IFRS news

Article

IFRS news

2017

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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IASB proposes to amend IAS 16

This edition outlines the proposed amendments to IAS 16 Property, Plant and Equipment set out in the recent Exposure Draft (ED) 2017/4 issued by the International Accounting Standards Board (IASB)...More

5 July 2017

IASB issues IFRIC 23 Uncertainty over Income Tax Treatments

This edition outlines a new Interpretation, IFRIC 23 Uncertainty over Income Tax Treatments, issued by the International Accounting Standards Board (‘IASB’).

The Interpretation sets out how to determine the accounting tax position when there is uncertainty over income tax treatments...More

20 June 2017

IASB issues IFRS 17 – Insurance Contracts

The new Standard establishes the principles for the recognition, measurement, presentation and disclosure of insurance contracts and supersedes IFRS 4 Insurance Contracts...More

30 May 2017

Spotlight on key judgements and estimates disclosures

This edition addresses the requirements of IAS 1 Presentation of Financial Statements relating to the disclosure of key judgements management has made in the process of applying accounting policies and of assumptions and other sources of estimation uncertainty underlying amounts included in the financial statements...More

23 May 2017

IASB publishes a discussion paper on Principles of Disclosures

The Board has issued this DP as part of its Disclosure Initiative. The DP analyses concerns about what information is disclosed in general purpose financial reports, and how it is disclosed. The main focus is on identifying steps the IASB could take to help improve the quality of information available to the users of the financial reports...More

19 May 2017

IASB proposes to amend IFRS 9 in relation to prepayment features with negative compensation

This edition outlines the proposed amendments to IFRS 9 Financial Instruments set out in the recent Exposure Draft (ED) 2017/3 issued by the International Accounting Standards Board (‘IASB’)...More

18 May 2017

Closing out 2016

In this edition, we set out financial reporting issues that may be relevant for years ending on or after 31 December 2016 as a result of areas of regulatory focus, the current economic environment or changes in accounting standards...More

10 January 2017
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