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The #1 website for global accounting news
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  • We comment letter on the IASB's proposed amendments to IAS 12

    14 Nov 2019

    We have responded to the IASB exposure draft ED/2019/5 'Deferred Tax related to Assets and Liabilities arising from a Single Transaction', which was published by the IASB in July 2019 to clarify how companies account for deferred tax on leases and decommissioning obligations.

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  • 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.

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  • 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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  • Deloitte comment letter on the IASB's proposed amendments to IAS 12  Image
  • Deloitte comment letter on the IASB's proposed amendments to IAS 12

    published 14 Nov 2019

    We have responded to the IASB exposure draft, "Deferred Tax related to Assets and Liabilities arising from a Single Transaction," which was published by the IASB in July 2019 to clarify how companies account for deferred tax on leases and decommissioning obligations.

  • Heads Up — FASB clarifies the accounting for share-based payments issued as sales incentives to customers Image
  • Heads Up — FASB clarifies the accounting for share-based payments issued as sales incentives to customers

    published 13 Nov 2019

    This Heads Up discusses FASB Accounting Standards Update (ASU) No. 2019-08, "Codification Improvements — Share-Based Consideration Payable to a Customer," which clarifies the accounting for share-based payments issued as consideration payable to a customer in accordance with ASC 606. Under the ASU, entities apply the guidance in ASC 718 to measure and classify share-based payments issued to a customer that are not in exchange for a distinct good or service (i.e., share-based sales incentives).

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  • IFRSs and NL GAAP — Highlighting the key differences

    published 13 Nov 2019

    The twelfth edition of 'IFRSs and NL GAAP — Highlighting the key differences' provides a summary of key differences between the requirements of IFRSs compared to NL GAAP. This publication does not attempt to capture all of the differences between IFRSs and NL GAAP that may exist or that may be material to a particular company’s financial report.

  • A Roadmap to SEC Comment Letter Considerations, Including Industry Insights (2019) Image
  • A Roadmap to SEC Comment Letter Considerations, Including Industry Insights (2019)

    published 12 Nov 2019

    This publication contains contains extracts of frequently issued SEC staff comments, analysis of those extracts, and links to resources that are relevant to SEC filers. Other features include (1) an update on the SEC’s priorities; (2) a summary of comment letter trends related to the top 10 topics of frequent comment in the 12-month period ended July 31, 2019; and (3) topics of focus related to disclosures associated with financial statement accounting, SEC reporting, initial public offerings, foreign private issuers, and industry-specific matters.

  • 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).

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