Related news

• Deloitte comments on IASB’s Request for Information on the post-implementation review of IFRS 9

• 28 Jan 2022

• We have commented on the IASB's Request for Information — Post-implementation Review IFRS 9 Financial Instruments Classification and Measurement (RFI) published in September 2021.

• IASB publishes request for information on the post-implementation review of IFRS 9

• 30 Sep 2021

• The International Accounting Standards Board (IASB) has issued a request for information (RFI) seeking comments from stakeholders to identify whether the classification and measurement requirements in IFRS 9 'Financial Instruments' provide information that is useful to users of financial statements; whether there are requirements that are difficult to implement and may prevent the consistent implementation of the standard; and whether unexpected costs have arisen in connection with applying or enforcing the standard.

• We respond to the IASB's third agenda consultation

• 24 Sep 2021

• Deloitte has responded to the request for information the IASB published in March 2021 to seek broad public input on the strategic direction and overall balance of its future work programme.

• IASB announces webinar on third agenda consultation

• 02 Jul 2021

• The IASB will be holding a webinar on 14 July 2021 to provide an overview of the request for information published by the IASB to seek broad public input on the strategic direction and overall balance of its future work programme.

• EFRAG draft comment letter on the IASB's agenda consultation

• 20 May 2021

• The European Financial Reporting Advisory Group (EFRAG) has issued a draft comment letter on the IASB request for information asking for views on the strategic direction and balance of the IASB's activities, the criteria for identifying projects and which financial reporting issues it should prioritise.

• Report and video of an EAA workshop on the post-implementation review of IFRS 10, IFRS 11, and IFRS 12

• 07 Apr 2021

• On 26 March 2021, the IASB, in conjunction with the European Accounting Association (EAA), held an EAA Financial Reporting Standards workshop that provided an overview of the request for information regarding the post-implementation review of IFRS 10 'Consolidated Financial Statements', IFRS 11 'Joint Arrangements', and IFRS 12 'Disclosure of Interests in Other Entities'.

• IASB launches third agenda consultation on its future work programme

• 30 Mar 2021

• The International Accounting Standards Board (IASB) launched today its third public consultation to seek broad public input on the strategic direction and overall balance of its future work programme by publishing a request for information. The deadline for submitting comments is 27 September 2021.

• EFRAG launches podcast series on the post-implementation reviews of IFRS 10, IFRS 11, and IFRS 12

• 24 Feb 2021

• The EFRAG has released a first podcast on the post-implementation review of IFRS 10 ‘Consolidated Financial Statements’, IFRS 11 ‘Joint Arrangements’ and IFRS 12 ‘Disclosure of Interests in Other Entities’, which provides an introduction into the post-implementation review process.

• Recording of a webinar on the post-implementation review of IFRS 10-12

• 05 Feb 2021

• On 20 January 2021, the IASB offered a webinar aimed at national standard setters providing an overview of the post-implementation review of IFRS 10-12 launched by the IASB in December 2020.

• IASB publishes request for information on the post-implementation review of IFRS 10-12

• 09 Dec 2020

• The International Accounting Standards Board (IASB) has issued a request for information (RFI) seeking comments from stakeholders to identify whether IFRS 10 'Consolidated Financial Statements', IFRS 11 'Joint Arrangements', and IFRS 12 'Disclosure of Interests in Other Entities' provide information that is useful to users of financial statements; whether there are requirements that are difficult to implement and may prevent the consistent implementation of the standards; and whether unexpected costs have arisen in connection with applying or enforcing the standards.

• IASB issues third webcast related to its request for information on the IFRS for SMEs Standard

• 20 Jul 2020

• The IASB has issued the third in a series of webcasts related to the ‘Request for Information: Comprehensive Review of the IFRS for SMEs Standard' issued on 28 January 2020.

• IASB issues second webcast related to its request for information on the IFRS for SMEs Standard

• 14 May 2020

• The IASB has issued the second in a series of webcasts related to the ‘Request for Information: Comprehensive Review of the IFRS for SMEs Standard' issued on 28 January 2020.

• IASB provides three methods to respond to the second comprehensive review of the IFRS for SMEs Standard

• 22 Apr 2020

• The IASB has provided information that directs stakeholders on which method to use when providing feedback on the ‘Request for Information: Comprehensive Review of the IFRS for SMEs Standard' issued on 28 January 2020.

• IASB publishes COVID-19 guidance on IFRS 16, will discuss COVID-19 implications in supplementary meeting

• 11 Apr 2020

• The International Accounting Standards Board (IASB) has published a document responding to questions regarding the application of IFRS 16 'Leases' during the period of enhanced economic uncertainty arising from the COVID-19 pandemic. In a supplementary meeting, the IASB will discuss the matter further and will also consider effective dates, consultations periods and publication dates in general.

• IASB issues webcast related to its request for information on the IFRS for SMEs Standard

• 02 Mar 2020

• The IASB has issued the first in a series of webcasts related to the ‘Request for Information: Comprehensive Review of the IFRS for SMEs Standard' issued on 28 January 2020.

• IASB publishes 'Request for Information: Comprehensive Review of the IFRS for SMEs Standard'

• 28 Jan 2020

• The IASB, in cooperation with the SME Implementation Group (SMEIG), has developed and issued a request for information seeking comments on strategic and general questions, specific sections of the IFRS for SMEs, as well as new topics and other matters related to the IFRS for SMEs. The deadline for submitting responses has been extended until 27 October 2020.

• IASB publishes overview of consultation documents to be expected in 2020

• 08 Jan 2020

• In 2020, the IASB plans to publish a number of consultation documents, including a discussion paper on goodwill and impairment, an exposure draft in its management commentary (wider corporate reporting) project, and a request for information regarding the 2020 Agenda consultation.

• IASB publishes Request for Information on the post-implementation review of IFRS 13

• 25 May 2017

• The International Accounting Standards Board (IASB) has issued a Request for Information (RFI) seeking comments from stakeholders to identify whether IFRS 13 'Fair Value Measurement' provides information that is useful to users of financial statements; whether there are areas of IFRS 13 that are difficult to implement and may prevent the consistent implementation of the standard; and whether unexpected costs have arisen in connection with applying or enforcing the standard.

• We comment on the IASB agenda consultation

• 04 Jan 2016

• We have responded to Request for Views document that the IASB published in August 2015 to launch its second public consultation to seek broad public input on the strategic direction and overall balance of its future work programme.

• FEE believes IASB needs to take a more active role in driving the broader corporate reporting agenda

• 22 Dec 2015

• The Federation of European Accountants (Fédération des Experts-comptables Européens, FEE) has responded to the 'Request for Views' document the IASB published in August to launch its second agenda consultation.

• ESMA proposes "themed" agenda consultations

• 03 Dec 2015

• The European Securities and Markets Authority (ESMA) has to the 'Request for Views' document the IASB published in August to launch its second agenda consultation.

• IASB launches second agenda consultation on its future work programme

• 11 Aug 2015

• The International Accounting Standards Board (IASB) launched today its second public consultation to seek broad public input on the strategic direction and overall balance of its future work programme. As the IASB's current agenda is very full as a result of the 2011 agenda consultation, the IASB's ability to consult is constrained by the current commitments in its work programme and the 2015 agenda consultation process is not as detailed as the previous process was.

• We comment on EFRAG's DP regarding the amortisation of goodwill

• 24 Sep 2014

• We have published our comment letter on the European Financial Reporting Advisory Group (EFRAG), the Accounting Standards Board of Japan (ASBJ), and the Organismo Italiano di Contabilità (OIC) Discussion Paper 'Should Goodwill still not be Amortised? Accounting and Disclosure for Goodwill.'

• Discussion Paper on accounting treatment for goodwill

• 22 Jul 2014

• A Research Group of the Accounting Standards Board of Japan (ASBJ), the European Financial Reporting Advisory Group (EFRAG) and the Italian standard setter Organismo Italiano di Contabilità (OIC) has published a Discussion Paper 'Should Goodwill still not be Amortised? - Accounting and Disclosure for Goodwill' that argues that the reintroduction of amortisation of goodwill would be appropriate.

• EFRAG submits collected views of European preparers and users on IFRS 3

• 25 Jun 2014

• The European Financial Reporting Advisory Group (EFRAG) has responded to the IASB's Request for Information (RFI) regarding IFRS 3 'Business Combinations' by submitting reports of feedback received from various outreach activities and events.