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  • IASB to host live webinars on IFRS 18 implementation

    01 May 2024

    The IASB is set to host a series of live webinars aimed at facilitating a comprehensive understanding of the recently introduced IFRS 18 'Presentation and Disclosure in Financial Statements'. These webinars will provide stakeholders with valuable insights into the nuances of the new requirements and offer a platform for interactive discussion.

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  • April 2024 IASB meeting notes posted

    30 Apr 2024

    The IASB met in London on 22-25 April 2024. We have posted our comprehensive Deloitte observer notes for all projects discussed during the meeting.

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  • ISSB publishes digital sustainability taxonomy

    30 Apr 2024

    The International Sustainability Standards Board (ISSB) has published the IFRS Sustainability Disclosure Taxonomy (ISSB Taxonomy) to help investors analyse sustainability disclosures efficiently.

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  • Updated IASB and ISSB work plan — Analysis (April 2024)

    29 Apr 2024

    Following the IASB and ISSB meetings this month, we have analysed the work plan on the IFRS Foundation website to see what changes have resulted from the meetings and other developments since the work plan was last revised in March 2024. Several projects have been completed and one new project on intangibles has been added.

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  • ISSB publishes April 2024 podcast

    29 Apr 2024

    The International Sustainability Standards Board (ISSB) has released a podcast hosted by ISSB Chair Emmanuel Faber and Vice-Chair Sue Lloyd discussing the latest developments from the ISSB.

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  • April 2024 ISSB meeting notes posted

    26 Apr 2024

    The ISSB met on 23 April 2024 in Frankfurt. We have posted our comprehensive Deloitte observer notes for the project discussed during the meeting.

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  • IASB takes up research project on intangibles

    23 Apr 2024

    The new project aims to comprehensively review the accounting requirements for intangibles. Initial research will seek to define the project’s scope and explore how best to stage work on this topic to produce timely improvements to IFRS Accounting Standards.

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  • Agenda for the April 2024 SCC meeting

    26 Apr 2024

    An agenda has been released for the meeting of the Sustainability Consultative Committee that will be held via video conference call on 29 April 2024.

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  • EIOPA report on the impact of IFRS 17 in the insurance sector

    22 Apr 2024

    The European Insurance and Occupational Pensions Authority (EIOPA) has released a report examining the implementation of IFRS 17 'Insurance Contracts' in the EU. The report evaluates the adoption of IFRS 17 by insurance undertakings and compares the calculation of insurance liabilities under IFRS 17 with the Solvency II framework.

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  • New GPF member appointed

    18 Apr 2024

    The Global Preparers Forum (GPF) has appointed a new member, Emmanuelle Guyomard, to serve an initial five-year term.

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  • AI in standard setting

    18 Apr 2024

    At the meeting of the International Forum of Accounting Standard Setters (IFASS) currently being held in Seoul, the standard setters discussed whether and how artificial intelligence (AI) can be used in standard setting.

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  • European Parliament approves delay of certain ESRSs

    17 Apr 2024

    The European Parliament has voted to postpone the adoption of sector-specific European Sustainability Reporting Standards (ESRSs) and ESRSs for third-country entities by two years, until 30 June 2026.

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  • UKEB introduces research on intangibles at IFASS meeting

    17 Apr 2024

    The International Forum of Accounting Standard Setters (IFASS) is currently holding its spring meeting in Seoul. During one presentation today, the UK Endorsement Board (UKEB) introduced two forthcoming research reports on accounting for intangibles.

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  • IPSASB consults on amendments based on IFRIC Interpretations

    17 Apr 2024

    The International Public Sector Accounting Standards Board (IPSASB) has released an exposure draft (ED) proposing amendments to consider IFRIC Interpretations for public comment. So far the IPSASB had not considerered interpretations issued by the IFRS Interpretations Committee for inclusion in the International Public Sector Accounting Standards (IPSAS).

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  • Two webinars introducing IFRS 18

    16 Apr 2024

    EFRAG has announced two webinars introducing IFRS 18 ‘Presentation and Disclosures in Financial Statements' - one with a general focus and one for financial institutions, insurance companies and conglomerates. The IASB will participate in both webinars.

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  • Health Tech Industry Accounting Guide (April 2024)

    published 30 Apr 2024

    The fifth edition of this guide identifies and provides guidance on the most difficult technical accounting issues associated with the convergence of the technology and health care/life sciences industries. It also offers perspectives on recent health tech investment trends related to women’s health.

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  • Financial Reporting Alert 24-1, Frequently Asked Questions About “Pillar Two” (Updated)

    published 15 Apr 2024

    This Financial Reporting Alert provides responses to some frequently asked questions about how an entity should account for the tax effects of the global anti-base erosion model rules (“Pillar Two”) established by the Organisation for Economic Co-operation and Development (OECD). This Financial Reporting Alert has been updated to address additional questions about how an entity should account for the tax effects of the Pillar Two framework.

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  • Heads Up — Comprehensive Analysis of the SEC’s Landmark Climate Disclosure Rule

    published 08 Apr 2024

    This Heads Up examines the SEC’s March 6, 2024, final rule in detail. The final rule requires registrants to provide climate-related disclosures in their annual reports and registration statements, including those for initial public offerings, and is effective beginning with annual reports for the year ending December 31, 2025, for calendar-year-end large accelerated filers.

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  • Heads Up — Executive Summary of the SEC’s Landmark Climate Disclosure Rule

    published 08 Apr 2024

    This Heads Up briefly highlights key provisions of the SEC’s final rule on climate disclosures. The new rule requires registrants to provide comprehensive climate-related information in their annual reports and registration statements, including those for IPOs, beginning with annual reports for the year ending December 31, 2025, for calendar-year-end large accelerated filers. This Heads Up was updated on April 8, 2024, to address the SEC’s stay of the effective date of the final rule pending judicial review.

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  • Roadmap: Contingencies, Loss Recoveries, and Guarantees (2024)

    published 08 Apr 2024

    This Roadmap provides Deloitte’s insights into and interpretations of the accounting guidance in ASC 450 on loss contingencies, gain contingencies, and loss recoveries and addresses the accounting guidance in ASC 460 on guarantees. In addition to summarizing the accounting framework in ASC 450 and ASC 460 and providing an in-depth discussion of key concepts, this publication includes examples to illustrate how these concepts may be applied in practice.

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    • ISSB Meeting — 25 January 2024

      Start: 25 Jan 2024 - End: 25 Jan 2024

      The ISSB held a joint meeting with the IASB in its offices in London on 25 January 2024.

    • IASB Meeting — 22–25 January 2024

      Start: 22 Jan 2024 - End: 25 Jan 2024

      The IASB met in its offices in London on 22–23 January 2024. On 25 January, the IASB held a joint meeting with the ISSB.

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