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  • IASB (International Accounting Standards Board) (blue) Image
  • IASB discusses investors’ reactions to IFRS 17

    20 Nov 2017

    The IASB has issued an article by IASB board member Nick Anderson that discusses the top five question investors and analysts have on IASB’s new insurance contracts standard, IFRS 17.

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  • Agenda for the December 2017 ASAF meeting

    20 Nov 2017

    The International Accounting Standards Board (IASB) has released an agenda for the meeting of the Accounting Standards Advisory Forum (ASAF), which is to be held at the IASB's offices in London on 7 and 8 December 2017.

  • IFASS (International Forum of Accounting Standard Setters) (dark green) Image
  • Report on the autumn 2017 IFASS meeting

    20 Nov 2017

    A report has been issued summarising the discussions at the meeting of the International Forum of Accounting Standard Setters (IFASS) held in London on 26 and 27 September 2017.

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  • EBA stress test methodology

    20 Nov 2017

    The European Banking Authority (EBA) has published its 2018 EU-wide stress test methodology. The exercise will cover 70% of the EU banking sector and will, for the first time, incorporate IFRS 9 'Financial Instruments'.

  • IASB (International Accounting Standards Board) (blue) Image
  • Updated IASB work plan — Analysis

    17 Nov 2017

    Following the IASB's November 2017 meeting, we have analysed the IASB work plan to see what changes have resulted from the meeting and other developments in November. Changes mostly relate to a new project on management commentary and the fact that the direction of the Board project adressing issues identified during the PIR of IFRS 8 needs to be decided.

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  • November 2017 IASB meeting notes posted

    16 Nov 2017

    The IASB met at its offices in London on Tuesday 14 November 2017. We have posted our comprehensive Deloitte observer notes for all projects discussed during the meeting.

  • ACCA (UK Association of Chartered Certified Accountants) (lt green) Image
  • ACCA report on current status of IPSAS adoption

    16 Nov 2017

    The Association of Chartered Certified Accountants (ACCA) has released a report on the current status and challenges in connection with the adoption of International Public Sector Accounting Standards (IPSASs).

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  • Heads Up — The New Revenue Standard — Are We There Yet Image
  • Heads Up — The New Revenue Standard — Are We There Yet?

    published 21 Nov 2017

    This Heads Up provides Deloitte’s latest observations from a review of third-quarter filings of a sample group of public companies regarding their progress toward adoption of the FASB’s new revenue standard (ASC 606).

  • h2-2017-ifass Image
  • Report on the H2 2017 IFASS meeting

    published 20 Nov 2017

    Report summarising the discussions at the meeting of the International Forum of Accounting Standard Setters (IFASS) held in London on 26 and 27 September 2017.

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  • EFRAG endorsement status report 10 November 2017

    published 10 Nov 2017

    This endorsement status report update reflects that EFRAG has published positive endorsement advice on 'Prepayment Features with Negative Compensation (Amendments to IFRS 9)'.

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  • EFRAG endorsement status report 9 November 2017

    published 09 Nov 2017

    This endorsement status report update reflects that IFRS 16 'Leases', 'Recognition of Deferred Tax Assets for Unrealised Losses (Amendments to IAS 12)', 'Disclosure Initiative (Amendments to IAS 7)', 'Clarifications to IFRS 15 'Revenue from Contracts with Customers'', and 'Applying IFRS 9 'Financial Instruments' with IFRS 4 'Insurance Contracts' (Amendments to IFRS 4)' have been adopted for use in the European Union.

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