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Deloitte comment letters on recent tentative agenda decisions of the IFRS Interpretations Committee

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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.
Need to know — IASB publishes package of narrow-scope amendments to IFRS Standards
21 May 2020
This Need to know addresses the recent package of narrow-scope amendments to IFRS Standards that was published by the IASB on 14 May 2020.
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.
Need to know — IASB publishes Discussion Paper on Business Combinations — Disclosures, Goodwill and Impairment
26 Mar 2020
This Need to know outlines the key concepts of Discussion Paper DP/2020/1 'Business Combinations—Disclosures, Goodwill and Impairment'.
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.
Deloitte e-learning — IFRS 3
06 Feb 2020
This Deloitte e-learning module provides training in the background, scope and principles under IFRS 3 'Business Combinations', and the application of this Standard. Topics covered include the definition of a business combination, amounts included in consideration transferred, recognition and measurement principles, and accounting for goodwill.
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.

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