the proposals.
Deloitte comment letter on tentative agenda decision on IAS 12 — Deferred tax related to an investment in a subsidiary
13 May 2020
We have commented on the IFRS Interpretations Committee's publication in the March 2020 IFRIC Update of the tentative decision not to take onto the Committee's agenda the request for clarification on how an entity, in its consolidated financial statements, accounts for deferred tax related to its investment in a subsidiary.
Deloitte comment letter on tentative agenda decision on IFRS 16 — Sale and leaseback with variable payments
13 May 2020
We have commented on the IFRS Interpretations Committee's publication in the March 2020 IFRIC Update of the tentative decision not to take onto the Committee's agenda the request for clarification on how to measure a right-of-use asset (RoU asset) arising from a sale and leaseback and thus how to determine the amount of any gain or loss on the transaction.
Deloitte comment letter on the IASB's proposed amendments to IFRS 16 related to COVID-19
08 May 2020
We have commented on IASB Exposure Draft (ED) 2020/2 'Covid-19-Related Rent Concessions' which was published by the IASB on 24 April 2020. The ED contains a proposed amendment that would provide lessees with an exemption from assessing whether a COVID-19-related rent concession is a lease modification.
Accounting Roundup - April 2020
30 Apr 2020
This accounting roundup, covering the period January 2020 through to March 2020, pulls together the headlines for all the latest developments in accounting, providing links to a wealth of further information and resources.
Deloitte comment letter on tentative agenda decision on IAS 38 — Presentation of player transfer payments
14 Feb 2020
We have commented on the IFRS Interpretations Committee's publication in the November 2019 IFRIC Update of the tentative decision not to take onto the Committee's agenda the request for clarification on the presentation of the transfer payment received by an entity in exchange for releasing a player from an employment contract, when the costs to obtain the registration rights had been recognised as an intangible asset.
Deloitte comment letter on tentative agenda decision on IAS 12 — Multiple tax consequences of recovering an asset
14 Feb 2020
We have commented on the IFRS Interpretations Committee's publication in the November 2019 IFRIC Update of the tentative decision not to take onto the Committee's agenda the request for clarification on the determination of the tax base of an asset and the accounting for the related deferred tax when the recovery of the carrying amount of an asset gives rise to multiple tax consequences.

RSS Feed

317 items

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.