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  • SEC (US Securities and Exchange Commission) (dark gray) Image
  • SEC staff releases FAQs on IFRS taxonomy

    28 Apr 2017

    The SEC staff has issued FAQs on the IFRS taxonomy that became available for use by foreign private issuers that submit their financial statements in accordance with IFRSs in March.

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  • April 2017 IASB meeting notes posted

    27 Apr 2017

    The IASB met at its offices in London on 24 and 27 April 2017. We have posted our comprehensive Deloitte observer notes for all projects discussed during the meeting.

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  • IASB chair speaks on integrated reporting

    27 Apr 2017

    At the International Integrated Reporting Council’s (IIRC) council meeting, IASB chair Hans Hoogervorst discussed the IASB’s approach to wider corporate reporting landscape as well as the IASB’s conceptual framework and practice statement on management commentary related to integrated reporting.

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  • Summary of the March 2017 ASAF meeting now available

    26 Apr 2017

    The staff of the International Accounting Standards Board (IASB) have made available a summary of the discussions of the Accounting Standards Advisory Forum (ASAF) meeting held in London on 6 and 7 March 2017.

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  • IASB video on loan loss accounting and financial stability

    25 Apr 2017

    The IASB has released a video on loan loss accounting requirements, financial stability, and the relationship between IFRS 9 and bank regulators’ capital requirements. The topics are discussed by IASB Vice-Chair Sue Lloyd as well as IASB members Stephen Cooper and Darrel Scott.

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  • IFRS Foundation Annual Report 2016

    25 Apr 2017

    The IFRS Foundation (IFRSF) has published its Annual Report for 2016, titled 'Better Communication in Financial Reporting'.

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  • March Image
  • IFRS on point — March 2017

    published 10 Apr 2017

    IFRS on Point, published at the end of each month, highlights critical IFRS-related financial reporting developments.

  • EFRAG endorsement status report 6 April 2017 Image
  • EFRAG endorsement status report 6 April 2017

    published 06 Apr 2017

    This endorsement status report update reflects that EFRAG published final endorsement advice on IFRIC 22 'Foreign Currency Transactions and Advance Consideration', 'Transfers of Investment Property (Amendments to IAS 40)', and 'Annual Improvements to IFRS Standards 2014–2016 Cycle'.

  • Heads Up — Adopting the new revenue standard — Where do companies stand? Image
  • Heads Up — Adopting the new revenue standard — Where do companies stand?

    published 04 Apr 2017

    This Heads Up discusses certain considerations related to implementing the FASB’s new revenue standard, "Revenue From Contracts With Customers." The discussion compares the results of a 2016 Deloitte-sponsored survey to previously reported results from Deloitte’s 2015 survey, in which respondents were asked various questions pertaining to their readiness to adopt the standard’s provisions.

  • Financial Reporting Alert 17-5 — SEC reemphasizes its continued focus on the new revenue standard, including advancing ICFR Image
  • Financial Reporting Alert 17-5 — SEC reemphasizes its continued focus on the new revenue standard, including advancing ICFR

    published 04 Apr 2017

    In a speech at the 13th Annual Life Sciences Accounting & Reporting Congress on March 21, 2017, SEC Chief Accountant Wesley Bricker reminded registrants of the importance of implementing the FASB’s new revenue standard in a timely manner and of providing the transition disclosures required by SEC Staff Accounting Bulletin (SAB) Topic 11.M (SAB 74) before adoption. Mr. Bricker also stressed the key role of internal control over financial reporting (ICFR) in the standard’s successful implementation.

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