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2021 required and annotated required IFRS Standards now available
26 Jan 2021
The IFRS Foundation announces that the annual publication formerly known as the 'Blue Book' is now available.
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Agenda for the February 2021 ITCG meeting
25 Jan 2021
The agenda is available for the next meeting of the IFRS Taxonomy Consultative Group (ITCG), which will be a virtual meeting on 1 February 2021, from 12:30 to 14:30 GMT.
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Recent sustainability and integrated reporting developments
25 Jan 2021
A summary of recent developments at IIRC, IRC, UNEP FI, GRI, and EFRAG.
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EFRAG launches survey on the post-implementation review of IFRS 10, 11 and 12
22 Jan 2021
In the context of the post-implementation review of IFRS 10, IFRS 11, and IFRS 12 launched by the IASB in December 2020, the European Financial Reporting Advisory Group (EFRAG) is inviting stakeholders to participate in a survey that addresses a number of areas of the standards that have been identified as potentially unclear.
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Pre-meeting summaries for the January 2021 IASB meeting
20 Jan 2021
The IASB is meeting on Tuesday 26 January 2021, by video conference. We have posted our pre-meeting summaries for the meetings 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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February 2021 IFRS Interpretations Committee meeting agenda posted
20 Jan 2021
The IFRS Interpretations Committee has posted the agenda for its next meeting, which will be held by video conference on 2 February 2021.
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Summary of the December 2020 ASAF meeting now available
19 Jan 2021
The IASB staff have published a summary of the Accounting Standards Advisory Forum (ASAF) meeting held via remote participation on 10 December 2020.
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IIRC publishes revised Framework
19 Jan 2021
The International Integrated Reporting Council (IIRC) has published revisions to the International <IR> Framework, originally released in 2013, to enable more decision-useful reporting.
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IASB announces webinar on discussion paper on business combinations under common control
18 Jan 2021
On 30 November 2020, the International Accounting Standards Board (IASB) published a discussion paper DP/2020/2 'Business Combinations under Common Control'. The IASB has now announced a live webinar that will provide an overview of the discussion paper, explain the Board’s preliminary views and give the viewers an opportunity to ask questions.
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IPSASB consultation documents on leases
18 Jan 2021
The International Public Sector Accounting Standards Board (IPSASB) has released an exposure draft on leases and a request for information on concessionary leases and other arrangements similar to leases.
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IFRS in Focus — IFRS Foundation publishes educational material on the requirements of IFRS Standards relevant for going concern assessment
published 20 Jan 2021
This IFRS in Focus addresses the educational material 'Going concern - a focus on disclosure'.
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IFRS on Point — December 2020
published 18 Jan 2021
'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.
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EFRAG endorsement status report 14 January 2021
published 14 Jan 2021
The endorsement status report has been updated to reflect that the European Union has formally adopted 'Interest Rate Benchmark Reform — Phase 2 (Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16)' published by the IASB in August 2020.
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Heads Up — FASB issues ASU to refine the scope of ASC 848 in response to reference rate reform
published 11 Jan 2021
This Heads Up discusses the FASB’s recently issued Accounting Standards Update (ASU) No. 2021-01, 'Reference Rate Reform (Topic 848): Scope;. The ASU permits entities to elect certain optional expedients and exceptions when accounting for derivative contracts and certain hedging relationships affected by changes in the interest rates used for discounting cash flows, for computing variation margin settlements, and for calculating price alignment interest in connection with reference rate reform activities under way in global financial markets.
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Financial Reporting Alert 20-2 — Financial reporting considerations related to COVID-19 and an economic downturn
published 11 Jan 2021
This Financial Reporting Alert discusses key accounting and financial reporting considerations related to conditions that may result from the COVID-19 pandemic as well as various industry-specific considerations. Entities may find this publication particularly useful as they address some of the more pervasive and difficult accounting and reporting challenges stemming from the pandemic, including the preparation of forward-looking cash flow estimates; the recoverability and impairment of assets; the accounting for financial assets, contract modifications, and subsequent events; going-concern issues; and SEC reporting considerations.
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Heads Up — Frequently asked questions about troubled debt restructurings under the CARES Act and interagency statement
published 11 Jan 2021
This Heads Up provides answers to various questions about temporary relief from the accounting and disclosure requirements in U.S. GAAP for troubled-debt restructurings that entities have been offered under the Coronavirus Aid, Relief, and Economic Security Act (the “CARES Act”) and the “interagency statement” issued by a group of banking regulators.
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Second Deloitte response to ad personam mandate on non-financial reporting standard setting
published 06 Jan 2021
The Deloitte firms in the European Union have responded to the consultation document on the ad personam mandate on potential need for changes to the governance and funding of EFRAG in the context of possible changes to non-financial reporting by companies.
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Purpose-driven Business Reporting in Focus — New Prototype Climate-related Financial Disclosure Standard — accelerating progress towards global sustainability standards
published 21 Dec 2020
This issue discusses the new Prototype Climate-related Financial Disclosure Standard which was published by leading international standard-setters.
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Deloitte comment letter on the SASB's proposed conceptual framework and rules of procedure
published 21 Dec 2020
We have commented on the SASB’s exposure draft 'Proposed Changes to the SASB Conceptual Framework and Rules of Procedure'.
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Deloitte comment letter on discussion paper on goodwill
published 21 Dec 2020
We support the Board’s initiative to assess whether information provided to investors on business combinations can be improved, including by setting clearer disclosure objectives. However, we are not convinced that the proposals in the discussion paper would result in disclosures that provide more useful information to users of the financial statements. Also, we do not support the preliminary view of the Board not to reintroduce amortisation of goodwill. Finally, without the reintroduction of goodwill amortisation, we strongly diagree with the proposal to remove the requirement to perform a quantitative impairment test every year.
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IFRS Interpretations Committee meeting — 2 February 2021
Start: 02 Feb 2021 - End: 02 Feb 2021
The IFRS Interpretations Committee met via video conference on Tuesday 2 February 2021 to discuss three topics.
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IASB Meeting — 26 January 2021
Start: 26 Jan 2021 - End: 26 Jan 2021
The IASB will meet via video conference on 26 January 2021.
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IASB Meeting — 14–16 December 2020
Start: 14 Dec 2020 - End: 16 Dec 2020
The IASB met via video conference on 14–16 December 2020.
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IFRS Interpretations Committee meeting — 1-2 December 2020
Start: 01 Dec 2020 - End: 02 Dec 2020
The IFRS Interpretations Committee met via video conference on Tuesday and Wednesday 1-2 December 2020.
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IASB Meeting — 18–19 November 2020
Start: 18 Nov 2020 - End: 19 Nov 2020
The IASB met via video conference on 18–19 November 2020. The second day of the meeting was a joint education session with the FASB.
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IASB Meeting — 27–29 October 2020
Start: 27 Oct 2020 - End: 29 Oct 2020
The IASB met via video conference on 27–29 October 2020.
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IASB Meeting — 22–23 September 2020
Start: 22 Sep 2020 - End: 23 Sep 2020
The IASB met via video conference on 22–23 September 2020.
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IFRS Interpretations Committee meeting — 15 September 2020
Start: 15 Sep 2020 - End: 15 Sep 2020
The IFRS Interpretations Committee met via video conference on Tuesday 15 September 2020.
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IASB Meeting — 22–23 July 2020
Start: 22 Jul 2020 - End: 23 Jul 2020
The IASB met via video conference on 22–23 July 2020.
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IASB Meeting — 23–25 June 2020
Start: 23 Jun 2020 - End: 25 Jun 2020
The IASB met via video conference on 23–25 June 2020.