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Deloitte comment letter on ED/2011/3 'Mandatory Effective Date of IFRS 9'

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IBOR reform and the effects on financial reporting
Oct 23, 2019 08:30 AM
In this session, the Board discussed the modification of debt when contractual cash flows of a financial instrument are renegotiated or otherwise modified as a result of interest rate benchmark reform and modifications that result in the derecognition of the financial instrument and the accounting implications arising from the recognition of the ‘new’ modified financial instrument in the context of the IBOR reform.
IFRS 9 Financial Instruments—Fair value hedge of foreign currency risk on non-financial assets (Agenda Paper 9)
Sep 17, 2019 01:25 PM
The Committee decided, by a majority of votes, to finalise the agenda decision with the additions discussed in the meeting.
IFRS 9 — Fair value hedge of foreign currency risk on non-financial assets
Jun 11, 2019 10:45 AM
The Committee received submissions about whether foreign currency risk can be a separately identifiable and reliably measurable risk component of a non-financial asset held for consumption (for example, property, plant and equipment and inventory denominated in a foreign currency) that an entity can designate as the hedged item in a fair value hedge accounting relationship.
IFRS 9 — Curing of a credit-impaired financial asset
Mar 05, 2019 04:30 PM
The Committee will discuss the reversal of the unwinding of discount is presented as a reversal of credit impairment when the asset is cured.
IFRS 9 — Physical settlement of contracts to buy or sell a non-financial item
Mar 05, 2019 03:00 PM
The Committee will discuss when an entity contracts to buy or sell a non-financial item in the future at a fixed price, it is not appropriate at the time of physical settlement for an entity to (a) reverse the accumulated gain or loss previously recognised in profit or loss on the derivative, and (b) recognise a corresponding adjustment to either revenue (in the case of a sale contract) or inventory (in the case of a purchase contract).
IFRS 9 — Presentation of contractual interest
Nov 27, 2018 02:15 PM
How should unrecognised interest be presented when a credit-impaired (stage 3) financial asset is subsequently paid in full or is no longer credit-impaired?
IFRS 9 — Credit enhancement in ECL measurement
Nov 27, 2018 01:30 PM
Can the cash flows expected from a financial guarantee contract or any other credit enhancement that is integral to the contractual terms of a loan be included in the measurement of ECL if the credit enhancement would otherwise be required to be separately recognised (for example the lender obtained a guarantee from a guarantor)?
IFRS 9 — Physical settlement of contracts to buy or sell a non-financial item
Nov 27, 2018 10:00 AM
When an entity contracts to buy or sell a non-financial item in the future at a fixed price, is it appropriate at the time of physical settlement for an entity to (a) reverse the accumulated gain or loss previously recognised in profit or loss on the derivative, and (b) recognise a corresponding adjustment to either revenue (in the case of a sale contract) or inventory (in the case of a purchase contract)?
IFRS 9 — Hedge accounting with load following swaps
Sep 12, 2018 09:15 AM
The Committee discussed how to apply the term “highly probable” as it is used in IAS 39 Financial Instruments: Recognition and Measurement (IAS 39:88) and IFRS:9.6.3.3, to assess whether a hedging relationship qualifies for hedge accounting. The Committee decided not to take this matter onto its agenda and to issue a tentative Agenda Decision.
IFRS 9 — Classification of a particular type of dual currency bond
Sep 12, 2018 08:55 AM
The Committee decided to finalise the agenda decision published in IFRIC Update in March 2018.

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