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  • Agenda for the March 2020 GPF meeting

    21 Feb 2020

    Representatives from the International Accounting Standards Board (IASB) will meet with the Global Preparers Forum (GPF) in London on 5 March 2020. The agenda for the meeting has been released.

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  • Pre-meeting summaries for the February IASB meeting

    18 Feb 2020

    The IASB will meet in London on 25–27 February 2020 to discuss six 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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  • Annual ECON exchange of views with Hans Hoogervorst and Erkki Liikanen

    18 Feb 2020

    At the annual exchange of views this morning between the Committee on Economic and Monetary Affairs (ECON) of the European Parliament and representatives of the IASB and the IFRS Foundation, IASB Chairman Hans Hoogervorst and Erkki Liikanen, Chairman of the IFRS Foundation Trustees, stood ready to answer questions of the Parliamentarians. IFRS 17 'Insurance Contracts' and wider corporate reporting dominated the exchange.

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  • Alliance for Corporate Transparency launches research report on sustainability reporting

    18 Feb 2020

    At a launch event on 17 February 2020 in Brussels, the Alliance for Corporate Transparency presented a report that analysed the information that companies disclosed on their environmental and societal risks and impacts following the requirements introduced by the EU Non-Financial Reporting Directive. The launch embedded the research into discussions around 'The State of Corporate Sustainability Reporting in the EU'.

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  • IFRS on Point — January 2020 Image

  • IFRS on Point — January 2020

    published 13 Feb 2020

    '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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  • Deloitte e-learning — IFRS 9 - classification and measurement

    published 07 Feb 2020

    This Deloitte e-learning module provides training in the classification and measurement of financial assets and liabilities under IFRS 9 'Financial Instruments'. Topics covered include the three financial asset categories and two financial liability categories, the appropriate measurement basis for each category, and accounting for embedded derivatives and guarantee contracts.

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  • Deloitte e-learning — IAS 32

    published 07 Feb 2020

    This Deloitte e-learning module provides training in the key presentation requirements for financial instruments under IAS 32 'Financial Instruments: Presentation' revised by the IASB in December 2011 to include additional guidance and disclosures as a result of the joint offsetting project with the FASB.

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  • Deloitte e-learning — IFRS 9 - derecognition

    published 07 Feb 2020

    This Deloitte e-learning module provides training in the background, scope and principles relating to the derecognition of financial instruments under IFRS 9 'Financial Instruments'.

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  • Deloitte e-learning — IAS 39 - Hedge Accounting

    published 07 Feb 2020

    This Deloitte e-learning module provides training in the background, scope and principles under IAS 39 'Financial Instruments: Recognition and Measurement' in respect of financial instruments hedge accounting and its application in practice. Topics covered include cash flow hedge accounting on forecast sales, on a firm commitment to purchase machinery in a foreign currency, on a portion of a fixed rate debt instrument, and on a net investment in a foreign operation.

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  • Deloitte e-learning — IFRS 9 - hedge accounting

    published 07 Feb 2020

    This Deloitte e-learning module provides training in the background, scope and principles relating to the hedge accounting of financial instruments under IFRS 9 'Financial Instruments'.

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  • Deloitte e-learning — IFRS 9 - impairment

    published 07 Feb 2020

    This Deloitte e-learning module provides training in the background, scope and principles relating to the impairment of financial instruments under IFRS 9 'Financial Instruments'.

  • Implementation of IFRS 17 'Insurance Contracts': Considerations for those charged with governance Image

  • Implementation of IFRS 17 'Insurance Contracts': Considerations for those charged with governance

    published 06 Feb 2020

    The Global Public Policy Committee has issued this paper to assist those charged with governance, which may be a Board of Directors and/or an Audit Committee, to fulfil their responsibilities with respect to an effective implementation of IFRS 17. This paper can help those charged with governance evaluate management's progress towards implementation and assess their external auditors' general readiness to audit the context of IFRS 17.

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