On 31 March 2022, the European Securities and Markets Authority (ESMA) published a report on the enforcement and regulatory activities of accounting enforcers within the European Union in 2021.
The European Financial Reporting Advisory Group (EFRAG) updated its report showing the status of endorsement of each IFRS, including standards, interpretations, and amendments, most recently on 3 March 2022.
On 2 March 2022, the amendments to IAS 8 Accounting Policies, Changes in Accounting Estimates titled Definition of Accounting Estimates were endorsed by the European Commission for use in the European Union. Th…
On 2 March 2022, the amendments to IAS 1 Presentation of Financial Statements and IFRS Practice Statement 2 Making Materiality Judgements titled Disclosure of Accounting Policies were endorsed by the European C…
On 17 March 2022, Deloitte’s Global Office issued a 26 pages publication titled “IFRS in Focus – Financial Reporting Considerations Related to the Russia-Ukraine War”.
The European Financial Reporting Advisory Group (EFRAG) updated its report showing the status of endorsement of each IFRS, including standards, interpretations, and amendments, most recently on 1 February 2022.…
We bring two interesting final agenda decisions issued by IFRS Interpretations Committee in 2021.
The European Financial Reporting Advisory Group (EFRAG) updated its report showing the status of endorsement of each IFRS, including standards, interpretations, and amendments, most recently on 28 December 2021…
The version of the model consolidated financial statements under IFRSs as adopted by the EU prepared by the Prague office of Deloitte is available on Deloitte’s website in both Czech and English.