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IFRS implementation issues

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EFRAG endorsement status report 18 March 2019
18 Mar 2019
The endorsement status report has been updated to reflect that the European Union has formally adopted 'Annual Improvements to IFRS Standards 2015–2017 Cycle'.
Deloitte comment letter on tentative agenda decision on IFRS 11 — Sales of output by a joint operator
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 the recognition of revenue by a joint operator whose proportionate right to output over the life of a joint operation differs from the proportion of actual output it receives in a particular reporting period.
Deloitte comment letter on tentative agenda decision on IAS 23 — Over time transfer of constructed good
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 whether construction of a property for sale under terms that will qualify for recognition of revenue over time results in the entity having a qualifying asset into which directly attributable borrowing costs are capitalised.
Deloitte e-learning — IAS 23
29 Jan 2019
This Deloitte e-learning module provides training in the background, scope and principles under IAS 23 'Borrowing Costs', and the application of this Standard. Topics covered include the qualifying asset concept, the period over which borrowing costs can be capitalised, borrowing costs eligible for capitalisation, and the amount of borrowing costs capitalised.
EFRAG endorsement status report 14 January 2019
15 Jan 2019
The endorsement status report has been updated to reflect that EFRAG has published draft endorsement advice on 'Definition of a Business (Amendments to IFRS 3)'. Final endorsement advice ist expected in Q1 2019.
Deloitte comment letter on tentative agenda decision on IFRS 11 — Liabilities in relation to a joint operator’s interest in a joint operation
21 Nov 2018
We have commented on the IFRS Interpretations Committee's publication in the September 2018 IFRIC Update of the tentative decision not to take onto the Committee's agenda the request for clarification on the recognition by a joint operator of liabilities to which it has the primary responsibility.
Deloitte e-learning — IFRS 11
24 Oct 2018
This Deloitte e-learning module provides training in the background, scope and principles under IFRS 11 'Joint Arrangements', and the application of this Standard. Topics covered include the concept of 'joint control', classifying joint arrangements in practical situations, and accounting treatments for joint arrangements.
Deloitte comment letter on tentative agenda decision on IAS 23 — Borrowing costs on land
21 Aug 2018
We have commented on the IFRS Interpretations Committee's publication in the June 2018 IFRIC Update of the tentative decision not to take onto the Committee's agenda the request for clarification on when an entity ceases capitalising borrowing costs on land.
Deloitte comment letter on tentative agenda decision on IAS 23 — Expenditures on a qualifying asset
21 Aug 2018
We have commented on the IFRS Interpretations Committee's publication in the June 2018 IFRIC Update of the tentative decision not to take onto the Committee's agenda the request for clarification on the amount of borrowing costs eligible for capitalisation when an entity uses general borrowings to obtain a qualifying asset.
EFRAG endorsement status report 15 August 2018
15 Aug 2018
The endorsement status report has been updated to reflect the Accounting Regulatory Committee ('ARC') votes by written procedure on IFRIC 23 and Annual Improvements to IFRS Standards 2015–2017.

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