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  • IASB (International Accounting Standards Board) (blue) Image

  • IASB pushes publication of management commentary ED to May

    07 Apr 2021

    While the work plan of the IASB so far stated that an exposure draft (ED) for a revised Practice Statement 1 'Management Commentary' was expected in April 2021, the IASB has now released a statement that the expected publication date has been moved to May 2021.

  • EFRAG (European Financial Reporting Advisory Group) (dk green) Image

  • EFRAG launches survey on crypto-assets (liabilities)

    02 Apr 2021

    The European Financial Reporting Advisory Group (EFRAG) is inviting stakeholders to participate in a survey on Discussion Paper (DP) 'Accounting for Crypto-Assets (Liabilities): Holder and Issuer Perspective'.

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  • Deloitte comment letter on tentative agenda decision on costs necessary to sell inventories Image

  • Deloitte comment letter on tentative agenda decision on costs necessary to sell inventories

    published 14 Apr 2021

    We have commented on the IFRS Interpretations Committee's publication in the February 2021 IFRIC Update of the tentative decision not to take onto the Committee’s agenda the request for clarification about the costs an entity includes as the ‘estimated costs necessary to make the sale’ when determining the net realisable value of inventories.

  • 2021 Image

  • IFRS in your pocket 2021

    published 09 Apr 2021

    'IFRS in your pocket' is a comprehensive summary of the current IFRS Standards and Interpretations along with details of the projects on the standard-setting agenda of the International Accounting Standards Board.

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  • IFRS on Point — March 2021

    published 08 Apr 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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  • Roadmap: Contingencies, Loss Recoveries, and Guarantees (2021)

    published 05 Apr 2021

    This Roadmap provides Deloitte’s insights into and interpretations of the accounting guidance in (1) ASC 450 on loss contingencies, gain contingencies, and loss recoveries and (2) ASC 460 on guarantees. In addition to summarizing the accounting framework in ASC 450 and ASC 460 and providing an in-depth discussion of key concepts, this Roadmap includes examples to illustrate how these concepts may be applied in practice. The 2021 edition of this publication also includes updated and expanded guidance as well as On the Radar, a new section that briefly summarizes emerging issues and trends related to the accounting and financial reporting topics addressed in the Roadmap.

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  • Roadmap: Foreign Currency Matters (2021)

    published 05 Apr 2021

    This Roadmap provides Deloitte’s insights into and interpretations of the accounting guidance in ASC 830 on foreign currency matters. Each chapter of this publication typically starts with a brief introduction and includes excerpts from ASC 830, Deloitte’s interpretations of those excerpts, and examples to illustrate the relevant guidance. This publication also addresses relevant SEC considerations and highlights from the meetings of the AICPA SEC Regulations Committee’s International Practices Task Force. The 2021 edition of this Roadmap also includes On the Radar, a new section that briefly summarizes emerging issues and trends related to the accounting and financial reporting topics addressed in the Roadmap.

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  • Roadmap: Transfers and Servicing of Financial Assets (2021)

    published 05 Apr 2021

    This Roadmap provides an overview of the FASB’s authoritative guidance, as well as our insights and interpretations, on (1) the transferor’s and transferee’s accounting for a transfer of financial assets or servicing rights and (2) the servicer’s accounting for a right or obligation to service financial assets. The 2021 edition of this publication contains several new discussions although the changes from the 2020 edition are not significant. Further, the 2021 edition includes On the Radar, a new section that briefly summarizes emerging issues and trends related to the accounting and financial reporting topics addressed in the Roadmap.

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  • Roadmap: Convertible Debt (Before Adoption of ASU 2020-06) (2021)

    published 05 Apr 2021

    This Roadmap provides an overview of the requirements in ASC 470-20 related to convertible debt before the amendments made by ASU 2020-06. It includes our insights into and interpretations of how this accounting guidance should be applied by entities that have not adopted ASU 2020-06. The 2021 edition includes updated and expanded guidance as well as On the Radar, a new section that briefly summarizes emerging issues and trends related to the accounting and financial reporting topics addressed in the Roadmap.

  • Roadmap Fair Value Measurements Image

  • Roadmap: Fair Value Measurements and Disclosures (Including the Fair Value Option) (2021)

    published 05 Apr 2021

    This Roadmap provides an overview of the guidance in ASC 820 and ASC 825 on fair value measurements and disclosures as well as the fair value option. The publication is intended to help entities navigate this guidance, reduce complexity, and arrive at appropriate accounting conclusions. The 2021 edition of this Roadmap also includes On the Radar, a new section that briefly summarizes emerging issues and trends related to the accounting and financial reporting topics addressed in the Roadmap.

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