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Need to know - February 2024 (EU Taxonomy Regulation)Need to know - January 2024 (California Climate Legislation)Need to know - December 2023 (IASB publishes Exposure Draft Financial Instruments with Characteristics of Equity)Need to know - November 2023 (Areas of Focus for Corporate Reporting)Need to know - October 2023 (TNFD publishes final recommendations for nature-related risk management and disclosure)Need to know - October 2023 (IASB publishes amendments to IFRS for SMEs for OECD tax reform)Need to know - October 2023 (European Sustainability Reporting Standards finalised)Need to know - October 2023 (Transition Plan Taskforce (TPT) publishes final disclosure framework on climate transition plans)Need to know - May 2023 (ISSB proposes methodology for enhancing the international applicability of the SASB Standards)Need to know - September 2023 (IASB amends IAS 21 to clarify when a currency is exchangeable and how to determine the exchange rate when it is not)Need to know - September 2023 (IASB proposes amendments to IFRS Accounting Standards as part of its annual improvements process)Need to know - July 2023 (Areas of Focus for Corporate Reporting)Need to know - July 2023 (ISSB publishes first IFRS Sustainability Disclosure Standards)Need to know - July 2023 (IASB seeks views on the post-implementation review of IFRS 15)Need to know - June 2023 (IASB seeks views on the post-implementation review of the IFRS 9 impairment requirements)Need to know - June 2023 (European Commission consults on delegated regulation for European Sustainability Reporting Standards)Need to know - June 2023 (IASB amends IAS 12 to introduce a temporary exception from accounting for deferred taxes arising from OECD Pillar Two model rules)Need to know - June 2023 (IASB proposes amendments to the IFRS for SMEs for OECD tax reform)Need to know - June 2023 (The UK climate-related financial disclosure regulations)Need to know - June 2023 (IASB amends IAS 7 and IFRS 7 to address supplier finance arrangements)Need to know - May 2023 (UK government publishes Green Finance Strategy – Mobilising green investment)Need to know - May 2023 (Reporting in uncertain times: Impact of recent events in the banking sector)Need to know - May 2023 (ISSB seeks feedback on its agenda priorities)Need to know - April 2023 (IASB proposes amendments to the classification and measurement requirements of financial instruments)Need to know - March 2023 (Periodic review of FRS 102)Need to know - March 2023 (Worldwide reach of the Corporate Sustainability Reporting Directive – final text published in Official Journal)Need to know - January 2023 (IASB proposes amendments to IAS 12 to introduce a temporary exception from accounting for deferred taxes arising from OECD Pillar Two model rules)Need to know - October 2022 (IASB amends IFRS 16 Leases to add subsequent measurement requirements for lease liabilities arising from sale and leaseback transactions)Need to know - October 2022 (Worldwide reach of the Corporate Sustainability Reporting Directive)Need to know - September 2022 (IASB proposes amendments to the IFRS for SMEs Accounting Standard)Need to know - July 2022 (FCA Policy Statement and Listing Rule promoting better climate-related financial disclosures aligned with TCFD)Need to know - May 2022 (EFRAG launches consultation on first set of European Sustainability Reporting Standards)Need to know - April 2022 (Reporting on periods ending on or after 30 June 2022—Inflation in Turkey)Need to know - April 2022 (ISSB proposes global baseline of sustainability disclosure standards for capital markets)Need to know - 22 March 2022 (Financial Reporting Considerations Related to the Russia-Ukraine War)Need to know - January 2022 (IASB amends the transition requirements of IFRS 17)Need to know - December 2021 (IASB proposes amendments to IAS 7 and IFRS 7 to address supplier finance arrangements)Need to know - November 2021 (IASB proposes amendments to IAS 1 regarding the classification of liabilities with covenants)IFRS Foundation creates new board to set global sustainability standards (November 2021)Need to know - October 2021 (IASB seeks views on the post-implementation review of the IFRS 9 classification and measurement requirements)Need to know - August 2021 (IASB proposes a minor amendment regarding the initial application of IFRS 17 and IFRS 9)Need to know - August 2021 (IASB proposes reduced disclosures for subsidiaries without public accountability)Need to know - June 2021 (IASB proposes a revised Practice Statement on Management Commentary)European Commision publishes proposed Corporate Sustainability Reporting Directive (May 2021)Need to know - May 2021 (IASB amends IAS 12 for deferred tax related to assets and liabilities arising from a single transaction)Need to know - May 2021 (IFRS Foundation Trustees propose amendments to the IFRS Foundation Constitution)Need to know - April 2021 (IASB proposes amendments to IAS 21 to specify when a currency is exchangeable and how to determine the exchange rate when it is not)Need to know - April 2021 (IASB seeks views on what the Board’s priorities should be over the next five years)Need to know - April 2021 (IASB publishes amendment to IFRS 16 to extend the practical relief on COVID-19-related rent concessions)Need to know - April 2021 (IASB proposes amendments to the disclosure requirements in IAS 19 and IFRS 13)Need to know - February 2021 (FCA Policy Statement and Listing Rule promoting better climate-related financial disclosures aligned with TCFD)Need to know - February 2021 (FRC issues Amendments to FRS 102 – Interest Rate Benchmark Reform (Phase 2))Need to know - February 2021 (IASB amends IAS 8 to clarify the definition of accounting estimates)Need to know - February 2021 (IASB amends IAS 1 and IFRS Practice Statement 2 with regard to the disclosure of accounting policies)Need to know - February 2021 (IASB proposes amendment to IFRS 16 to extend the practical relief on rent concessions)Need to know - February 2021 (IASB proposes new Standard on Regulatory Assets and Regulatory Liabilities)Need to know - January 2021 (IFRS Foundation publishes educational material on the requirements of IFRS Standards relevant for going concern assessments)New Prototype Climate-related Financial Disclosure Standard – accelerating progress towards global sustainability standards (December 2020)Need to know - September 2020 (Accounting, auditing and corporate governance – legal and regulatory changes arising from Brexit) **Updated 28 January 2021**Need to know - September 2020 (Accounting considerations related to the Coronavirus 2019 disease for FRS 102 reporters) ** Updated 21 January 2021**Need to know - April 2020 (Accounting Considerations Related to Coronavirus 2019 Disease) **Updated 11 November 2020**Need to know - December 2020 (IASB seeks information on its post-implementation review of IFRS 10, IFRS 11 and IFRS 12)Need to know - December 2020 (IASB proposes to amend IFRS 16 Leases to clarify the measurement of lease liabilities in sale and leaseback transactions)Need to know - December 2020 (IASB publishes Discussion Paper on Business Combinations under Common Control)Need to know - October 2020 (Ground-breaking proposal from IFRS Foundation points to global standards for sustainability reporting)Progress towards a Comprehensive Corporate Reporting System (September 2020)Need to know - September 2020 (IASB issues 'Interest Rate Benchmark Reform—Phase 2 (Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16'))Need to know - July 2020 (IASB defers effective date for 'Classification of Liabilities as Current and Non-Current')Need to know - June 2020 (IASB issues amendments to IFRS 17 Insurance Contracts)Need to know - June 2020 (COVID-19 and financial reporting under IFRS Standards—what lies ahead)Need to know - June 2020 (IASB finalises amendment to IFRS 16 'Leases' regarding COVID-19-related rent concessions)Need to know - May 2020 (IASB publishes package of narrow-scope amendments to IFRS Standards)Need to know - May 2020 (IASB proposes to defer effective date for 'Classification of Liabilities as Current and Non-current')Need to know - April 2020 (IASB proposes to amend IFRS 16 'Leases' regarding COVID-19-related rent concessions)Need to know - April 2020 (IASB proposes Interest Rate Benchmark Reform—Phase 2 Proposed amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16)Need to know - April 2020 (Expected Credit Loss Accounting Considerations Related to Coronavirus 2019 Disease)Need to know - March 2020 (IASB publishes Discussions Paper on 'Business Combinations — Disclosures, Goodwill and Impairment')Need to know - January 2020 (IASB proposes new Standard titled 'General Presentation and Disclosures')Need to know - September 2019 (IASB issues Interest Rate Benchmark Reform amendments to IFRS 9, IAS 39 and IFRS 7)Need to know - July 2019 (IASB proposes amendments to IAS 12 Income Taxes)Need to know - June 2019 (IASB proposes to update references to Conceptual Framework in IFRS 3)Need to know - May 2019 (Interest Rate Benchmark Reform amendments to IFRS 9 and IAS 39)Need to know - May 2019 (IASB publishes proposals for amendments under its Annual Improvements Process)Need to know - March 2019 (Accounting, auditing and corporate governance – legal and regulatory changes arising from a “No Deal” Brexit)Need to know - March 2019 (FRCs Guidance Strategic Report)Need to know - February 2019 (FRC proposes amendments to FRS 101 and FRS 102)