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Updated IASB work plan released

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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)'.
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 — 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.
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.
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 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.
Need to know — IASB proposes to defer effective date for 'Classification of Liabilities as Current or Non-current'
06 May 2020
This publication discusses proposed amendments to IAS 1 'Presentation of Financial Statements' set out in IASB Exposure Draft ED/2020/3 'Classification of Liabilities as Current or Non-current—Deferral of Effective Date'.

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