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IFRS Interpretations Committee holds June 2018 meeting

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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 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.
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.
Accounting Roundup - January 2020
29 Jan 2020
This accounting roundup, covering the period October 2019 through to December 2019, 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 21 and IAS 29 — Cumulative exchange differences before a foreign operation becomes hyperinflationary
25 Nov 2019
We have commented on the IFRS Interpretations Committee's publication in the September 2019 IFRIC Update of the tentative decision not to take onto the Committee's agenda the request for clarification on whether, at the beginning of the period during which its foreign operation becomes hyperinflationary, an entity reclassifies within equity the cumulative pre-hyperinflation exchange differences.
Deloitte comment letter on tentative agenda decision on IFRS 16 — Definition of a lease — Shipping contract
25 Nov 2019
We have commented on the IFRS Interpretations Committee's publication in the September 2019 IFRIC Update of the tentative decision not to take onto the Committee's agenda the request for clarification on whether in the specific fact pattern presented the customer has the right to direct the use of a ship throughout the five-year term of a particular contract.
Deloitte comment letter on tentative agenda decision on IAS 21 and IAS 29 — Presenting comparative amounts when a foreign operation first becomes hyperinflationary
25 Nov 2019
We have commented on the IFRS Interpretations Committee's publication in the September 2019 IFRIC Update of the tentative decision not to take onto the Committee's agenda the request for clarification on whether the entity restates comparative amounts presented for the foreign operation in its annual financial statements for the period in which the foreign operation becomes hyperinflationary and its interim financial statements in the year after the foreign operation becomes hyperinflationary, if the foreign operation was not hyperinflationary during the comparative interim period.
Deloitte comment letter on tentative agenda decision on IFRS 15 — Training costs to fulfil a contract
25 Nov 2019
We have commented on the IFRS Interpretations Committee's publication in the September 2019 IFRIC Update of the tentative decision not to take onto the Committee's agenda the request for clarification on whether an entity recognises training costs incurred to fulfil a contract with a customer as an asset or an expense when incurred.

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