Contributions from Deloitte & Touche LLP

iGAAP in Focus

These are publications on Deloitte IAS Plus which provide at the time of release of new and revised Standards and Interpretations, Exposure Drafts and discussion documents, including summaries of the documents and consideration of the principal amendments/proposals. Prior to 2022, the newsletter was called IFRS in Focus.

2025

iGAAP in Focus — EU Commission proposes significant reduction in sustainability and due diligence reporting requirements ("omnibus proposals")

iGAAP in Focus — Closing Out (December 2025)

iGAAP in Focus — ISSB finalises amendments to IFRS S2 regarding specific greenhouse gas emissions disclosure requirements

iGAAP in Focus — IASB proposes new requirements on risk mitigation accounting

iGAAP in Focus — EFRAG submits draft European Sustainability Reporting Standards to the European Commission

iGAAP in Focus — IASB publishes illustrative examples for disclosures of uncertainties in the financial statements using climate-related scenarios

iGAAP in Focus — IASB publishes amendments to IAS 21 on translation to a hyperinflationary presentation currency

iGAAP in Focus — GHG Protocol consults on amendments to its 'Scope 2 Guidance'

iGAAP in Focus — IFRS Foundation updates educational material on the requirements of IFRS Accounting Standards relevant for going concern assessments

iGAAP in Focus — IASB issues amendments to IFRS 19 to reduce disclosure requirements for new or recently amended IFRS Accounting Standards

iGAAP in Focus — EFRAG proposes revised European Sustainability Reporting Standards

iGAAP in Focus — ISSB proposes enhancements to the SASB standards and consequential amendments to the 'Industry-based Guidance on Implementing IFRS S2'

iGAAP in Focus — IASB publishes revised practice statement on management commentary

iGAAP in Focus — IASB seeks views on the post-implementation review of IFRS 16

iGAAP in Focus — ISSB proposes amendments to IFRS S2 regarding specific greenhouse gas emissions disclosure requirements

iGAAP in Focus — IASB publishes third edition of the 'IFRS for SMEs' Accounting Standard

iGAAP in Focus — Worldwide reach of the Corporate Sustainability Reporting Directive (updated February 2025)

iGAAP in Focus — EU Commission announces far-reaching simplification in the fields of sustainability reporting, due diligence and taxonomy

iGAAP in Focus — IASB finalises amendments on contracts that reference nature-dependent electricity

2024

iGAAP in Focus — Closing Out (December 2024)

iGAAP in Focus — Financial reporting: IASB proposes targeted improvements to the accounting for provisions

iGAAP in Focus — Sustainability reporting: California Climate Legislation—Reporting deadlines remain unchanged under new senate bill

iGAAP in Focus — European sustainability reporting: Fair presentation under the Corporate Sustainability Reporting Directive (CSRD)

iGAAP in Focus — Financial reporting: IASB proposes amendments to IAS 28 to answer application questions on how an investor applies the equity method

iGAAP in Focus — Financial reporting: IASB proposes amendments to IFRS 19

iGAAP in Focus — Financial reporting: IASB proposes illustrative examples for climate-related and other uncertainties in the financial statements

iGAAP in Focus — Financial reporting: IASB proposes amendments to IAS 21 on translations to a hyperinflationary presentation currency

iGAAP in Focus — Financial reporting: IASB issues amendments to IFRS Accounting Standards as part of its annual improvements process

iGAAP in Focus — Financial Reporting: IASB issues amendments to the classification and measurement requirements of financial instruments

iGAAP in Focus — Financial reporting: IASB introduces reduced disclosure framework for subsidiaries

iGAAP in Focus — Financial reporting: IASB proposes amendments for contracts to buy or sell renewable electricity that have specified characteristics

iGAAP in Focus — Financial reporting: IASB publishes new standard on presentation and disclosure in financial statements

iGAAP in Focus — Financial reporting: IASB proposes addendum to exposure draft 'Third edition of the IFRS for SMEs Accounting Standard'

iGAAP in Focus — Financial reporting: IASB proposes amendments to improve reporting on acquisitions

iGAAP in Focus — European sustainability reporting: EFRAG proposes ESRS for listed small- and medium-sized enterprises

iGAAP in Focus — Sustainability reporting: SEC adopts rule that requires climate-related disclosures

2023

iGAAP in Focus — Sustainability reporting: California Climate Legislation

iGAAP in Focus — Closing out (December 2023)

iGAAP in Focus — Sustainability reporting: TNFD publishes final recommendations for nature-related risk management and disclosure

iGAAP in Focus — Sustainability reporting: California Climate Legislation

iGAAP in Focus — Financial Reporting: IASB publishes amendments to 'IFRS for SMEs' for OECD tax reform

iGAAP in Focus — European sustainability reporting: European Sustainability Reporting Standards finalised

iGAAP in Focus — Financial reporting: IASB proposes amendments to IFRS Accounting Standards as part of its annual improvements process

iGAAP in Focus — Financial reporting: IASB amends IAS 21 to clarify when a currency is exchangeable and how to determine the exchange rate when it is not

iGAAP in Focus — Financial reporting: IASB seeks views on the post-implementation review of IFRS 15

iGAAP in Focus — Sustainability reporting: ISSB publishes first IFRS Sustainability Disclosure Standards

iGAAP in Focus — European sustainability reporting: European Commission consults on delegated regulation for European Sustainability Reporting Standards

iGAAP in Focus — Financial reporting: IASB proposes amendments to the IFRS for SMEs for OECD tax reform

iGAAP in Focus — Financial reporting: IASB seeks views on the post-implementation review of the IFRS 9 impairment requirements

iGAAP in Focus — Financial reporting: IASB amends IAS 7 and IFRS 7 to address supplier finance arrangements

iGAAP in Focus — Financial reporting — IASB amends IAS 12 to introduce a temporary exception from accounting for deferred taxes arising from OECD Pillar Two model rules

iGAAP in Focus — Sustainability reporting: ISSB proposes methodology for enhancing the international applicability of the SASB Standards

iGAAP in Focus — Sustainability reporting: TNFD publishes final draft of its Nature-related Risk and Opportunity Management and Disclosure Framework

iGAAP in Focus — Sustainability reporting: ISSB seeks feedback on its agenda priorities

iGAAP in Focus — Financial reporting — Reporting in uncertain times: Impact of recent events in the banking sector

iGAAP in Focus — Financial Reporting: IASB proposes amendments to the classification and measurement requirements of financial instruments

iGAAP in Focus — Financial Reporting: IASB proposes amendments to IAS 12 to introduce a temporary exception from accounting for deferred taxes arising from OECD Pillar Two model rules

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IFRS in your pocket

‘IFRS in your pocket’ is a comprehensive summary of current IFRS Standards and Interpretations along with details of projects on the standard-setting agenda of the IASB and ISSB. Backing this up is information about the IASB, the ISSB and an analysis of the use of IFRS Standards around the world.

IFRS in your pocket 2025

IFRS in your pocket 2024

IFRS in your pocket 2023

IFRS in your pocket 2022

IFRS in your pocket 2021

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A Closer Look

A closer look provides detailed analysis of particular aspects of key projects and other developments of the International Accounting Standards Board (IASB), focusing on topics of wide interest.

A Closer Look — IAS 36 Impairment of non-financial assets – reminders and hot topics – May 2023

A Closer Look — IFRS 17 for Non-insurers – April 2023

A Closer Look — Investor demand for corporate reporting in line with the Paris Agreement on climate change – March 2022

A Closer Look — Software-as-a-Service arrangements — Accounting changes are the result of an era of digital transformation – June 2021

A Closer Look — Special purpose acquisition companies – May 2021

A Closer Look — Financial instrument disclosures when applying Interest Rate Benchmark Reform – Phase 1 amendments to IFRS 9 and IAS 39 and Phase 2 amendments to IFRS 9, IAS 39, IFRS 4 and IFRS 16 – December 2020

A Closer Look — Investor demand for corporate reporting in line with the Paris Agreement on climate change – December 2020

A Closer Look — Financial instruments disclosures when applying the amendments to IFRS 9 and IAS 39 on Interest Rate Benchmark Reform – December 2019

A Closer Look — Revenue recognition - evaluating whether an entity is acting as a principal or as an agent – June 2019

A Closer Look — Measurement of expected credit losses for intercompany loan assets with no documented contractual term – May 2019

A Closer Look — Applying the expected credit loss model to trade receivables using a provision matrix – September 2018

A Closer Look — Impact of transition from IAS 39 to IFRS 9 on the exchange of modification of financial liabilities – December 2017

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IFRS on Point

These are publications on Deloitte IAS Plus which highlights critical financial and sustainability reporting developments and main reporting-related news stories of the previous month.

IFRS on Point (November 2025)

IFRS on Point (October 2025)

IFRS on Point (September 2025)

IFRS on Point (August 2025)

IFRS on Point (July 2025)

IFRS on Point (June 2025)

IFRS on Point (May 2025)

IFRS on Point (April 2025)

IFRS on Point (March 2025)

IFRS on Point (February 2025)

IFRS on Point (January 2025)

IFRS on Point (December 2024)

IFRS on Point (November 2024)

IFRS on Point (October 2024)

IFRS on Point (September 2024)

IFRS on Point (August 2024)

IFRS on Point (July 2024)

IFRS on Point (June 2024)

IFRS on Point (May 2024)

IFRS on Point (April 2024)

IFRS on Point (March 2024)

IFRS on Point (February 2024)

IFRS on Point (January 2024)

IFRS on Point (December 2023)

IFRS on Point (November 2023)

IFRS on Point (October 2023)

IFRS on Point (September 2023)

IFRS on Point (August 2023)

IFRS on Point (July 2023)

IFRS on Point (June 2023)

IFRS on Point (May 2023)

IFRS on Point (April 2023)

IFRS on Point (March 2023)

IFRS on Point (February 2023)

IFRS on Point (January 2023)

IFRS on Point (December 2022)

IFRS on Point (November 2022)

IFRS on Point (October 2022)

IFRS on Point (September 2022)

IFRS on Point (August 2022)

IFRS on Point (July 2022)

IFRS on Point (June 2022)

IFRS on Point (May 2022)

IFRS on Point (April 2022)

IFRS on Point (March 2022)

IFRS on Point (February 2022)

IFRS on Point (January 2022)

IFRS on Point (December 2021)

IFRS on Point (November 2021)

IFRS on Point (October 2021)

IFRS on Point (September 2021)

IFRS on Point (August 2021)

IFRS on Point (July 2021)

IFRS on Point (June 2021)

IFRS on Point (May 2021)

IFRS on Point (April 2021)

IFRS on Point (March 2021)

IFRS on Point (February 2021)

IFRS on Point (January 2021)

IFRS on Point (December 2020)

IFRS on Point (November 2020)

IFRS on Point (October 2020)

IFRS on Point (September 2020)

IFRS on Point (August 2020)

IFRS on Point (July 2020)

IFRS on Point (June 2020)

IFRS on Point (May 2020)

IFRS on Point (April 2020)

IFRS on Point (March 2020)

IFRS on Point (February 2020)

IFRS on Point (January 2020)

IFRS on Point (December 2019)

IFRS on Point (November 2019)

IFRS on Point (October 2019)

IFRS on Point (September 2019)

IFRS on Point (August 2019)

IFRS on Point (July 2019)

IFRS on Point (June 2019)

IFRS on Point (May 2019)

IFRS on Point (April 2019)

IFRS on Point (March 2019)

IFRS on Point (February 2019)

IFRS on Point (January 2019)

IFRS on Point (December 2018)

IFRS on Point (November 2018)

IFRS on Point (October 2018)

IFRS on Point (September 2018)

IFRS on Point (August 2018)

IFRS on Point (July 2018)

IFRS on Point (June 2018)

IFRS on Point (May 2018)

IFRS on Point (April 2018)

IFRS on Point (March 2018)

IFRS on Point (February 2018)

IFRS on Point (January 2018)

IFRS on Point (December 2017)

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Insurance

Insurance webcast 93 — Accounting for catastrophe bonds by investors in an IFRS 17 world

Insurance webcast 92 — Understanding Financial Statements after the adoption of IFRS 17

Insurance webcast 91 — Guaranteed insurability: where is its “boundary”?

Insurance webcast 90 — Agenda Decision Multi-currency Groups of Insurance Contracts (IFRS 17 and IAS 21)

Insurance webcast 89 — Cancellation rights, payment terms and coverage obligations — How to handle IFRS 17 complexity efficiently

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IFRS Project Insights Update

These are publications on Deloitte IAS Plus which provide updates on the current status of active IASB and high level summaries of decisions to date.

Insurance contracts (March 2017)

Leases (November 2015)

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IFRS Industry Insights

These are publications on Deloitte IAS Plus which provide latest insights into the implications of existing IFRSs and/or ongoing IASB projects on specific industries.