Software-as-a-Service arrangements
There has been an evolution in the technological architecture of entities across the world. This has resulted in potentially significant accounting changes for entities that have entered into cloud-computing ar…
IFRS EU Endorsement Process [September 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 31 August 2021.
Five amendments to IFRSs endorsed for use in the EU
We bring you an overview of new amendments to IFRSs recently endorsed by the European Commission. These are Amendments to IFRS 3, IFRS 16, IAS 16, IAS 37 and Annual Improvements 2018-2020. What are the amendme…
New extracts from the ESMA database of IFRS decisions
In July 2021, the European Securities and Markets Authority (ESMA) published further extracts from its confidential database of enforcement decisions taken by European national enforcers.
IFRS EU Endorsement Process [June 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 7 May 2021.
Three new IFRS Publications by Deloitte
In April and May 2021, Deloitte’s Global IFRS Office published three new interesting publications relating to IFRS.
IFRS EU Endorsement Process [May 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 7 May 2021.
IASB published amendments to IAS 12
On 7 May 2021, the International Accounting Standards Board (IASB) published Amendments to IAS 12 Deferred Tax related to Assets and Liabilities arising from a Single Transaction that clarify how companies acco…
IFRS EU Endorsement Process [April 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 2 April 2021.