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Deloitte comment letter on IFRS for SMEs comprehensive review

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EFRAG questionnaire on goodwill
14 Sep 2020
The European Financial Reporting Advisory Group (EFRAG) has published a questionnaire and an invitation for interviews for preparers with active mergers and acquisitions agendas or material goodwill amounts in their financial statements.
EFRAG agrees on draft endorsement advice on IFRS 17
10 Sep 2020
In a public meeting, the Board of the European Financial Reporting Advisory Group (EFRAG) agreed today to publish positive a draft endorsement advice (DEA) on IFRS 17 'Insurance Contracts'.
EFRAG draft comment letter on the IASB's discussion paper on goodwill and impairment
30 May 2020
The European Financial Reporting Advisory Group (EFRAG) has issued a draft comment letter on the IASB discussion paper DP/2020/1 'Business Combinations — Disclosures, Goodwill and Impairment'.
IASB announces webinars of PFS ED and on Goodwill DP
22 May 2020
In December 2019, the IASB published the exposure draft of a new standard 'General Presentation and Disclosures' that is intended to replace IAS 1 'Presentation of Financial Statements' and in March 2020 a discussion paper 'Business Combinations — Disclosures, Goodwill and Impairment' was published. Both consultation documents will see live webinars in early June.
European Union formally adopts IFRS 3 amendments regarding the definition of a business
22 Apr 2020
The European Union has published a Commission Regulation endorsing 'Definition of a Business (Amendments to IFRS 3)'.
IASB publishes COVID-19 guidance on IFRS 16, will discuss COVID-19 implications in supplementary meeting
11 Apr 2020
The International Accounting Standards Board (IASB) has published a document responding to questions regarding the application of IFRS 16 'Leases' during the period of enhanced economic uncertainty arising from the COVID-19 pandemic. In a supplementary meeting, the IASB will discuss the matter further and will also consider effective dates, consultations periods and publication dates in general.
IASB publishes discussion paper on goodwill and impairment
19 Mar 2020
The International Accounting Standards Board (IASB) has published a comprehensive discussion paper DP/2020/1 'Business Combinations — Disclosures, Goodwill and Impairment'. The IASB's related project aims at improving the information companies provide to investors, at a reasonable cost, about the businesses those companies buy and would help to hold management to account for its decisions to acquire those businesses. In this context, the IASB is investigating possible improvements to IFRS 3 'Business Combinations' and IAS 36 'Impairment of Assets'. The comment period on the discussion paper was extended until 31 December 2020.
European Union formally adopts IBOR amendments
16 Jan 2020
The European Union has published a Commission Regulation endorsing 'Interest Rate Benchmark Reform (Amendments to IFRS 9, IAS 39 and IFRS 7)'.
EFRAG notes possible EU endorsement of IBOR amendments "by mid-January"
08 Jan 2020
The European Financial Reporting Advisory Group (EFRAG) has published an updated endorsement status report to provide additional guidance on when endorsement of the two amendments to IFRSs that became effective on 1 January 2020 but have not been endorsed for use in the European Union yet might be expected.
IASB publishes overview of consultation documents to be expected in 2020
08 Jan 2020
In 2020, the IASB plans to publish a number of consultation documents, including a discussion paper on goodwill and impairment, an exposure draft in its management commentary (wider corporate reporting) project, and a request for information regarding the 2020 Agenda consultation.

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