IFRS, GAAP and IAS Plus

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The change to the definition of control in IFRS 10, Consolidated Financial Statements [“IFRS 10”] is expected to have a significant effect on the investment management industry.

Deloitte has developed high-quality e-learning modules on IFRS (International Financial Reporting Standards) to help users develop their knowledge and application of the basic principles and concepts of the IFRS (International Financial Reporting Standards)'s and IAS's. The IFRS (International Financial Reporting Standards) e-learning modules are available free of charge and may be used freely, without alteration from the original form and subject to the terms of the Deloitte copyright over the material.

IAS Plus features an extensive collection of news and resources about International Financial Reporting Standards (IFRS), the International Accounting Standards Board (IASB) and international accounting and auditing developments.

The International Accounting Standards Board (IASB) has published the final version of IFRS 9 'Financial Instruments' bringing together the classification and measurement, impairment and hedge accounting phases of the IASB's project to replace IAS 39 'Financial Instruments: Recognition and Measurement'.

The International Accounting Standards Board (IASB) standard IFRS 15 ‘Revenue from Contracts with Customers’.

IFRS 16 supersedes IAS 17 'Leases' and related interpretations and is effective for periods beginning on or after 1 January 2019, with earlier adoption permitted if IFRS 15 'Revenue from Contracts with Customers' has also been applied. Find out more.

Deloitte has developed high-quality e-learning modules on IFRS (International Financial Reporting Standards) to help users develop their knowledge and application of the basic principles and concepts of the IFRS (International Financial Reporting Standards)'s and IAS's. The IFRS (International Financial Reporting Standards) e-learning modules are available free of charge and may be used freely, without alteration from the original form and subject to the terms of the Deloitte copyright over the material.

Explore the popularity of Environmental, Social, and Governance (ESG) Bonds and what companies are considering as they seek to promote good social behaviour while mitigating the risk of a negative impact on the bottom line in the latest PoV from Deloitte Assurance.

Complex problems need smart solutions. Equipped with leading-edge technology, Deloitte delivers deeper insights and an impact that goes beyond the expected.

Integrated reporting is a broad approach to corporate reporting that not only addresses stakeholders demands today, but also creates a foundation for future standards in an evolving corporate reporting landscape.

Developments in Supplier Finance arrangements that bring banks into the trade payables equation has resulted in difficult judgments for some Buyers.