Article
IFRS news
2019
Published as soon as developments are announced, IFRS news is a brief newsletter outlining the amendments, additions and deletions to IFRS and tracking the work of the IASB. IFRS News provides an essential ‘heads-up’.
IFRS news is a weekly newsletter designed to highlight the most significant IFRS changes, proposals and events as reported in Deloitte IAS Plus publications. These newsletters are published at the time of release of new and revised Standards and Interpretations, Exposure Drafts and discussion documents, including summaries of the documents and considerations of the principal amendments/proposals.
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Annual improvements — 2018-2020 cycle
The IASB's annual improvements project provides a streamlined process for dealing effi-ciently with a collection of amendments to IFRSs...More
4 July 2018
IASB publishes proposals for amendments under its Annual Improvements process
This edition outlines the proposals set out in the recent Exposure Draft ED/2019/2 Annual Improvements to IFRS Standards 2018–2020 (the ‘ED’).
The ED proposes amendments to the following Standards:
· IFRS 1 First-time Adoption of International Financial Reporting Standards;
· IFRS 9 Financial Instruments;
· Illustrative Examples accompanying IFRS 16 Leases;
· IAS 41 Agriculture...More
4 July 2018
IASB proposes to update references to the Conceptual Framework in IFRS 3
This edition addresses the proposed amendments to IFRS 3 Business Combinations set out in Exposure Draft ED/2019/3 Reference to the Conceptual Framework (Proposed amendments to IFRS 3) (the ‘ED’) that has been published by the International Accounting Standards Board (IASB) in May 2019...More
4 July 2018
Closing out 2018
In this special edition, we set out financial reporting issues that may be relevant for years ending on or after 31 December 2018 as a result of areas of regulatory focus, the current economic environment or changes in accounting standards...More