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The #1 website for global accounting news
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  • FRC Lab report discussing reporting on climate-related issues

    22 Oct 2019

    A new report from the Financial Reporting Lab of the UK Financial Reporting Council (FRC) reveals that companies are falling short of investors’ expectations for clearer reporting on climate-related issues. It notes that while reporting on climate change is an evolving practice, investor expectations are changing rapidly.

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  • Future of corporate reporting survey

    21 Oct 2019

    The UK Financial Reporting Council (FRC) has launched an online survey asking respondents about what information they need. The survey is part of the FRC's major project to inspire the future of corporate reporting.

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  • Pre-meeting summaries for the October 2019 IASB meeting

    17 Oct 2019

    The IASB will meet in London on 22–23 October 2019 to discuss 10 topics. We have posted our pre-meeting summaries for the meeting that allow you to follow the IASB’s decision making more closely. For each topic to be discussed, we summarise the agenda papers made available by the IASB staff and point out the main issues to be discussed by the IASB and the staff recommendations.

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  • October 2019 IASB meeting agenda posted

    11 Oct 2019

    The IASB has posted the agenda for its next meeting, which will be held at its offices in London on 22–23 October 2019. There are 10 topics on the agenda.

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  • Background papers for the 36th annual ISAR meeting

    11 Oct 2019

    The thirty-sixth session of the United Nations Conference on Trade and Development (UNCTAD) Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR) will be held in Geneva on 30 October - 1 November 2019. The two main agenda items discussed during the session will be the practical implementation of core indicators for entity reporting and the contribution towards the attainment of the Sustainability Development Goals and a review of current developments in international standards of accounting and reporting in the public and private sectors.

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  • EFRAG conference on IFRS and regulation

    10 Oct 2019

    The European Financial Reporting Advisory Group (EFRAG) announces that they will will host a conference 'IFRS & Regulation: Searching for Common Ground' on 28 November 2019 in Brussels.

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  • EFRAG endorsement status report 16 October 2019 Image
  • EFRAG endorsement status report 16 October 2019

    published 16 Oct 2019

    The endorsement status report has been updated to reflect that EFRAG has published final endorsement advice on Interest Rate Benchmark Reform (Amendments to IFRS 9, IAS 39 and IFRS 7).

  • A Roadmap to SEC Reporting Considerations for Equity Method Investees Image
  • A Roadmap to SEC Reporting Considerations for Equity Method Investees (2019)

    published 15 Oct 2019

    This Roadmap combines the SEC’s guidance on reporting for equity method investments with Deloitte’s interpretations (Q&As) and examples in a comprehensive, reader-friendly format. The 2019 edition includes updates made on the basis of recent SEC activity and practice developments. For instance, the SEC issued a proposed rule in May 2019 that would amend the financial statement requirements for acquisitions and dispositions of businesses, including real estate operations, and related pro forma financial information.

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  • IFRS on Point — September 2019

    published 14 Oct 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.

  • EFRAG endorsement status report 2 October 2019 Image
  • EFRAG endorsement status report 2 October 2019

    published 02 Oct 2019

    The en­dorse­ment status report has been updated to reflect that EFRAG has published draft en­dorse­ment advice on Interest Rate Benchmark Reform (Amendments to IFRS 9, IAS 39 and IFRS 7). Final en­dorse­ment advice is expected in Q4 2019.

  • Deloitte comment letter on the IASB's proposed amendments to IFRS 17 Image
  • Deloitte comment letter on the IASB's proposed amendments to IFRS 17

    published 25 Sep 2019

    We welcome the responsiveness of the IASB in addressing with this ED the issues that have been identified since the publication of IFRS 17 through the Transition Resource Group’s discussion and the IASB outreach activities. We are generally supportive of the proposals in the ED, however, we provid recommendations in a number of areas where we believe these proposals could be improved.

  • Heads Up — #DeloitteESGnow — Sustainability disclosure goes mainstream Image
  • Heads Up — #DeloitteESGnow — Sustainability disclosure goes mainstream

    published 24 Sep 2019

    This Heads Up discusses various developments in the marketplace that have resulted in increased pressure on companies to disclose or improve the transparency of environmental, social, and governance topics and the move by some companies toward disclosing such information in their financial filings.

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