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IFRS in your pocket 2021 Abbreviations 1 Foreword 2 Deloitte Accounting Research Tool (DART) 4 Our IAS Plus website 6 IFRS Standards around the world 8 The IFRS Foundation and the Board 10 Standards, Interpretations and Practice Statements 20 Board projects 127 Deloitte IFRS resources 137 Contacts 139 Contents IFRS in your pocket 1 Abbreviations ARC Accounting Regulatory C...

IFRS on Point IFRS Global Office April 2021 International headlines Board decides to extend the practical relief regarding COVID-19-related rent concessions In May 2020, the International Accounting Standards Board (Board) amended IFRS 16 to provide lessees with a practical expedient that relieves a lessee from assessing whether a COVID-19-related rent concession is a lease modification. ...

IFRS in Focus IASB seeks views on what the Board’s priorities should be over the next five years This IFRS in Focus outlines the contents of the Request for Information: Third Agenda Consultation (the RfI), published by the International Accounting Standards Board (Board) in March 2021. • The Board launched its third agenda consultation with a Request for Information to seek views on the st...

The International Accounting Standards Board's user advisory group, the Capital Markets Advisory Committee (CMAC), met on 11 March 2021. The topics for discussion were as follows: Post-implementation Review of IFRS 9—Classification and Measurement Post-implementation Review of IFRS 10, IFRS 11 and IFRS 12 Rate-regulated Activities Business Combinations Under Common Control The summary, recordings ...