Contributions from Deloitte & Touche LLP

IFRS in Focus

These are publications on Deloitte IAS Plus, which provide updates on new and revised Standards and Interpretations, Exposure Drafts and discussion documents, including summaries and consideration of the principal amendments/proposals, at time of their release.

April 2021

IFRS in Focus — IASB seeks views on what the Board’s priorities should be over the next five years

March 2021

IFRS in Focus — IASB publishes amendment to IFRS 16 to extend the practical relief on COVID-19-related rent concessions

IFRS in Focus — IASB proposes amendments to the disclosure requirements in IAS 19 and IFRS 13

February 2021

IFRS in Focus — IASB amends IAS 1 and IFRS Practice Statement 2 with regard to the disclosure of accounting policies

IFRS in Focus — IASB amends IAS 8 to clarify the definition of accounting estimates

IFRS in Focus — IASB proposes amendment to IFRS 16 to extend the practical relief on rent concessions

January 2021

IFRS in Focus — IASB proposes new Standard on Regulatory Assets and Regulatory Liabilities

IFRS in Focus — IFRS Foundation publishes educational material on the requirements of IFRS Standards relevant for going concern assessment

December 2020

IFRS in Focus — IASB seeks information on its post-implementation review of IFRS 10, IFRS 11 and IFRS 12

IFRS in Focus — Closing out 2020

IFRS in Focus — IASB publishes Discussion Paper on 'Business Combinations under Common Control'

November 2020

IFRS in Focus — IASB proposes to amend IFRS 16 Leases to clarify the measurement of lease liabilities in sale and leaseback transactions

October 2020

IFRS in Focus — Accounting considerations related to the Coronavirus 2019 Disease

September 2020

IFRS in Focus — Ground-breaking proposal from IFRS Foundation points to global standards for sustainability reporting

IFRS in Focus — IASB issues 'Interest Rate Benchmark Reform — Phase 2 (Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16)'

July 2020

IFRS in Focus — IASB defers effective date for 'Classification of Liabilities as Current or Non-current'

June 2020

IFRS in Focus — IASB issues amendments to IFRS 17 'Insurance Contracts'

IFRS in Focus — COVID-19 and financial reporting under IFRS Standards

May 2020

IFRS in Focus — IASB finalises amendment to IFRS 16 'Leases' regarding COVID-19-related rent concessions

IFRS in Focus — IASB publishes package of narrow-scope amendments to IFRS Standards

IFRS in Focus — IASB proposes to defer effective date for 'Classification of Liabilities as Current or Non-current'

April 2020

IFRS in Focus — IASB proposes to amend IFRS 16 'Leases' regarding COVID-19-related rent concessions

IFRS in Focus — IASB proposes Interest Rate Benchmark Reform — Phase 2: Proposed amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16

March 2020

IFRS in Focus — Expected credit loss accounting considerations related to Coronavirus Disease 2019

IFRS in Focus — IASB publishes Discussion Paper on Business Combinations — Disclosures, Goodwill and Impairment

February 2020

IFRS in Focus — IASB seeks views on the comprehensive review of its IFRS for SMEs Standard

January 2020

IFRS in Focus — IASB amends IAS 1 to clarify the classification of liabilities as current or non-current

IFRS in Focus — IASB proposes new Standard titled 'General Presentation and Disclosures'

December 2019

IFRS in Focus — Closing Out 2019

September 2019

IFRS in Focus — IASB issues Interest Rate Benchmark Reform amendments to IFRS 9, IAS 39, and IFRS 7

August 2019

IFRS in Focus — IASB proposes amendments with regard to the disclosure of accounting policies

July 2019

IFRS in Focus — IASB proposes amendments to IAS 12 'Income Taxes'

June 2019

IFRS in Focus — IASB proposes to amend IFRS 17 'Insurance Contracts' to assist implementation

IFRS in Focus — IASB proposes to update references to the Conceptual Framework in IFRS 3

May 2019

IFRS in Focus — IASB publishes proposals for amendments under its 'Annual Improvements' process

IFRS in Focus — IASB proposes Interest Rate Benchmark Reform amendments to IFRS 9 and IAS 39

April 2019

IFRS in Focus — Fourth Transition Resource Group meeting discussing the implementation of IFRS 17 'Insurance Contracts'

December 2018

IFRS in Focus — IASB proposes to clarify onerous contract requirements

IFRS in Focus — Closing out 2018

November 2018

IFRS in Focus — IASB amends the definition of material

October 2018

IFRS in Focus - Reporting on periods ending after 1 July 2018 — Inflation in Argentina

IFRS in Focus - IASB amends the definition of a business in IFRS 3

IFRS in Focus - Third Transition Resource Group meeting discussing the implementation of IFRS 17 'Insurance Contracts'

August 2018

IFRS in Focus - IASB publishes Discussion Paper on Financial Instruments with Characteristics of Equity

July 2018

IFRS in Focus - Reporting on periods ending 30 June 2018 - Inflation in Argentina

May 2018

IFRS in Focus - IASB issues a revised Conceptual Framework

IFRS in Focus - Disclosing the new adoption of accounting standards in Interim financial statements

IFRS in Focus - Second Transition Resource Group meeting discussing the implementation of IFRS 17 Insurance Contracts

March 2018

IFRS in Focus - IASB proposes more changes to IAS 8 'Accounting Policies, Changes in Accounting Estimates and Errors'

IFRS in Focus - Plan Amendment, Curtailment or Settlement, amendments to IAS 19

IFRS in Focus - IASB publishes 'Annual Improvements to IFRS Standards 2015-2017 Cycle'

February 2018

IFRS in Focus - Transition Resource group discusses implementation of IFRS 17 'Insurance Contracts'

January 2018

IFRS in Focus - Accounting for the effects of the U.S. tax reform legislation under IFRS

December 2017

IFRS in Focus - Closing out 2017

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IFRS in Focus

A closer look provides detailed analysis of particular aspects of key projects and other developments of the International Accounting Standards Board (IASB), focusing on topics of wide interest.

A Closer Look — Financial instrument disclosures when applying Interest Rate Benchmark Reform – Phase 1 amendments to IFRS 9 and IAS 39 and Phase 2 amendments to IFRS 9, IAS 39, IFRS 4 and IFRS 16 – December 2020

A Closer Look — Investor demand for corporate reporting in line with the Paris Agreement on climate change – December 2020

A Closer Look — Financial instruments disclosures when applying the amendments to IFRS 9 and IAS 39 on Interest Rate Benchmark Reform – December 2019

A Closer Look — Revenue recognition - evaluating whether an entity is acting as a principal or as an agent – June 2019

A Closer Look — Measurement of expected credit losses for intercompany loan assets with no documented contractual term – May 2019

A Closer Look — Applying the expected credit loss model to trade receivables using a provision matrix – September 2018

A Closer Look — Impact of transition from IAS 39 to IFRS 9 on the exchange of modification of financial liabilities – December 2017

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IFRS on Point

These are publications on Deloitte IAS Plus which highlights the month's critical financial reporting developments.

IFRS on Point (March 2021)

IFRS on Point (February 2021)

IFRS on Point (January 2021)

IFRS on Point (December 2020)

IFRS on Point (November 2020)

IFRS on Point (October 2020)

IFRS on Point (September 2020)

IFRS on Point (August 2020)

IFRS on Point (July 2020)

IFRS on Point (June 2020)

IFRS on Point (May 2020)

IFRS on Point (April 2020)

IFRS on Point (March 2020)

IFRS on Point (February 2020)

IFRS on Point (January 2020)

IFRS on Point (December 2019)

IFRS on Point (November 2019)

IFRS on Point (October 2019)

IFRS on Point (September 2019)

IFRS on Point (August 2019)

IFRS on Point (July 2019)

IFRS on Point (June 2019)

IFRS on Point (May 2019)

IFRS on Point (April 2019)

IFRS on Point (March 2019)

IFRS on Point (February 2019)

IFRS on Point (January 2019)

IFRS on Point (December 2018)

IFRS on Point (November 2018)

IFRS on Point (October 2018)

IFRS on Point (September 2018)

IFRS on Point (August 2018)

IFRS on Point (July 2018)

IFRS on Point (June 2018)

IFRS on Point (May 2018)

IFRS on Point (April 2018)

IFRS on Point (March 2018)

IFRS on Point (February 2018)

IFRS on Point (January 2018)

IFRS on Point (December 2017)

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IFRS Project Insights Update

These are publications on Deloitte IAS Plus which provide updates on the current status of active IASB and high level summaries of decisions to date.

Insurance contracts (March 2017)

Leases (November 2015)

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IFRS Industry Insights

These are publications on Deloitte IAS Plus which provide latest insights into the implications of existing IFRSs and/or ongoing IASB projects on specific industries.