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The #1 website for global accounting news
  • IASB meeting (blue) Image
  • November 2019 IASB meeting agenda posted

    08 Nov 2019

    The IASB has posted the agenda for its next meeting, which will be held at its offices in London on 19–20 November 2019. There are six topics on the agenda.

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  • IFRS model financial statements 2019

    08 Nov 2019

    Deloitte's Global IFRS Office has released 'International GAAP Holdings Limited — Model financial statements for the year ended 31 December 2019'.

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  • New ICAI publications

    08 Nov 2019

    The Institute of Chartered Accountants of India (ICAI) has published three new Ind AS clarification bulletins, an updated quick referencer on Ind AS, and an exposure draft of proposed amendments in the context of the IBOR reform.

  • IFRS Foundation (blue) Image
  • IFRS Foundation appoints three new Trustees

    07 Nov 2019

    The IFRS Foundation has announced the appointment of Alexsandro Broedel, Joanna Perry, and Maria Theofilaktidis as Trustees of the IFRS Foundation. Their appointments will begin on 1 January 2020 and will expire on 31 December 2022.

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  • Summary of the October 2019 CMAC meeting

    06 Nov 2019

    Representatives from the International Accounting Standards Board (IASB) met with the Capital Markets Advisory Council (CMAC) in London on 10 October 2019. Notes from the joint meeting have now been released.

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  • IFRS on Point — October 2019 Image
  • IFRS on Point — October 2019

    published 11 Nov 2019

    'IFRS on Point' highlights critical financial reporting developments. It provides a great way to catch up on the main IFRS-related news stories of the previous month.

  • EITF Snapshot — November 2019 Image
  • EITF Snapshot — November 2019

    published 08 Nov 2019

    This publication summarizes the topics discussed and conclusions reached at the November 7, 2019, meeting of the Emerging Issues Task Force.

  • A Roadmap to Accounting for Business Combinations Image
  • A Roadmap to Accounting for Business Combinations (2019)

    published 08 Nov 2019

    This Roadmap provides Deloitte’s insights into and interpretations of the guidance in ASC 805 on business combinations, pushdown accounting, common-control transactions, and asset acquisitions as well as an overview of related SEC reporting requirements. The Roadmap reflects guidance issued through November 7, 2019, and discusses several active FASB projects that may result in changes to current requirements.

  • EFRAG endorsement status report 6 November 2019 Image
  • EFRAG endorsement status report 6 November 2019

    published 06 Nov 2019

    The endorsement status report has been updated to reflect that the Accounting Regulatory Committee (ARC) has voted in favour of Interest Rate Benchmark Reform (Amendments to IFRS 9, IAS 39 and IFRS 7).

  • A Roadmap to Accounting for Contingencies and Loss Recoveries Image
  • A Roadmap to Accounting for Contingencies and Loss Recoveries

    published 06 Nov 2019

    This Roadmap provides Deloitte’s insights into and interpretations of the accounting guidance in ASC 450 on loss contingencies, gain contingencies, and loss recoveries. The goal of this publication is to assist entities in understanding and applying ASC 450.

  • IFRS model financial statements 2019 Image
  • IFRS model financial statements 2019

    published 30 Oct 2019

    These financial statements illustrate the presentation and disclosure requirements of IFRSs for the year ended 31 December 2019 by an entity that is not a first-time adopter of IFRSs. They illustrate the impact of the application of IFRSs that are mandatorily effective for the annual period beginning on 1 January 2019.

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