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The #1 website for global accounting news
  • EFRAG (European Financial Reporting Advisory Group) (dk green) Image
  • New EFRAG TEG Chair and EFRAG CEO appointed

    22 Mar 2019

    The EFRAG Board has appointed Chiara Del Prete as new EFRAG TEG Chair for a three-year term, renewable once. Furthermore, the EFRAG Board has appointed Saskia Slomp as new EFRAG CEO. Both appointments take effect as of 1 April 2019.

  • IASB podcast (blue) Image
  • IASB issues podcast on latest Board developments

    21 Mar 2019

    The IASB has released a podcast featuring Chair Hans Hoogervorst, Vice-Chair Sue Lloyd, and technical staff member Matt Tilling to discuss the deliberations at the March 2019 IASB meeting.

  • IASB (International Accounting Standards Board) (blue) Image
  • Updated IASB work plan — Analysis

    21 Mar 2019

    Following the IASB's March 2019 meeting, we have analysed the IASB work plan to see what changes have resulted from the meeting and other developments since the work plan was last revised in February.

  • IASB meeting (blue) Image
  • March 2019 IASB meeting notes posted

    15 Mar 2019

    The IASB met on Tuesday 12, Wednesday 13 and Thursday 14 March 2019. We have posted our comprehensive Deloitte observer notes for all projects discussed during the meeting.

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  • 2019-annual-update Image
  • Life Sciences — Accounting and Financial Reporting Update (2019)

    published 20 Mar 2019

    The 2019 edition of our annual accounting and financial reporting update for the life sciences industry highlights key topics affecting the industry and includes interpretive guidance, an analysis of SEC comment letter trends, and a discussion of relevant standard setting.

  • 18 March Image
  • EFRAG endorsement status report 18 March 2019

    published 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'.

  • EFRAG endorsement status report 14 March 2019 Image
  • EFRAG endorsement status report 14 March 2019

    published 14 Mar 2019

    The endorsement status report has been updated to reflect that the European Union has formally adopted Amendments to IAS 19: Plan Amendment, Curtailment or Settlement.

  • IFRS on Point — February 2019 Image
  • IFRS on Point — February 2019

    published 13 Mar 2019

    'IFRS on Point', published at the beginning of each month, highlights critical IFRS-related financial reporting developments.

  • Deloitte comment letter on tentative agenda decision on IAS 23 — Over time transfer of constructed good Image
  • Deloitte comment letter on tentative agenda decision on IAS 23 — Over time transfer of constructed good

    published 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 comment letter on tentative agenda decision on IFRS 11 — Sales of output by a joint operator Image
  • Deloitte comment letter on tentative agenda decision on IFRS 11 — Sales of output by a joint operator

    published 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.

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