The European Financial Reporting Advisory Group (EFRAG) has issued its draft comment
letter on the IASB Exposure Draft ED/2011/5 ‘Government Loans (Proposed amendments to IFRS 1)’.
The IFRS Foundation has announced that translations of IFRSs 2011 into French and Spanish are now available on the IASB’s website.
Deloitte’s IFRS Global Office has submitted a letter of comment to the International Accounting Standards Board (IASB) on its Request for Views on its Agenda Consultation 2011.
The IASB’s regular monthly meeting was held on 15-16 November 2011 in in London, part of it a joint meeting with the FASB. We have posted Deloitte observer notes from the final joint session on insurance contracts, held on Wednesday.
The staff of the United States Securities and Exchange Commission (SEC) have released two additional Staff Papers as part of the SEC’s work plan for the consideration of incorporating IFRSs into the Financial Reporting System for U.S. Issuers.
The IASB’s regular monthly meeting was held on 15-16 November 2011 in in London, part of it a joint meeting with the FASB. We have posted Deloitte observer notes from the insurance contracts session held on the first day of the meeting, and most of the…
The Board of Trustees of the United States Financial Accounting Foundation (FAF), the oversight body for the Financial Accounting Standards Board (FASB), has written to the United States Securities and Exchange Commission (SEC) in relation to the SEC’s…
The IASB’s regular monthly meeting was held on 15-16 November 2011 in in London, part of it a joint meeting with the FASB. We have posted Deloitte observer notes from most of the sessions held on on the first day of the meeting, covering the following …
IASB Chairman, Hans Hoogervorst, has been praising the Brazilian IFRS effort. Robert Bruce, our regular resident columnist, looks at how the enthusiastic use of IFRS is transforming and boosting a whole region.
Deloitte leaders and Robert Bruce discuss the new revenue recognition exposure draft. They discuss the key changes that are proposed and provide insights into the likely effect they will have in practice.
The IASB and FASB published for comment , a revised draft standard that converges the revenue recognition standard for IFRSs and US GAAP.
The European Financial Reporting Advisory Group (EFRAG) has released the November 2011 issue of its ‘EFRAG Update’ newsletter.
The European Financial Reporting Advisory Group (EFRAG) has released the November 2011 issue of its ‘EFRAG Update’ newsletter.
The European Financial Reporting Advisory Group (EFRAG) has released the November 2011 issue of its ‘EFRAG Update’ newsletter.
The IASB and the FASB have issued for public comment a revised draft standard to improve and converge the financial reporting requirements of International Financial Reporting Standards (IFRSs) and US General Accepted Accounting Principles (GAAP) for r…
The International Valuation Standards Council (IVSC) has announced a number of new appointments, following the annual general meeting of the organisation held in Hong Kong on 5 November 2011.
The Small and Medium Practices (SMP) Committee of the International Federation of Accountants () has published the third edition of its .
After months of debate and renewed efforts to find sustainable financing, the members of the new technical
comittees and the new presidency of the Accounting Standards Committee of Germany (ASCG) were announced today.
After months of debate and renewed efforts to find sustainable financing, the members of the new technical
comittees and the new presidency of the Accounting Standards Committee of Germany (ASCG) were announced today.
As part of its outreach activities in connection with its ‘Request for Views Agenda Consultation 2011′, the
IASB has created an online survey to understand from the investor community which areas of accounting are in the
most urgent need of improve…
The IFRS Foundation Trustees’ Due Process Oversight Committee (DPOC) has posted to their website a working draft of a protocol for due process oversight. This document creates a framework for the Trustees to use when (1) reviewing the effectiveness of …
The European Securities and Markets Authority (ESMA) has released a Report on its post-implementation review of IFRS 8 Operating Segments. The Report discusses the application of IFRS 8 requirements by European issuers, and explores the areas posing si…
The Trustees’ Due Process Oversight Committee (DPOC) has published a working draft of a protocol for due process oversight.
The European Securities and Markets Authority (ESMA) has published a consultation paper entitled ‘Considerations of
materiality in financial reporting’ on the apparent differing views regarding the practical
application of the concept of materialit…
The Trustees of the IFRS Foundation have announced the conclusions of their meeting in Paris, France on 13 October 2011.
