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New EFRAG TEG Chair and EFRAG CEO appointed
22 Mar 2019
The EFRAG Board has appointed Chiara Del Prete as new EFRAG TEG Chair and Saskia Slomp as the new EFRAG CEO. The appointments takes effect as of 1 April 2019 and each will serve a three-year term, renewable once.
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Agenda for the Management Commentary Consultative Group
21 Mar 2019
The agenda for the IASB's Management Commentary Consultative Group created to support the project to update the IFRS Practice Statement 'Management Commentary' is now available.
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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.
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IASB concludes its research project on principles of disclosure
21 Mar 2019
The IASB has published ‘Disclosure Initiative — Principles of Disclosure project summary' which summarises the work performed and conclusions reached in the principles of disclosure research project.
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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.
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Chair of the IFRS Interpretations Committee clarifies timing of implementing agenda decisions
20 Mar 2019
Sue Lloyd, Vice-Chair of the IASB and Chair of the IFRS Interpretations Committee, has published an article on the IASB’s website on the timing of stakeholders’ compliance with IFRS Interpretations Committee agenda decisions.
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AASB research into the application of IAS 36
19 Mar 2019
The Australian Accounting Standards Board (AASB) has published its Research Report No. 9 'Perspectives on IAS 36: A case for standard setting activity'.
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Summary of the February 2019 ITCG meeting
19 Mar 2019
The IASB has published a summary of the IFRS Taxonomy Consultative Group (ITCG) meeting held via conference call on 20 February 2019.
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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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IASB decides on last round of potential amendments to IFRS 17
14 Mar 2019
At its meeting held in London, the IASB discussed the last of the 25 concerns regarding the standard that were identified in October 2018 as candidates for potential amendments.
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Deloitte responds to the EC consultation on the update to non-binding guidelines on non-financial report
published 21 Mar 2019
We have commented on the European Commission's targeted consultation on the update of the non-binding guidelines on non-financial report and support the EC’s efforts to improve climate-related disclosures and welcome its approach in encouraging companies to implement the FSB’s Task Force on Climate-related Financial Disclosures (TCFD) and incorporating them into the EC guidelines.
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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.
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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'.
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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.
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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.
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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.
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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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Deloitte comment letter on tentative agenda decision on IFRS 9 — Physical settlement of contracts to buy or sell a non-financial item
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 gains and losses on fixed price contracts for the sale or purchase of non-financial items that are accounted for under IFRS 9.
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Deloitte comment letter on tentative agenda decision on IFRS 9 — Curing of a credit-impaired financial asset
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 how to present amounts recognised in profit or loss when a credit-impaired financial asset is either paid in full or is determined to be no longer credit-impaired.
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Deloitte comment letter on tentative agenda decision on IFRS 9 — Credit enhancement in the measurement of expected credit losses
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 the cash flows expected from a financial guarantee contract or any other credit enhancement recognised separately in the financial statements can be included in the measurement of expected credit losses of the financial asset to which it relates.
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IASB Meeting — 12–14 March 2019
Start: 12 Mar 2019 - End: 14 Mar 2019
The IASB met in London on 12–14 March 2019.
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IFRS Interpretations Committee meeting — 5-6 March 2019
Start: 05 Mar 2019 - End: 06 Mar 2019
The IFRS Interpretations Committee met on Tuesday 5 and Wednesday 6 March 2019 to discuss eleven issues, including three new interpretation requests.
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IASB Meeting — 7-8 February 2019
Start: 07 Feb 2019 - End: 08 Feb 2019
The IASB met in London on 7-8 February 2019.
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IASB Meeting — 23 January 2019
Start: 23 Jan 2019 - End: 23 Jan 2019
The IASB met in London on 23 January 2019.
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IFRS Interpretations Committee meeting — 16 January 2019
Start: 16 Jan 2019 - End: 16 Jan 2019
The IFRS Interpretations Committee met by video conference call on 16 January 2019 to discuss four issues, all of them agenda decisions to finalise.
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IASB Meeting — 11–13 December 2018
Start: 11 Dec 2018 - End: 13 Dec 2018
The IASB met in London on 11–13 December 2018 to discuss twelve topics.
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IFRS Interpretations Committee meeting — 27 November 2018
Start: 27 Nov 2018 - End: 27 Nov 2018
The IFRS Interpretations Committee met in London on 27 November 2018 to discuss seven issues, including five new interpretation requests.
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IASB Meeting — 14 and 15 November 2018
Start: 14 Nov 2018 - End: 15 Nov 2018
The IASB met in London on 14-15 November 2018 to discuss seven topics.
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IASB Meeting — 24 and 25 October 2018
Start: 24 Oct 2018 - End: 25 Oct 2018
The IASB met in London on 24 and 25 October 2018 to discuss eight topics.
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IASB Meeting — 19–20 September 2018
Start: 19 Sep 2018 - End: 20 Sep 2018
The IASB met in London on Wednesday 19 and Thursday 20 September 2018 to discuss seven topics.
