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IAS 38 — Player transfer payments

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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.
EFRAG endorsement status report 9 December 2019
09 Dec 2019
The endorsement status report has been updated to reflect that the European Union has formally adopted 'Amendments to References to the Conceptual Framework in IFRS Standards'.
Deloitte comment letter on tentative agenda decision on IAS 38 — Customer’s right to access the supplier’s software hosted on the cloud
07 Mar 2019
We have commented on the IFRS Interpretations Committee's publication in the November 2018 IFRIC Update of the tentative decision not to take onto the Committee's agenda the request for clarification on how a customer in a ‘Software as a Service’ cloud computing arrangement.
The capitalisation debate: R&D expenditure, disclosure content and quantity, and stakeholder views
15 Feb 2019
This report provides comprehensive evidence of the current state of accounting for research and developments (R&D) by IFRS reporters and some of the factors that may lie behind it.
Deloitte comment letter on tentative agenda decision on IAS 16 and IAS 38 — Variable payments for an asset
19 Jan 2016
We disagree with the with the IFRS Interpretations Committee's decision not to add this item onto its agenda and believe that it should be referred to the IASB for consideration.
EFRAG endorsement status report 3 December 2015
03 Dec 2015
This endorsement status report update reflects that the European Union has published a Commission Regulation adopting 'Clarification of Acceptable Methods of Depreciation and Amortisation (Amendments to IAS 16 and IAS 38)' for use in the European Union. It also reflects that the Accounting Regulatory Committee (ARC) meeting was cancelled due to the special situation in Brussels, therefore ARC votes on IFRS 15 and amendments to IFRS 10, IFRS 12 and IAS 28 will not occur until the first quarter of 2016. Accordingly, endorsement of these pronouncement is now expected in the second quarter of 2016.
EFRAG endorsement status report 20 July 2015
20 Jul 2015
This endorsement status report update reflects that the Accounting Regulatory Committee (ARC) voted in favour of adopting 'Amendments to IAS 16 and IAS 41: Bearer Plants' (issued in June 2014), 'Amendments to IAS 16 and IAS 38: Clarification of Acceptable Methods of Depreciation and Amortisation' (issued in May 2014) and 'Amendments to IFRS 11: Accounting for Acquisitions of Interests in Joint Operations' (issued in May 2014).
EFRAG endorsement status report 9 January 2015
09 Jan 2015
This endorsement status report reflects that the European Union has published Commission Regulations endorsing 'Annual Improvements to IFRSs 2010–2012 Cycle' and 'Defined Benefit Plans: Employee Contributions (Amendments to IAS 19)'.
EFRAG endorsement status report 17 June 2014
17 Jun 2014
EFRAG has updated its Endorsement Status Report to reflect the fact that a draft endorsement advice letter has been published on 'Clarification of Acceptable Methods of Depreciation and Amortisation (Amendments to IAS 16 and IAS 38)' issued by the IASB on 12 May 2014.
EFRAG endorsement status report 12 May 2014
12 May 2014
This endorsement status report from the European Financial Reporting Advisory Group (EFRAG) reflects that the IASB has issued 'Clarification of Acceptable Methods of Depreciation and Amortisation (Amendments to IAS 16 and IAS 38)' providing additional guidance on how the depreciation or amortisation of property, plant and equipment and intangible assets should be calculated.

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