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 ED/2011/3 'Mandatory Effective Date of IFRS 9'

Show filter options


IASB publishes errata on IBOR amendments
17 Sep 2020
The IASB has published errata on 'Interest Rate Benchmark Reform — Phase 2'.
FRC calls for comments on its draft UK Endorsement Criteria Assessment on the IBOR Phase 2 Amendments
09 Sep 2020
The Financial Reporting Council (FRC) has published a draft UK Endorsement Criteria Assessment on the International Accounting Standards Board's (IASB’s) amendment ‘Interest Rate Benchmark Reform—Phase 2 (Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16)’ (the Amendments).
IASB finalises phase 2 of its IBOR reform project
27 Aug 2020
The International Accounting Standards Board (IASB) has published 'Interest Rate Benchmark Reform — Phase 2 (Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16)' with amendments that address issues that might affect financial reporting after the reform of an interest rate benchmark, including its replacement with alternative benchmark rates. The amendments are effective for annual periods beginning on or after 1 January 2021, with earlier application permitted.
EFRAG outreach event in the context of the endorsement process of IBOR Phase 2
03 Aug 2020
The issuance of final amendments as result of the IASB project on 'IBOR reform and the effects on financial reporting — Phase 2' is expected in August. Given the urgency of the endorsement and the accelerated consultation process, the European Financial Reporting Advisory Group (EFRAG) has organised a public outreach event on 7 September 2020 to collect additional views from constituents on the draft endorsement advice EFRAG plans to publish at the end of August (shortly after the publication of the amendments by the IASB).
EFRAG publishes discussion paper on crypto-assets (liabilities)
20 Jul 2020
The European Financial Reporting Advisory Group (EFRAG) has published a discussion paper (DP) 'Accounting for Crypto-Assets (Liabilities): Holder and Issuer Perspective'. The DP provides possible approaches to address the gaps in crypto-assets (liabilities) requirements.
IASB publishes proposed IFRS Taxonomy update
16 Jul 2020
The IASB has published PTU/2020/2 'IFRS Taxonomy 2020 — 'Amendments to IFRS 17', 'Extension of the Temporary Exemption from Applying IFRS 9' and 'Property, Plant and Equipment — Proceeds before Intended Use''.
EFRAG moves quickly on endorsement advice on IFRS 4/IFRS 9 amendments
07 Jul 2020
Following yesterday afternoon's EFRAG Board meeting, the European Financial Reporting Advisory Group (EFRAG) has issued final endorsement advice on ' Extension of the Temporary Exemption from Applying IFRS 9 (Amendments to IFRS 4)'.
EFRAG issues draft endorsement advice on 'Extension of the Temporary Exemption from Applying IFRS 9 (Amendments to IFRS 4)'
06 Jul 2020
The European Financial Reporting Advisory Group (EFRAG) has issued a draft endorsement advice letter and a separate invitation to comment relating to the use in the European Union (EU) of 'Extension of the Temporary Exemption from Applying IFRS 9 (Amendments to IFRS 4)' ('the Amendments').
IAAER grants for research informing the IASB's work
30 Jun 2020
The 'Research Informing the IASB Decision Process programme' of the International Association for Accounting Education and Research (IAAER) has awarded grants to academics from Canada, Sweden, the UK, and the USA to conduct research that will be relevant to the IASB's work.
EFRAG undertakes first step in the endorsement process for IFRS 4/IFRS 9 amendment
26 Jun 2020
Yesterday, the International Accounting Standards Board (IASB) issued in addition to 'Amendments to IFRS 17' also 'Extension of the Temporary Exemption from Applying IFRS 9 (Amendments to IFRS 4)'. While the two pronouncements result from the same project, publishing two documents instead of one will help the endorsement process for the amendments in the European Union.

RSS Feed

417 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.