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IFRS newsletter

2011-2017 Archive

This Deloitte newsletter includes the summaries of new and revised standards and interpretations, exposure drafts and discussion documents, including summaries of the documents and consideration of the principal amendments/proposals.

IFRS newsletter - July 2017

IFRIC previously published the draft Interpretation to provide guidance when there is uncertainty over income tax treatments.

IFRS newsletter - March 2017

Under its publication around enforcement priorities for 2016 financial statements, the European Securities and Markets Authority (ESMA) emphasizes that the areas of focus will constitute: presentation of financial performance, financial instruments: distinction between equity instruments and financial liabilities and disclosures of the impact of the new standards on IFRS financial statements

IFRS newsletter - January 2016

This first 2016 edition of the IFRS Newsletter comprised the following topics: IFRS Updates, Update on New Leases standard (IFRS 16), spotlight on application on IFRS 15, 'Revenue from contracts with customers' and ESMA communications.

IFRS newsletter - June 2014

IFRS 15 outlines a single comprehensive model for entities to use in accounting for revenue arising from contracts with customers.

IFRS newsletter - December 2012

Overview of the model. Defining an “investment entity”. Investments in associates and joint ventures. Non-investment entities.

IFRS newsletter - July 2012

Recent change in the organization of our IFRS Centre of Excellence in Luxembourg. We are very pleased to announce that three excellent persons within our firm become new team members of our IFRS Centre of Excellence in Luxembourg.

IFRS newsletter - August 2011

Amendments to IAS 19 Employee Benefits. Presentation of Items of Other Comprehensive Income - Amendments to IAS 1 Presentation of Financial Statements. Exposure Draft of Improvements to IFRSs 2011.

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