На главную Инструменты Панель оптимизатора

Новости Реклама у нас Обратная связь

06.09.2017 в 12:01 Старт проекта

Google pr	26.11.2014

Яндекс ТиЦ	25.06.2019
поиск	28.06.2019
каталог	16.01.2018

⚑ Установить информеры апдейтов на сайт

Витрина ссылок[Добавить]

Заработок в интернете без вложений

Анализ сайта

Войти или зарегистрироваться

Забыли пароль?

Главная Инструменты Анализ сайта

Данный инструмент поможет Вам Выполнить анализ сайта по наиболее значимым показателям сайта.

URL	iasplus.com (WHOIS IP, WHOIS DOMAIN)
Заголовок	IAS Plus — IFRS, global financial reporting and accounting resources
Ключевые слова	(нет)
Описание	Deloitte
Тэг h1	IAS plus
Размер страницы	148.57 Kb
Кодировка	UTF-8
IP сайта	170.194.156.208 Все сайты на IP
Скорость загрузки	114.41 Kb/s
Время загрузки	1.3 sec
Перенаправление	https://www.iasplus.com/en
Внутренние / внешние ссылки	Анализ
Анализ контента страницы	Выполнить
Посетителей за сутки по LI	?
Посетителей за месяц по LI	?
Сервер сайта	www.dc.com
Расположение датацентра	United States
Сервер	?
Хостинг № ❶	👍 Сервис рекомендует!
Стоимость сайта	Узнать стоимость сайта ₽

Постоянная ссылка на страницу

http://hroni.ru/tools/analysis/iasplus.com

Основные показатели сайта[ Скрыть ]

Яндекс ИКС:

Склей домена: Нет

С WWW

Без WWW

Яндекс Ранг: 0 из 6

Яндекс.Каталог: (не описан в каталоге)

Повысить индекс качества сайта (ИКС) регистрируя сайт на форумах

Google PageRank: 0 из 10

Alexa Traffic Rank: 101231

Alexa Traffic Rank (график):

Счетчик Live Internet:

Поисковый трафик с Google[ Скрыть ]

Backlink History (Majestic SEO)[ Скрыть ]

Наличие сайта в каталогах[ Скрыть ]

Яндекс Каталог: (Нет)	Посмотреть	DMOZ:	Посмотреть
Google каталог:	Посмотреть	Mail.ru:	Посмотреть
Aport:	Посмотреть	Rambler Top 100:	Посмотреть

Проиндексировано страниц[ Скрыть ]

Яндекс:	Посмотреть	Google:	Посмотреть
Bing:	Посмотреть	Yahoo:	Посмотреть
Rambler:	Посмотреть

Ссылаются на сайт из[ Скрыть ]

Яндекс:	Посмотреть	Сайты из Я-Каталога:	Посмотреть
Яндекс блоги:	Посмотреть	Google:	Посмотреть
Google блоги:	Посмотреть	Yahoo:	Посмотреть
Bing:	Посмотреть	Rambler:	Посмотреть
Яндекс картинки:	Посмотреть	Google картинки:	Посмотреть

Дополнительная информация[ Скрыть ]

В кэше Google:	Посмотреть	В кэше Yandex:	Посмотреть
Похожие сайты в Google:	Посмотреть	История сайта:	Посмотреть
Упоминания в Ответы@Mail.ru:	Посмотреть	Поиск плагиата:	Посмотреть

Дополнительные инструменты[ Скрыть ]

Проверка валидности HTML:	Посмотреть	Проверка валидности CSS:	Посмотреть
Ping\Traceroute\DNS:	Посмотреть	Скорость загрузки страницы:	Посмотреть

Данные страницы[ Скрыть ]

Ответ сервера

HTTP/1.1 200 OK
Strict-Transport-Security: max-age=63072000; includeSubdomains;
Content-Language: en
X-Frame-Options: SAMEORIGIN
Content-Type: text/html;charset=utf-8
X-XSS-Protection: 1; mode=block
X-Content-Type-Options: nosniff
Content-Security-Policy: connect-src 'self' cdn.cookielaw.org *.onetrust.com www.google-analytics.com *.addthis.com *.go-mpulse.net *.akstat.io *.akamaihd.net; font-src 'self' 'unsafe-inline' fonts.gstatic.com; frame-src *.iasplus.com *.videomarketingplatform.co butoembed.twentythree.net video.ranguinc.com *.youtube.com *.buto.tv *.google.com *.addthis.com *.facebook.com; img-src 'self' data: data www2.deloitte.com deloitte.122.2o7.net www.google-analytics.com; script-src 'self' *.onetrust.com cdn.cookielaw.org 'unsafe-eval' 'unsafe-inline' data: www.gstatic.com *.go-mpulse.net *.akamaihd.net *.google.com assets.adobedtm.com *.facebook.net *.addthis.com *.addthisedge.com www.google-analytics.com; style-src 'self' 'unsafe-inline' fonts.googleapis.com;
X-Akamai-Transformed: 9 - 0 pmb=mRUM,2
Cache-Control: private, must-revalidate, max-age=0
Expires: Mon, 06 Feb 2023 07:18:28 GMT
Date: Mon, 06 Feb 2023 07:18:28 GMT
Transfer-Encoding:  chunked
Connection: keep-alive
Connection: Transfer-Encoding
Server-Timing: cdn-cache; desc=HIT
Server-Timing: edge; dur=1

Файл robots.txt, размер: 129.48 Kb , проверить на Яндекс.Вебмастер

<!DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN" "http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd"><html xmlns="http://www.w3.org/1999/xhtml" lang="en" xml:lang="en">
<head>
    <title>IAS Plus — IFRS, global financial reporting and accounting resources</title>
    <meta name="viewport" content="user-scalable=yes, width=device-width, initial-scale=1" />
    <link rel="stylesheet" type="text/css" media="screen" href="https://www.iasplus.com/portal_css/Sunburst%20Theme/reset-cachekey-5be41cf3650dd497f8ae9c7c72347c8c.css" /><link rel="stylesheet" type="text/css" media="screen" href="https://www.iasplus.com/portal_css/Sunburst%20Theme/resourcecollective.csecssstyle-cachekey-607628868023dcd90cac99a4e8eb071c.css" /><link rel="canonical" href="https://www.iasplus.com/en" /><link rel="apple-touch-icon" sizes="57x57" href="https://www.iasplus.com/++theme++iasplus.theme/images/favicons/en/apple-icon-57x57.png" /><link rel="apple-touch-icon" sizes="60x60" href="https://www.iasplus.com/++theme++iasplus.theme/images/favicons/en/apple-icon-60x60.png" /><link rel="apple-touch-icon" sizes="72x72" href="https://www.iasplus.com/++theme++iasplus.theme/images/favicons/en/apple-icon-72x72.png" /><link rel="apple-touch-icon" sizes="76x76" href="https://www.iasplus.com/++theme++iasplus.theme/images/favicons/en/apple-icon-76x76.png" /><link rel="apple-touch-icon" sizes="114x114" href="https://www.iasplus.com/++theme++iasplus.theme/images/favicons/en/apple-icon-114x114.png" /><link rel="apple-touch-icon" sizes="120x120" href="https://www.iasplus.com/++theme++iasplus.theme/images/favicons/en/apple-icon-120x120.png" /><link rel="apple-touch-icon" sizes="144x144" href="https://www.iasplus.com/++theme++iasplus.theme/images/favicons/en/apple-icon-144x144.png" /><link rel="apple-touch-icon" sizes="152x152" href="https://www.iasplus.com/++theme++iasplus.theme/images/favicons/en/apple-icon-152x152.png" /><link rel="apple-touch-icon" sizes="180x180" href="https://www.iasplus.com/++theme++iasplus.theme/images/favicons/en/apple-icon-180x180.png" /><link rel="icon" type="image/png" sizes="192x192" href="https://www.iasplus.com/++theme++iasplus.theme/images/favicons/en/android-icon-192x192.png" /><link rel="icon" type="image/png" sizes="32x32" href="https://www.iasplus.com/++theme++iasplus.theme/images/favicons/en/favicon-32x32.png" /><link rel="icon" type="image/png" sizes="96x96" href="https://www.iasplus.com/++theme++iasplus.theme/images/favicons/en/favicon-96x96.png" /><link rel="icon" type="image/png" sizes="16x16" href="https://www.iasplus.com/++theme++iasplus.theme/images/favicons/en/favicon-16x16.png" /><link rel="manifest" href="https://www.iasplus.com/++theme++iasplus.theme/images/favicons/en/manifest.json" /><link rel="alternate" href="https://www.iasplus.com/en-gb" hreflang="en-gb" /><link rel="alternate" href="https://www.iasplus.com/en" hreflang="en" /><link rel="alternate" href="https://www.iasplus.com/fr-ca" hreflang="fr-ca" /><link rel="alternate" href="https://www.iasplus.com/en-us" hreflang="en-us" /><link rel="alternate" href="https://www.iasplus.com/de" hreflang="de" /><link rel="alternate" href="https://www.iasplus.com/en-ca" hreflang="en-ca" /><link id="theme-css" rel="stylesheet" href="/++theme++iasplus.theme/css/bootstrap.min.css" type="text/css" />
    <link rel="stylesheet" href="/++theme++iasplus.theme/css/bootstrap-theme.min.css" type="text/css" />
    <link rel="stylesheet" href="/++theme++iasplus.theme/css/deloitte.min.css" type="text/css" />
    <link href="//fonts.googleapis.com/css?family=Open+Sans" rel="stylesheet" />
<base href="https://www.iasplus.com/en/" /> <meta http-equiv="Content-Type" content="text/html; charset=utf-8" /><meta http-equiv="X-UA-Compatible" content="IE=edge" /><meta name="plone-hyphenator-config" content="{"disable_all_languages": false, "wordlist_save_url": "https://www.iasplus.com/plone_hyphenator_save_wordlist", "selector": "#content-core", "languages": [{"name": "en", "minwordlength": 10, "title": "English (Universal)"}, {"name": "en-gb", "minwordlength": 8, "title": "English (British)"}, {"name": "en-us", "minwordlength": 8, "title": "English (American)"}, {"name": "de", "minwordlength": 8, "title": "Deutsch"}], "global_minwordlength": 4, "wordlist_url": "https://www.iasplus.com/{{LANG}}/hyphen.json", "disable_languages": [], "wordlist_path": "/{{LANG}}/hyphen.json"}" /><meta name="DC.creator" content="admin" /><meta name="DC.format" content="text/plain" /><meta name="DC.language" content="en" /><meta name="DC.date.modified" content="2022-02-23T08:51:58+00:00" /><meta name="DC.date.created" content="2011-11-17T08:29:18+00:00" /><meta name="DC.type" content="Folder" /><meta name="DC.distribution" content="Global" /><meta name="description" content="Deloitte's IAS Plus website provides comprehensive information about international financial reporting in general and the International Accounting Standards Board (IASB) activities in particular — a central knowledge repository on International Financial Reporting Standards (IFRS) and accounting and financial reporting developments in general, including news, analysis and commentary, publications, events, meeting notes and summaries of standards and projects of the IASB in developing IFRS." /><meta name="robots" content="ALL" /><meta name="distribution" content="Global" /><meta content="Folder" name="portaltype" /><meta content="en" name="language" /><meta content="20111117" name="creationdate" /><meta content="20220223" name="modificationdate" /><meta content="20120706" name="publishdate" /><meta content="20120706" name="date" /><meta content="global" name="franchise" /><meta name="msapplication-TileColor" content="#000000" /><meta name="msapplication-TileImage" content="https://www.iasplus.com/++theme++iasplus.theme/images/favicons/en/ms-icon-144x144.png" /><meta name="theme-color" content="#000000" /><meta name="viewport" content="width=device-width, initial-scale=0.6666, maximum-scale=1.0, minimum-scale=0.6666" />       
 
                               </head>

<div class="row">
                <div class="col-md-12">
                    <div id="langControl" class="dropdown pull-right ias-language-dd">
                        <a id="langclickswitch" data-toggle="dropdown" href="#">
                          
            
            
            
                
                    
                    <span class="headerLogin">Global (English)</span>
                
            
            
            
                
            
            
            
                
            
            
            
                
            
            
            
                
            
        
                          <span class="caret"></span></a>

<ul class="dropdown-menu pull-right" role="menu" aria-labelledby="dLabel">
                
                
                    
                    <li>
                        
                        <a href="https://www.iasplus.com/en?set_language=en" title="Global (English)">Global (English)</a>
                    </li>
                    
                
                
                    
                    <li>
                        
                        <a href="https://www.iasplus.com/de?set_language=de" title="Global (Deutsch)">Global (Deutsch)</a>
                    </li>
                    
                
                
                    
                    <li>
                        
                        <a href="https://www.iasplus.com/en-ca?set_language=en-ca" title="Canada (English)">Canada (English)</a>
                    </li>
                    
                
                
                    
                    <li>
                        
                        <a href="https://www.iasplus.com/fr-ca?set_language=fr-ca" title="Canada (Français)">Canada (Français)</a>
                    </li>
                    
                
                
                    
                    <li>
                        
                        <a href="https://www.iasplus.com/en-gb?set_language=en-gb" title="United Kingdom (English)">United Kingdom (English)</a>
                    </li>
                    
                
            </ul>
                    </div>

<a href="javascript:{}" id="clickswitch" class="loginswitch">
                    <span class="headerLogin">Login or Register</span>
                </a>

<ul>
                                    <li id="deloittelogin">
                                        <h1 itemprop="summary">Deloitte User?</h1>

<a class="button floatRight" id="deloitteuserButton" href="https://www.iasplus.com/deloitte/en">
                                            <span>Login</span></a>

</li>
                                    <li>

<label for="__ac_name">Login Name</label>

<input type="text" size="15" name="__ac_name" value="" id="__ac_name" />
                                    </li>
                                    <li></li>
                                    <li>
                                        <label for="__ac_password">Password</label>

<input type="password" size="15" autocomplete="off" name="__ac_password" id="__ac_password" />
                                    </li>
                                    <li class="buttonHolder clearfix">
                                        <br />
                                        <a id="popupLoginButton" class="button floatRight" href="javascript: {}">
                                            <span>Login</span>
                                        </a>

</li>
                                    <li class="loginAction">
                                        <a href="https://www.iasplus.com/en/@@register">
                                            <span>Register</span>
                                        </a>
                                        |
                                        <a href="https://www.iasplus.com/en/mail_password_form">
                                            <span>Forgot password</span>
                                        </a>
                                    </li>
                                </ul>
                            </form>

</div>
                </div>
            </div>
        
            
            
            
            
                 
            
            
            <div id="logoutControl" class="floatRight" style="display: none">

<a id="logoutclickswitch" href="javascript:{}" class="logoutswitch">
                    <span id="loginWelcome">Welcome</span>
                    
                    <span id="userNameShow" class="headerLogin">
                        
                    </span>
                </a>
                <div id="dropdownLogout" style="display: none;">
                <ul>
                    <li>
                        <a id="myAccountLink" href="https://www.iasplus.com/@@personal-information">My account</a>
                        
                    </li>
                    <li>
                        
                        <a id="logoutLink" href="https://www.iasplus.com/en/logout">Logout</a>
                    </li>
                </ul>
                </div>
            </div>

</div>
                </div>
            </div>
        </div>
    </div><div class="container ias-container-nav">
        <div class="navbar navbar-default" role="navigation">
            <div class="container ias-nav-container">
                <div class="navbar-header">
                <div class="row">
                <div class="col-xs-6 ias-header-logo hidden-md hidden-sm hidden-lg"><a title="Home" class="deloitteHeaderLogo floatLeft" href="https://www.iasplus.com/en">
            
            
            <h1 class="offscreen">IAS plus</h1>
            
            
            
        </a></div>
                <div class="col-xs-6 hidden-md hidden-sm hidden-lg ias-wordmark-logo">
                    <a href="/en" title="Home" class="mainLogo mainLogo-en">
                </a></div>
                </div>
                <div class="hidden-md hidden-sm hidden-lg">
	                <div class="row">
		                <div class="col-xs-9">
			                <div class="dropdown ias-language-dd">
			                        <a data-toggle="dropdown" href="#" class="pull-right">
			                          
            
            
            
                
                    
                    <span class="headerLogin">Global (English)</span>
                
            
            
            
                
            
            
            
                
            
            
            
                
            
            
            
                
            
        
			                          <span class="caret"></span></a>

<label class="offscreen" for="SearchableText">Search site</label>
                <input name="q" type="text" size="18" title="Search site..." placeholder="Search site..." accesskey="4" class="form-control" id="nolivesearchGadget" />

</div>
        </div>
    </form>
	                	</div>
	                	<div class="col-xs-2">
			                    <button type="button" class="navbar-toggle pull-right" data-toggle="collapse" data-target="#main-nav"><span class="sr-only">Toggle navigation</span> <span class="icon-bar"></span><span class="icon-bar"></span><span class="icon-bar"></span></button>
			            </div>
	                </div>
                </div>

<div id="main-nav" class="collapse navbar-collapse">
                    <ul class="nav navbar-nav">
        
            <li class="active">
                <a href="https://www.iasplus.com/en" title="">
                    <span>Home</span>
                </a>
            </li>
        
        
            <li class="">
                <a href="https://www.iasplus.com/en/news" title="">
                    <span>News</span>
                </a>
            </li>
        
        
            <li class="">
                <a href="https://www.iasplus.com/en/tag-types" title="">
                    <span>Publications</span>
                </a>
            </li>
        
        
            <li class="">
                <a href="https://www.iasplus.com/en/meeting-types" title="">
                    <span>Meetings</span>
                </a>
            </li>
        
        
            <li class="">
                <a href="https://www.iasplus.com/en/standards" title="">
                    <span>Standards</span>
                </a>
            </li>
        
        
            <li class="">
                <a href="https://www.iasplus.com/en/projects" title="">
                    <span>Projects</span>
                </a>
            </li>
        
        
            <li class="">
                <a href="https://www.iasplus.com/en/jurisdictions" title="">
                    <span>Jurisdictions</span>
                </a>
            </li>
        
        
            <li class="last ">
                <a href="https://www.iasplus.com/en/resources" title="">
                    <span>Resources</span>
                </a>
            </li>
        
        <li id="myTopicsMenu" style="display: none" class="last dropdown">
            <a id="mytopicsLink" class="dropdown-toggle" data-toggle="dropdown" role="button" aria-expanded="false" href="https://www.iasplus.com/en/mytopics">
                <span>My IAS Plus</span>
                
                <span class="caret"></span>
            </a>
            <ul id="mytopicsPopup" class="dropdown-menu" role="menu">
                <li>
                    <a rel="nofollow" href="https://www.iasplus.com/en/mytopics">
                        <span>Topics</span>
                    </a>
                </li>
                <li>
                    <a rel="nofollow" href="https://www.iasplus.com/en/communications">
                        <span>Communications</span>
                    </a>
                </li>
            </ul>
        </li>
    </ul>
                    <div class="offcanvas-switch-md pull-left"><button type="button" class="navbar-toggle pull-left ias-offcanvas-switch-md hidden" data-toggle="offcanvas"><span class="sr-only">Toggle navigation</span><span>⋮</span></button></div>
                    <div class="hidden-xs pull-right">
                    <form name="searchform" id="searchGadget_form" action="https://www.iasplus.com/en/@@csesearch" class="form-inline">

</div>
        </div>
    </form>
                    </div>
                </div>
            </div>
        </div>
    </div>

<div class="container ias-content-area row-offcanvas row-offcanvas-left">
        <div class="row Tagline">
            <div class="col-md-12"><i>The</i> #1 website for global accounting news</div>
        </div>
        <div class="row">
            
            <div id="mobileSpotlight" class="hidden-md hidden-lg hidden-xlg col-md-12">
      <div id="mobileCarousel" class="carousel slide" data-ride="carousel">
        
        <ol class="carousel-indicators">
          <li data-target="#mobileCarousel" data-slide-to="0" class="active"></li>
          <li data-target="#mobileCarousel" data-slide-to="1" class=""></li>
          <li data-target="#mobileCarousel" data-slide-to="2" class=""></li>
          <li data-target="#mobileCarousel" data-slide-to="3" class=""></li>
          <li data-target="#mobileCarousel" data-slide-to="4" class=""></li>
        </ol>

<div class="carousel-inner">
          
            <div class="item active">
              
                <img sizes="30vw" class="responsive-img" srcset="https://www.iasplus.com/en/images/responsive/photos/full-bleed/penguins/image_carousel-low 69w, https://www.iasplus.com/en/images/responsive/photos/full-bleed/penguins/image_carousel-high 274w, https://www.iasplus.com/en/images/responsive/photos/full-bleed/penguins/image_carousel 137w" alt="Penguins Image" />
            
              <div class="mask"></div>
                    <div class="carousel-caption">
        <h3>IAS 12 and international tax</h3>
        <p>Proposed amendments to provide a temporary exception to the requirements regarding deferred tax assets and liabilities</p>
      </div>
            </div>
          
          
            <div class="item">
              
                <img sizes="30vw" class="responsive-img" srcset="https://www.iasplus.com/en/images/responsive/photos/time/calendar/image_carousel-low 69w, https://www.iasplus.com/en/images/responsive/photos/time/calendar/image_carousel-high 274w, https://www.iasplus.com/en/images/responsive/photos/time/calendar/image_carousel 137w" alt="Calendar Image" />
            
              <div class="mask"></div>
                    <div class="carousel-caption">
        <h3>What's new?</h3>
        <p>Our popular summary of new and revised financial reporting requirements, updated for 31 December 2022 </p>
      </div>
            </div>
          
          
            <div class="item">
              
                <img sizes="30vw" class="responsive-img" srcset="https://www.iasplus.com/en/images/responsive/photos/action/newtons-cradle/image_carousel-low 69w, https://www.iasplus.com/en/images/responsive/photos/action/newtons-cradle/image_carousel-high 274w, https://www.iasplus.com/en/images/responsive/photos/action/newtons-cradle/image_carousel 137w" alt="Newton's cradle Image" />
            
              <div class="mask"></div>
                    <div class="carousel-caption">
        <h3>IAS 1</h3>
        <p>Only covenants with which an entity is required to comply on or before the reporting date affect the classification of a liability as current or non-current</p>
      </div>
            </div>
          
          
            <div class="item">
              
                <img sizes="30vw" class="responsive-img" srcset="https://www.iasplus.com/en/images/responsive/photos/documents/pen-and-paper/image_carousel-low 69w, https://www.iasplus.com/en/images/responsive/photos/documents/pen-and-paper/image_carousel-high 274w, https://www.iasplus.com/en/images/responsive/photos/documents/pen-and-paper/image_carousel 137w" alt="Pen and paper Image" />
            
              <div class="mask"></div>
                    <div class="carousel-caption">
        <h3>IFRS 16</h3>
        <p>IASB issues amendments regarding the subsequent measurement of lease liabilities in sale and leaseback transactions</p>
      </div>
            </div>
          
          
            <div class="item">
              
                <img sizes="30vw" class="responsive-img" srcset="https://www.iasplus.com/en/images/responsive/photos/action/cogs/image_carousel-low 69w, https://www.iasplus.com/en/images/responsive/photos/action/cogs/image_carousel-high 274w, https://www.iasplus.com/en/images/responsive/photos/action/cogs/image_carousel 137w" alt="Cogs Image" />
            
              <div class="mask"></div>
                    <div class="carousel-caption">
        <h3>IFRS for SMEs</h3>
        <p>IASB proposes third edition of the standard to reflect improvements made to full IFRSs</p>
      </div>
            </div>
          
        </div>
    </div>
        
        <a class="left carousel-control" href="#mobileCarousel" data-slide="prev">
          <span class="glyphicon glyphicon-chevron-left"></span>
          <span class="sr-only">Previous</span>
        </a>
        <a class="right carousel-control" href="#mobileCarousel" data-slide="next">
          <span class="glyphicon glyphicon-chevron-right"></span>
          <span class="sr-only">Next</span>
        </a>
      </div><div id="mobileFeaturedItems" class="FeaturedItems hidden-md hidden-lg hidden-xlg col-md-12">
      <div class="panel panel-default">
        <div class="panel-heading">Featured Content</div>
        <div class="panel-body">
          <div class="list-group">
            
              <ul class="eachNewsItem clearfix list-group-item">
                
                <li class="imageLeft">

<div class="imageLeftBoxLong">
                      
                <img sizes="30vw" class="responsive-img" srcset="https://www.iasplus.com/en/images/responsive/icons/documents/deloitte-document-mid-gray/image_badge-low 55w, https://www.iasplus.com/en/images/responsive/icons/documents/deloitte-document-mid-gray/image_badge-high 330w, https://www.iasplus.com/en/images/responsive/icons/documents/deloitte-document-mid-gray/image_badge 110w" alt="Deloitte document (mid gray) Image" />
            
                  </div>
                </li>
                
                <li class="newsRightShort">
                    <h2>
                        <a href="https://www.iasplus.com/en/news/2022/03/deloitte-finanical-reporting-russia-ukraine">Financial reporting considerations related to the Russia-Ukraine War</a>
                    </h2>
                    
                    
                </li>
              </ul>
            
          </div>
        </div>
      </div>
  </div>
            <div id="mainPageBody" class="col-md-8 ais-center-col">

<div>

<div id="container">
                <ul class="nav nav-tabs hidden-xs" id="homeTabs" role="tablist">
                    <li class="active">
                        <a href="#homeNewsBody" class="active" role="tab" data-toggle="tab">Main news</a>
                    </li>
                    <li class="">
                        <a href="#homeAdditionalNewsBody" role="tab" data-toggle="tab">Additional news</a>
                    </li>
                    <li class="">
                        <a href="#homePublicationsBody" role="tab" data-toggle="tab">Latest publications</a>
                    </li>
                    <li>
                        <a href="#homeMeetingsBody" class="active" role="tab" data-toggle="tab">Latest meetings</a>
                    </li>
                </ul>
                <div class="btn-group-vertical visible-xs" id="homeTabs" style="width:100%">
                    <a class="active btn btn-lg btn-hmmobile" href="#homeNewsBody" data-toggle="tab">
                        <span>Main news</span>
                    </a>
                    <a class="active btn btn-lg btn-hmmobile" href="#homeAdditionalNewsBody" data-toggle="tab">
                        <span>Additional news</span>
                    </a>
                    <a class="btn btn-lg btn-hmmobile" href="#homePublicationsBody" data-toggle="tab">
                        <span>Latest publications</span>
                    </a>
                    <a class="btn btn-lg btn-hmmobile" href="#homeMeetingsBody" data-toggle="tab">
                        <span>Latest meetings</span>
                    </a>
                </div>
                <span class="clear"></span>
            <div class="tab-content">
                <div id="homeNewsBody" class="tab-pane active content news homePublications">

<li class="newsRightShort">
                                        <h2>
                                            <a href="https://www.iasplus.com/en/news/2023/02/issb-agenda">February 2023 ISSB meeting agenda posted</a>
                                        </h2>
                                        <p class="newsDate">
                                            03 Feb 2023
                                        </p>
                                        <p class="newsHome">The ISSB has posted the agenda for its meeting, which will be held in Montreal on 16 February 2023. The Board will discuss topics related to General Sustainability-related Disclosures (S1) and Climate-related Disclosures (S2), including the effective date.</p>
                                    </li>
                                </ul>

<li class="newsRightShort">
                                        <h2>
                                            <a href="https://www.iasplus.com/en/news/2023/02/iasb-meeting-notes">January 2023 IASB meeting notes posted</a>
                                        </h2>
                                        <p class="newsDate">
                                            02 Feb 2023
                                        </p>
                                        <p class="newsHome">The IASB met in London on 24-26 January 2023. We have posted our comprehensive Deloitte observer notes for all projects discussed during the meeting.</p>
                                    </li>
                                </ul>

<li class="newsRightShort">
                                        <h2>
                                            <a href="https://www.iasplus.com/en/news/2023/02/iasb-podcast">IASB issues podcast on latest Board developments (January 2023)</a>
                                        </h2>
                                        <p class="newsDate">
                                            01 Feb 2023
                                        </p>
                                        <p class="newsHome">The IASB has released a podcast featuring IASB Chair Andreas Barckow, IASB Vice-Chair Linda Mezon-Hutter, and Executive Technical Director Nili Shah discussing deliberations at the January 2023 IASB meeting.</p>
                                    </li>
                                </ul>

<li class="newsRightShort">
                                        <h2>
                                            <a href="https://www.iasplus.com/en/news/2023/02/issb-wg-summary">Summary of the December 2022 ISSB jurisdictional working group meeting</a>
                                        </h2>
                                        <p class="newsDate">
                                            01 Feb 2023
                                        </p>
                                        <p class="newsHome">The ISSB Jurisdictional Working Group met on 12 December 2022 and a public summary of the meeting is now available on the IFRS Foundation website.</p>
                                    </li>
                                </ul>

<li class="newsRightShort">
                                        <h2>
                                            <a href="https://www.iasplus.com/en/news/2023/02/asaf-summary">Summary of the December 2022 ASAF meeting now available</a>
                                        </h2>
                                        <p class="newsDate">
                                            01 Feb 2023
                                        </p>
                                        <p class="newsHome">The IASB staff have published a summary of the Accounting Standards Advisory Forum (ASAF) meeting held on 8-9 December 2022.</p>
                                    </li>
                                </ul>

<li class="newsRightShort">
                                        <h2>
                                            <a href="https://www.iasplus.com/en/news/2023/01/iasb-in-brief">IASB discusses merger and acquisition disclosures and goodwill accounting</a>
                                        </h2>
                                        <p class="newsDate">
                                            31 Jan 2023
                                        </p>
                                        <p class="newsHome">The IASB has issued an article ‘In Brief’ which discusses two decisions related to the Business Combinations — Disclosures, Goodwill and Impairment project.</p>
                                    </li>
                                </ul>

<li class="newsRightShort">
                                        <h2>
                                            <a href="https://www.iasplus.com/en/news/2023/01/ifrs-ac">IFRS Advisory Council membership update</a>
                                        </h2>
                                        <p class="newsDate">
                                            31 Jan 2023
                                        </p>
                                        <p class="newsHome">The Trustees of the IFRS Foundation have announced appointments and re-appointments to the IFRS Advisory Council effective 1 January 2023.</p>
                                    </li>
                                </ul>

</li>

<li class="newsRightShort">
                                        <h2>
                                            <a href="https://www.iasplus.com/en/news/2023/01/iasb-issb-work-plan">Updated IASB and ISSB work plan — Analysis (January 2023)</a>
                                        </h2>
                                        <p class="newsDate">
                                            30 Jan 2023
                                        </p>
                                        <p class="newsHome">Following the IASB's and ISSB's January 2023 meetings, we have analysed the work plan on the IFRS Foundation website to see what changes have resulted from the meetings and other developments since the work plan was last revised in December 2022.</p>
                                    </li>
                                </ul>

<li class="newsRightShort">
                                        <h2>
                                            <a href="https://www.iasplus.com/en/news/2023/01/esa-esrs">ESAs issue opinions on ESRS</a>
                                        </h2>
                                        <p class="newsDate">
                                            27 Jan 2023
                                        </p>
                                        <p class="newsHome">On 25 November 2022, the European Commission requested the European Supervisory Authorities (ESAs) to provide an opinion on the technical advice on the first set of European Sustainability Reporting Standards (ESRS), which the European Financial Reporting Advisory Group (EFRAG) submitted on 22 November 2022.</p>
                                    </li>
                                </ul>

<li class="newsRightShort">
                                        <h2>
                                            <a href="https://www.iasplus.com/en/news/2023/01/issb-meeting-notes">January 2023 ISSB meeting notes posted</a>
                                        </h2>
                                        <p class="newsDate">
                                            24 Jan 2023
                                        </p>
                                        <p class="newsHome">The ISSB met in Frankfurt on Tuesday 17, Wednesday 18 and Thursday 19 January 2023.  We have posted our comprehensive Deloitte observer notes for all projects discussed during the meeting.</p>
                                    </li>
                                </ul>

</li>

<li class="newsRightShort">
                                        <h2>
                                            <a href="https://www.iasplus.com/en/news/2023/01/webinar-research-ifrs-9-hedge-accounting">Webinar on call for papers on IFRS 9 hedge accounting requirements</a>
                                        </h2>
                                        <p class="newsDate">
                                            31 Jan 2023
                                        </p>
                                        <p class="newsHome">On 8 February 2023, the IASB is offering a live webinar for academics to explain what academic research it is interested in receiving to inform its forthcoming post-implementation review of the hedge accounting requirements in IFRS 9 (and related new disclosure requirements in IFRS 7).</p>
                                    </li>
                                </ul>

<li class="newsRightShort">
                                        <h2>
                                            <a href="https://www.iasplus.com/en/news/2023/01/efrag-dcl-ias-12-pillar-two">EFRAG draft comment letter on IAS 12 and pillar two income taxes</a>
                                        </h2>
                                        <p class="newsDate">
                                            30 Jan 2023
                                        </p>
                                        <p class="newsHome">The European Financial Reporting Advisory Group (EFRAG) has issued a draft comment letter on the exposure draft 'International Tax Reform — Pillar Two Model Rules (Proposed amendments to IAS 12)' the IASB published to respond to stakeholders’ concerns about the potential implications of the imminent implementation of the OECD pillar two model rules on the accounting for income taxes.</p>
                                    </li>
                                </ul>

</li>

<li class="newsRightShort">
                                        <h2>
                                            <a href="https://www.iasplus.com/en/news/2023/01/efrag-icas-studies">Two academic studies sponsored by EFRAG and ICAS</a>
                                        </h2>
                                        <p class="newsDate">
                                            27 Jan 2023
                                        </p>
                                        <p class="newsHome">The European Financial Reporting Advisory Group (EFRAG) and the Institute of Chartered Accountants of Scotland (ICAS) have jointly sponsored two academic studies, one on intangibles and one on discounting.</p>
                                    </li>
                                </ul>

<li class="newsRightShort">
                                        <h2>
                                            <a href="https://www.iasplus.com/en/news/2023/01/ifrs-for-smes-webcast">Webcast on financial instrument proposals in the IFRS for SMEs ED</a>
                                        </h2>
                                        <p class="newsDate">
                                            19 Jan 2023
                                        </p>
                                        <p class="newsHome">On 8 September 2022, the IASB published an Exposure Draft (ED) of proposed amendments to its 'International Financial Reporting Standard for Small and Medium-sized Entities' (IFRS for SMEs). The IASB has now released a webcast offering deeper insights into the proposals on financial instruments included in the ED.</p>
                                    </li>
                                </ul>

<li class="newsRightShort">
                                        <h2>
                                            <a href="https://www.iasplus.com/en/news/2023/01/cmac-seeks-members">CMAC seeks members</a>
                                        </h2>
                                        <p class="newsDate">
                                            18 Jan 2023
                                        </p>
                                        <p class="newsHome">The Capital Markets Advisory Committee (CMAC) is seeking new members and welcomes applications from analysts and investors from all over the world.</p>
                                    </li>
                                </ul>

<li class="newsRightShort">
                                        <h2>
                                            <a href="https://www.iasplus.com/en/news/2023/01/ipsasb-ed">IPSASB ED on concessionary leases</a>
                                        </h2>
                                        <p class="newsDate">
                                            18 Jan 2023
                                        </p>
                                        <p class="newsHome">As part of phase two of its project on leases, the International Public Sector Accounting Standards Board (IPSASB) has released an exposure draft (ED) proposing amendments to two of its existing standards.</p>
                                    </li>
                                </ul>

<li class="newsRightShort">
                                        <h2>
                                            <a href="https://www.iasplus.com/en/news/2023/01/itcg-meeting">Summary of the December 2022 ITCG meeting </a>
                                        </h2>
                                        <p class="newsDate">
                                            17 Jan 2023
                                        </p>
                                        <p class="newsHome">The IASB has published a summary of the IFRS Taxonomy Consultative Group (ITCG) meeting held on 5 December 2022.</p>
                                    </li>
                                </ul>

<li class="newsRightShort">
                                        <h2>
                                            <a href="https://www.iasplus.com/en/news/2023/01/dpoc-summary">DPOC holds supplementary meeting </a>
                                        </h2>
                                        <p class="newsDate">
                                            09 Jan 2023
                                        </p>
                                        <p class="newsHome">The Due Process Oversight Committee (DPOC) held a supplementary meeting on 1 December 2022. A summary of the meeting is now available.</p>
                                    </li>
                                </ul>

<li class="newsRightShort">
                                        <h2>
                                            <a href="https://www.iasplus.com/en/news/2022/12/oecd-pillar-two">EU Directive on minimum taxation published in the Official Journal</a>
                                        </h2>
                                        <p class="newsDate">
                                            22 Dec 2022
                                        </p>
                                        <p class="newsHome">The EU Directive to ensure a global minimum rate of taxation for multinational groups and large domestic groups in the Union has been published in the Official Journal of the European Union.</p>
                                    </li>
                                </ul>

<li class="newsRightShort">
                                        <h2>
                                            <a href="https://www.iasplus.com/en/othernews/new-and-revised/2022/december">New and revised pronouncements as at 31 December 2022</a>
                                        </h2>
                                        <p class="newsDate">
                                            17 Dec 2022
                                        </p>
                                        <p class="newsHome">Our popular summary of new and revised financial reporting requirements, updated for financial reporting periods ending on 31 December 2022. This listing can be used to perform a quick check that new financial reporting requirements such as new and revised accounting standards and interpretations, and amendments to standards and interpretations, have been fully considered in the reporting close process. The information below can also be used to assist with the disclosure requirements under paragraph 30 of IAS 8 'Accounting Policies, Changes in Accounting Estimates and Errors', which requires entities to disclose any new IFRSs that are in issue but not yet effective and which are likely to impact the entity.</p>
                                    </li>
                                </ul>

<ul class="eachNewsItem clearfix">
                                <li class="imageLeft">
                                    <a href="javascript:{}">
                                        <div class="imagePublicationLeftBox">
                                            
                <img sizes="30vw" class="responsive-img" srcset="https://www.iasplus.com/en/images/pdf-covers/2023/2/january/image_badge-low 55w, https://www.iasplus.com/en/images/pdf-covers/2023/2/january/image_badge-high 330w, https://www.iasplus.com/en/images/pdf-covers/2023/2/january/image_badge 110w" alt="january Image" />
            
                                        </div>
                                    </a>
                                </li>
                                <li class="newsRightShort">
                                    <h2>
                                        <a href="https://www.iasplus.com/en/publications/global/ifrs-on-point/2023/january">IFRS on Point — January 2023</a>
                                    </h2>
                                    <p class="newsDate">
                                        <span class="discreet">published 02 Feb 2023</span>
                                    </p>
                                    <p class="revision">IFRS on Point highlights critical financial reporting developments and main IFRS-related news stories of the previous month.</p>
                                </li>
                            </ul>

<ul class="eachNewsItem clearfix">
                                <li class="imageLeft">
                                    <a href="javascript:{}">
                                        <div class="imagePublicationLeftBox">
                                            
                <img sizes="30vw" class="responsive-img" srcset="https://www.iasplus.com/en/images/pdf-covers/2023/2/fra23-1/image_badge-low 55w, https://www.iasplus.com/en/images/pdf-covers/2023/2/fra23-1/image_badge-high 330w, https://www.iasplus.com/en/images/pdf-covers/2023/2/fra23-1/image_badge 110w" alt="fra23-1 Image" />
            
                                        </div>
                                    </a>
                                </li>
                                <li class="newsRightShort">
                                    <h2>
                                        <a href="https://www.iasplus.com/en/publications/us/financial-reporting-alerts/2023/23-1">Financial Reporting Alert 23-1, Emerging ASC 740 Issue Related to OECD Pillar Two</a>
                                    </h2>
                                    <p class="newsDate">
                                        <span class="discreet">published 01 Feb 2023</span>
                                    </p>
                                    <p class="revision">This Financial Reporting Alert discusses ASC 740 accounting considerations related to tax laws that conform to the “Pillar Two” rules developed by the Organisation for Economic Co-operation and Development (OECD), which include establishing a global minimum corporate tax rate of 15 percent.</p>
                                </li>
                            </ul>

<ul class="eachNewsItem clearfix">
                                <li class="imageLeft">
                                    <a href="javascript:{}">
                                        <div class="imagePublicationLeftBox">
                                            
                <img sizes="30vw" class="responsive-img" srcset="https://www.iasplus.com/en/images/pdf-covers/2023/1/31-january/image_badge-low 55w, https://www.iasplus.com/en/images/pdf-covers/2023/1/31-january/image_badge-high 330w, https://www.iasplus.com/en/images/pdf-covers/2023/1/31-january/image_badge 110w" alt="EFRAG endorsement status report 31 January 2023 Image" />
            
                                        </div>
                                    </a>
                                </li>
                                <li class="newsRightShort">
                                    <h2>
                                        <a href="https://www.iasplus.com/en/publications/efrag/2023/31-january">EFRAG endorsement status report 31 January 2023</a>
                                    </h2>
                                    <p class="newsDate">
                                        <span class="discreet">published 31 Jan 2023</span>
                                    </p>
                                    <p class="revision">The endorsement status report has been updated to reflect that EFRAG has published final endorsement advice on 'Lease Liability in a Sale and Leaseback (Amendments to IFRS 16)'.</p>
                                </li>
                            </ul>

<ul class="eachNewsItem clearfix">
                                <li class="imageLeft">
                                    <a href="javascript:{}">
                                        <div class="imagePublicationLeftBox">
                                            
                <img sizes="30vw" class="responsive-img" srcset="https://www.iasplus.com/en/images/pdf-covers/2023/1/copy_of_cecl-commercial-entities/image_badge-low 55w, https://www.iasplus.com/en/images/pdf-covers/2023/1/copy_of_cecl-commercial-entities/image_badge-high 330w, https://www.iasplus.com/en/images/pdf-covers/2023/1/copy_of_cecl-commercial-entities/image_badge 110w" alt="Accounting Spotlight — Current expected credit losses — Complexities for commercial entities Image" />
            
                                        </div>
                                    </a>
                                </li>
                                <li class="newsRightShort">
                                    <h2>
                                        <a href="https://www.iasplus.com/en/publications/us/accounting-spotlight/2019/cecl-commercial-entities">Accounting Spotlight — Current expected credit losses — Complexities for commercial entities</a>
                                    </h2>
                                    <p class="newsDate">
                                        <span class="discreet">published 30 Jan 2023</span>
                                    </p>
                                    <p class="revision">This Accounting Spotlight discusses considerations for commercial entities adopting the FASB’s current expected credit loss (CECL) standard in 2023. </p>
                                </li>
                            </ul>

<ul class="eachNewsItem clearfix">
                                <li class="imageLeft">
                                    <a href="javascript:{}">
                                        <div class="imagePublicationLeftBox">
                                            
                <img sizes="30vw" class="responsive-img" srcset="https://www.iasplus.com/en/images/pdf-covers/2023/1/ifrs-17-disclosures-1/image_badge-low 55w, https://www.iasplus.com/en/images/pdf-covers/2023/1/ifrs-17-disclosures-1/image_badge-high 330w, https://www.iasplus.com/en/images/pdf-covers/2023/1/ifrs-17-disclosures-1/image_badge 110w" alt="Illustrative disclosures for insurers applying IFRS 17 Image" />
            
                                        </div>
                                    </a>
                                </li>
                                <li class="newsRightShort">
                                    <h2>
                                        <a href="https://www.iasplus.com/en/publications/global/models-checklists/2023/ifrs-17-disclosures">Illustrative disclosures for insurers applying IFRS 17</a>
                                    </h2>
                                    <p class="newsDate">
                                        <span class="discreet">published 25 Jan 2023</span>
                                    </p>
                                    <p class="revision">With IFRS 17 'Insurance Contracts' now being effective for periods that commenced on 1 January 2023, insurers and reinsurers are increasingly focusing on what they will disclose. Investors, on the other hand, are more focused on what they would like to be disclosed. This publication includes illustrative presentation and disclosures under IFRS 17 to help preparers to implement the disclosure requirements and to give investors, auditors, and regulator an idea of what to expect from preparers.</p>
                                </li>
                            </ul>

<ul class="eachNewsItem clearfix">
                                <li class="imageLeft">
                                    <a href="javascript:{}">
                                        <div class="imagePublicationLeftBox">
                                            
                <img sizes="30vw" class="responsive-img" srcset="https://www.iasplus.com/en/images/pdf-covers/2023/1/copy_of_nongaap/image_badge-low 55w, https://www.iasplus.com/en/images/pdf-covers/2023/1/copy_of_nongaap/image_badge-high 330w, https://www.iasplus.com/en/images/pdf-covers/2023/1/copy_of_nongaap/image_badge 110w" alt="On the Radar — Non-GAAP financial measures and metrics Image" />
            
                                        </div>
                                    </a>
                                </li>
                                <li class="newsRightShort">
                                    <h2>
                                        <a href="https://www.iasplus.com/en/publications/us/on-the-radar/nongaap">On the Radar — Non-GAAP financial measures and metrics</a>
                                    </h2>
                                    <p class="newsDate">
                                        <span class="discreet">published 24 Jan 2023</span>
                                    </p>
                                    <p class="revision">Non-GAAP financial measures and metrics are used commonly by both existing registrants and companies seeking to gain access to the U.S. capital markets through an initial public offering. Many registrants assert that non-GAAP measures are meaningful and provide valuable insight into the information that management considers important in running the business.</p>
                                </li>
                            </ul>

<ul class="eachNewsItem clearfix">
                                <li class="imageLeft">
                                    <a href="javascript:{}">
                                        <div class="imagePublicationLeftBox">
                                            
                <img sizes="30vw" class="responsive-img" srcset="https://www.iasplus.com/en/images/pdf-covers/2023/1/nongaap-rm-2023/image_badge-low 55w, https://www.iasplus.com/en/images/pdf-covers/2023/1/nongaap-rm-2023/image_badge-high 330w, https://www.iasplus.com/en/images/pdf-covers/2023/1/nongaap-rm-2023/image_badge 110w" alt="NonGAAP RM 2023 Image" />
            
                                        </div>
                                    </a>
                                </li>
                                <li class="newsRightShort">
                                    <h2>
                                        <a href="https://www.iasplus.com/en/publications/us/roadmap-series/non-gaap">Roadmap: Non-GAAP Financial Measures and Metrics (2023)</a>
                                    </h2>
                                    <p class="newsDate">
                                        <span class="discreet">published 24 Jan 2023</span>
                                    </p>
                                    <p class="revision">This Roadmap combines the SEC’s guidance on non-GAAP measures with Deloitte’s interpretations and examples in a comprehensive, reader-friendly format. The 2023 edition of this publication reflects recent developments related to non-GAAP measures, key performance indicators, and metrics. Such developments include the SEC’s issuance of new and updated interpretive guidance on non-GAAP measures.</p>
                                </li>
                            </ul>

<ul class="eachNewsItem clearfix">
                                <li class="imageLeft">
                                    <a href="javascript:{}">
                                        <div class="imagePublicationLeftBox">
                                            
                <img sizes="30vw" class="responsive-img" srcset="https://www.iasplus.com/en/images/pdf-covers/2023/1/december/image_badge-low 55w, https://www.iasplus.com/en/images/pdf-covers/2023/1/december/image_badge-high 330w, https://www.iasplus.com/en/images/pdf-covers/2023/1/december/image_badge 110w" alt="december Image" />
            
                                        </div>
                                    </a>
                                </li>
                                <li class="newsRightShort">
                                    <h2>
                                        <a href="https://www.iasplus.com/en/publications/global/ifrs-on-point/2022/december">IFRS on Point —  December 2022</a>
                                    </h2>
                                    <p class="newsDate">
                                        <span class="discreet">published 12 Jan 2023</span>
                                    </p>
                                    <p class="revision">IFRS on Point highlights critical financial reporting developments and main IFRS-related news stories of the previous month.</p>
                                </li>
                            </ul>

<ul class="eachNewsItem clearfix">
                                <li class="imageLeft">
                                    <a href="javascript:{}">
                                        <div class="imagePublicationLeftBox">
                                            
                <img sizes="30vw" class="responsive-img" srcset="https://www.iasplus.com/en/images/pdf-covers/2023/1/oecd-pillar/image_badge-low 55w, https://www.iasplus.com/en/images/pdf-covers/2023/1/oecd-pillar/image_badge-high 330w, https://www.iasplus.com/en/images/pdf-covers/2023/1/oecd-pillar/image_badge 110w" alt="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 Image" />
            
                                        </div>
                                    </a>
                                </li>
                                <li class="newsRightShort">
                                    <h2>
                                        <a href="https://www.iasplus.com/en/publications/global/igaap-in-focus/2023/oecd-pillar">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</a>
                                    </h2>
                                    <p class="newsDate">
                                        <span class="discreet">published 10 Jan 2023</span>
                                    </p>
                                    <p class="revision">This iGAAP in Focus outlines the proposed amendments to IAS 12 Income Taxes set out in Exposure Draft (ED) IASB/ED/2023/1 International Tax Reform — Pillar Two Model Rules, published by the International Accounting Standards Board (IASB) in January 2023.</p>
                                </li>
                            </ul>

<ul class="eachNewsItem clearfix">
                                <li class="imageLeft">
                                    <a href="javascript:{}">
                                        <div class="imagePublicationLeftBox">
                                            
                <img sizes="30vw" class="responsive-img" srcset="https://www.iasplus.com/en/images/pdf-covers/2023/1/issue-1/image_badge-low 55w, https://www.iasplus.com/en/images/pdf-covers/2023/1/issue-1/image_badge-high 330w, https://www.iasplus.com/en/images/pdf-covers/2023/1/issue-1/image_badge 110w" alt="Heads Up — #DeloitteESGNow — Global Reach of the E.U. Corporate Sustainability Reporting Directive and the Impact on U.S. Companies Image" />
            
                                        </div>
                                    </a>
                                </li>
                                <li class="newsRightShort">
                                    <h2>
                                        <a href="https://www.iasplus.com/en/publications/us/heads-up/2023/issue-1">Heads Up — #DeloitteESGNow — Global Reach of the E.U. Corporate Sustainability Reporting Directive and the Impact on U.S. Companies</a>
                                    </h2>
                                    <p class="newsDate">
                                        <span class="discreet">published 09 Jan 2023</span>
                                    </p>
                                    <p class="revision">This Heads Up highlights key provisions of the European Union’s recently approved Corporate Sustainability Reporting Directive (CSRD), whose sustainability reporting requirements are much broader than those proposed in the United States and will affect all companies with significant operations in E.U. jurisdictions, including U.S.-based companies with as little as one subsidiary or branch in the European Union. </p>
                                </li>
                            </ul>

<li class="buttonHolder clearfix">
                            <a class="button floatRight" href="https://www.iasplus.com/en/tag-types">
                                <span>More publications</span>
                            </a>
                        </li>

<h5><span>Publication RSS Feed</span> 
                        <a href="https://www.iasplus.com/en/search_rss?portal_type=Publication&review_state=published&sort_on=getDateAdded&sort_order=descending&Language=en&title=IAS+Plus+-+Publications">Link <img src="https://www.iasplus.com/rss.gif" /></a></h5>

<ul class="eachNewsItem clearfix">
                                <li class="newsRightShort">
                                    <h2>
                                        <a href="https://www.iasplus.com/en/meeting-notes/issb/2023/february/february">ISSB Meeting — 16 February 2023</a>
                                    </h2>
                                    <p class="newsDate">
                                        <span class="discreet">Start: 16 Feb 2023</span>
                                    <span>-</span>
                                        <span class="discreet">End: 16 Feb 2023</span>
                                    </p>
                                    <p class="revision">The ISSB will meet on 16 February in Montreal.</p>
                                </li>
                            </ul>

<ul class="eachNewsItem clearfix">
                                <li class="newsRightShort">
                                    <h2>
                                        <a href="https://www.iasplus.com/en/meeting-notes/iasb/2023/january/january">IASB Meeting — 24–26 January 2023</a>
                                    </h2>
                                    <p class="newsDate">
                                        <span class="discreet">Start: 24 Jan 2023</span>
                                    <span>-</span>
                                        <span class="discreet">End: 26 Jan 2023</span>
                                    </p>
                                    <p class="revision">The IASB met in its offices in London on 24–26 January 2023.</p>
                                </li>
                            </ul>

<ul class="eachNewsItem clearfix">
                                <li class="newsRightShort">
                                    <h2>
                                        <a href="https://www.iasplus.com/en/meeting-notes/issb/2023/january/january">ISSB Meeting — 17–19 January 2023</a>
                                    </h2>
                                    <p class="newsDate">
                                        <span class="discreet">Start: 17 Jan 2023</span>
                                    <span>-</span>
                                        <span class="discreet">End: 19 Jan 2023</span>
                                    </p>
                                    <p class="revision">The ISSB met on 17–19 January in Frankfurt, Germany.</p>
                                </li>
                            </ul>

<ul class="eachNewsItem clearfix">
                                <li class="newsRightShort">
                                    <h2>
                                        <a href="https://www.iasplus.com/en/meeting-notes/issb/2022/december/december">ISSB Meeting — 13–15 December 2022</a>
                                    </h2>
                                    <p class="newsDate">
                                        <span class="discreet">Start: 13 Dec 2022</span>
                                    <span>-</span>
                                        <span class="discreet">End: 15 Dec 2022</span>
                                    </p>
                                    <p class="revision">The ISSB met on 13–15 December 2022 in Montréal, Canada.</p>
                                </li>
                            </ul>

<ul class="eachNewsItem clearfix">
                                <li class="newsRightShort">
                                    <h2>
                                        <a href="https://www.iasplus.com/en/meeting-notes/iasb/2022/december/december">IASB Meeting — 13–15 December 2022</a>
                                    </h2>
                                    <p class="newsDate">
                                        <span class="discreet">Start: 13 Dec 2022</span>
                                    <span>-</span>
                                        <span class="discreet">End: 15 Dec 2022</span>
                                    </p>
                                    <p class="revision">The IASB met in its offices in London on 13–15 December 2022.</p>
                                </li>
                            </ul>

<ul class="eachNewsItem clearfix">
                                <li class="newsRightShort">
                                    <h2>
                                        <a href="https://www.iasplus.com/en/meeting-notes/ifrs-ic/2022/november/november">IFRS Interpretations Committee meeting — 29 November 2022</a>
                                    </h2>
                                    <p class="newsDate">
                                        <span class="discreet">Start: 29 Nov 2022</span>
                                    <span>-</span>
                                        <span class="discreet">End: 29 Nov 2022</span>
                                    </p>
                                    <p class="revision">The IFRS Interpretations Committee met on 29 November 2022 to discuss four topics.</p>
                                </li>
                            </ul>

<ul class="eachNewsItem clearfix">
                                <li class="newsRightShort">
                                    <h2>
                                        <a href="https://www.iasplus.com/en/meeting-notes/iasb/2022/november/november">IASB Meeting — 22–24 November 2022</a>
                                    </h2>
                                    <p class="newsDate">
                                        <span class="discreet">Start: 22 Nov 2022</span>
                                    <span>-</span>
                                        <span class="discreet">End: 24 Nov 2022</span>
                                    </p>
                                    <p class="revision">The IASB met in this offices on 22–24 November 2022.</p>
                                </li>
                            </ul>

<ul class="eachNewsItem clearfix">
                                <li class="newsRightShort">
                                    <h2>
                                        <a href="https://www.iasplus.com/en/meeting-notes/issb/2022/november/november">ISSB Meeting — 15–16 November 2022</a>
                                    </h2>
                                    <p class="newsDate">
                                        <span class="discreet">Start: 15 Nov 2022</span>
                                    <span>-</span>
                                        <span class="discreet">End: 16 Nov 2022</span>
                                    </p>
                                    <p class="revision">The ISSB met on 15–16 November 2022 in Frankfurt.</p>
                                </li>
                            </ul>

<ul class="eachNewsItem clearfix">
                                <li class="newsRightShort">
                                    <h2>
                                        <a href="https://www.iasplus.com/en/meeting-notes/issb/2022/november-supplementary/november-supplementary">ISSB Meeting — 1 and 3 November 2022 (Supplementary)</a>
                                    </h2>
                                    <p class="newsDate">
                                        <span class="discreet">Start: 01 Nov 2022</span>
                                    <span>-</span>
                                        <span class="discreet">End: 03 Nov 2022</span>
                                    </p>
                                    <p class="revision">The ISSB held a supplementary meeting via video conference on 1 and 3 November 2022.</p>
                                </li>
                            </ul>

<ul class="eachNewsItem clearfix">
                                <li class="newsRightShort">
                                    <h2>
                                        <a href="https://www.iasplus.com/en/meeting-notes/issb/2022/october/october">ISSB Meeting — 18–21 October 2022</a>
                                    </h2>
                                    <p class="newsDate">
                                        <span class="discreet">Start: 18 Oct 2022</span>
                                    <span>-</span>
                                        <span class="discreet">End: 21 Oct 2022</span>
                                    </p>
                                    <p class="revision">The ISSB met on 18–21 October 2022 in Montreal.</p>
                                </li>
                            </ul>

<p></p>

<li class="buttonHolder clearfix">
                            <a class="button floatRight" href="https://www.iasplus.com/en/meeting-types">
                                <span>More meetings</span>
                            </a>
                        </li>

</div>

</div>
         
    </div>

</span>
</div>
        </div>

<div class="carouselText floatRight">
                            <h1>IAS 12 and international tax</h1>
                            <p>Proposed amendments to provide a temporary exception to the requirements regarding deferred tax assets and liabilities</p>
                        </div>
                      </a>
                  </div>
              
              
                  <div class="hold">

<div class="carouselText floatRight">
                            <h1>What's new?</h1>
                            <p>Our popular summary of new and revised financial reporting requirements, updated for 31 December 2022 </p>
                        </div>
                      </a>
                  </div>
              
              
                  <div class="hold">

<div class="carouselText floatRight">
                            <h1>IAS 1</h1>
                            <p>Only covenants with which an entity is required to comply on or before the reporting date affect the classification of a liability as current or non-current</p>
                        </div>
                      </a>
                  </div>
              
              
                  <div class="hold">

<div class="carouselText floatRight">
                            <h1>IFRS 16</h1>
                            <p>IASB issues amendments regarding the subsequent measurement of lease liabilities in sale and leaseback transactions</p>
                        </div>
                      </a>
                  </div>
              
              
                  <div class="hold">

<div class="carouselText floatRight">
                            <h1>IFRS for SMEs</h1>
                            <p>IASB proposes third edition of the standard to reflect improvements made to full IFRSs</p>
                        </div>
                      </a>
                  </div>

</div>
      </div>
      <div class="slideBlueBar"></div>

<div>
      <div id="mobileSpotlight" class="hidden-md hidden-lg hidden-xlg col-md-12">
      
        
        <a class="left carousel-control" href="#mobileCarousel" data-slide="prev">
          <span class="glyphicon glyphicon-chevron-left"></span>
          <span class="sr-only">Previous</span>
        </a>
        <a class="right carousel-control" href="#mobileCarousel" data-slide="next">
          <span class="glyphicon glyphicon-chevron-right"></span>
          <span class="sr-only">Next</span>
        </a>
      </div>
      </div>
      </div>

</div>

<div class="FeaturedItems hidden-xs hidden-sm">
      <div class="panel panel-default">
        <div class="panel-heading">Featured Content</div>
        <div class="panel-body">
          <div class="list-group">
            
              <ul class="eachNewsItem clearfix list-group-item">
                
                <li class="imageLeft">

</div>

<div class="popularX2 clearfix">
     <h2>Important dates</h2>
      
          <ul id="HomepageEventsPortlet" class="portletItem odd">
             
            <li>
              <h3>
                <a href="https://www.iasplus.com/en/events/issb-webcasts/2023/issb-webinar-series-3" title="The International Sustainability Standards Board (ISSB) is offering a series of three webinars that will show how companies can start the ground work, data gathering and processes for ISSB reporting by using tools already widely available for businesses and investors. The third session will take place on 7 February 2023.">
                    ISSB webinar series — third session
                </a>
              </h3>
            </li>

<p>

</p>
            
          </ul>
      
      
          <ul id="HomepageEventsPortlet" class="portletItem even">
             
            <li>
              <h3>
                <a href="https://www.iasplus.com/en/events/iasb-webcasts/2023/webinar-research-ifrs-9-hedge-accounting" title="On 8 February 2023, the IASB is offering a live webinar for academics to explain what academic research it is interested in receiving to inform its forthcoming post-implementation review of the hedge accounting requirements in IFRS 9 (and related new disclosure requirements in IFRS 7).">
                    Webinar on call for papers on IFRS 9 hedge accounting requirements
                </a>
              </h3>
            </li>

<p>

</p>
            
          </ul>
      
      
          <ul id="HomepageEventsPortlet" class="portletItem odd">
             
            <li>
              <h3>
                <a href="https://www.iasplus.com/en/events/asaf/2023/february" title="On 10 February 2023, the Accounting Standards Advisory Forum (ASAF) will hold a virtual meeting on the IASB exposure draft 'International Tax Reform — Pillar Two Model Rules (Proposed amendments to IAS 12)'.">
                    February 2023 ASAF meeting 
                </a>
              </h3>
            </li>

<p>

</p>
            
          </ul>
      
      
          <ul id="HomepageEventsPortlet" class="portletItem even">
             
            <li>
              <h3>
                <a href="https://www.iasplus.com/en/events/issb-meetings/2023/february" title="The ISSB will meet in its offices in Montreal on 16 February 2023.">
                    February 2023 ISSB meeting
                </a>
              </h3>
            </li>

<p>

</p>
            <li>  
              Montreal
            </li>
          </ul>
      
      
          <ul id="HomepageEventsPortlet" class="portletItem odd">
             
            <li>
              <h3>
                <a href="https://www.iasplus.com/en/events/iasb-meetings/2023/february" title="The IASB will meet in its offices in London on 20-24 February 2023.">
                    February 2023 IASB meeting
                </a>
              </h3>
            </li>
            
            <p>

</p>

<li>  
              London
            </li>
          </ul>
      
      
          <ul id="HomepageEventsPortlet" class="portletItem even">
             
            <li>
              <h3>
                <a href="https://www.iasplus.com/en/events/working-groups/issb-investor-advisory-1" title="The ISSB Investor Advisory Group will hold its next meeting on 23 February 2023 by video conference call.">
                    Meeting of the ISSB Investor Advisory Group
                </a>
              </h3>
            </li>

<p>

</p>
            
          </ul>

</div>

</dl>

</div>

<div class="popularX2 clearfix">
        <h2>Popular</h2>
        <ul class="mostPopular floatLeft">
            
                    <li>
                        <a href="https://www.iasplus.com/en/news/2023/01/issb-meeting-notes">
                            News: January 2023 ISSB meeting notes posted
                        </a>
                    </li>
            
            
                    <li>
                        <a href="https://www.iasplus.com/en/news/2023/01/ifric-podcast">
                            News: Podcast on Q4 2022 IFRS Interpretations Committee developments
                        </a>
                    </li>
            
            
                    <li>
                        <a href="https://www.iasplus.com/en/publications/global/models-checklists/2022/mfs-2022" target="_blank">
                            Publication: IFRS model financial statements 2022
                        </a>
                    </li>
            
            
                    <li>
                        <a href="https://www.iasplus.com/en/publications/global/ifrs-in-your-pocket/2022" target="_blank">
                            Publication: IFRS in your pocket 2022
                        </a>
                    </li>
            
            
                    <li>
                        <a href="https://www.iasplus.com/en/standards/ias/ias1">
                            Standard: IAS 1 — Presentation of Financial Statements
                        </a>
                    </li>
            
            
                    <li>
                        <a href="https://www.iasplus.com/en/standards/ias/ias16">
                            Standard: IAS 16 — Property, Plant and Equipment
                        </a>
                    </li>
            
            
                    <li>
                        <a href="https://www.iasplus.com/en/projects/research/short-term/common-control">
                            Project: Common control transactions
                        </a>
                    </li>
            
            
                    <li>
                        <a href="https://www.iasplus.com/en/projects/research/short-term/goodwill">
                            Project: Goodwill and impairment
                        </a>
                    </li>
            
            
                    <li>
                        <a href="https://www.iasplus.com/en/resources/ifrsf/iasb-ifrs-ic/iasb">
                            Resource: International Accounting Standards Board (IASB)
                        </a>
                    </li>
            
            
                    <li>
                        <a href="https://www.iasplus.com/en/resources/ifrsf/iasb-ifrs-ic/iasb-board">
                            Resource: IASB Board membership
                        </a>
                    </li>
            
        </ul>
    </div>

</div>

<div class="portletWrapper" data-portlethash="706c6f6e652e7269676874636f6c756d6e0a636f6e746578740a2f506c6f6e650a70726f6d6f2d6c696e6b73" id="portletwrapper-706c6f6e652e7269676874636f6c756d6e0a636f6e746578740a2f506c6f6e650a70726f6d6f2d6c696e6b73">
      
      <div class="popularX2 clearfix hidden-sm hidden-xs">
          <div class="btn-group-vertical">
          
                  
                          <a class="btn btn-sm btn-default" href="https://www.iasplus.com/en/tag-types/e-learning"><span>Deloitte IFRS e-learning</span></a>
                  
          
          
                  
          
          
                  
                          <a class="btn btn-sm btn-default" href="https://www.iasplus.com/en/resources/deloitte/ifrs-industry-experts"><span>IFRS industry experts</span></a>
                  
          
          
                  
          
          
                  
                          <a class="btn btn-sm btn-default" href="https://www.iasplus.com/en/resources/deloitte/ifrs-specialists"><span>IFRS specialists</span></a>
                  
          
          
                  
          
		  </div>
		  <div class="btn-group-vertical">
          
                  
          
          
                  
                          <a class="btn btn-sm btn-default" href="https://twitter.com/iasplus"><span>Follow IAS Plus on Twitter</span></a>
                  
          
          
                  
          
          
                  
                          <a class="btn btn-sm btn-default" href="https://www.iasplus.com/en/resources/deloitte/deloitte-ifrs-centres-of-excellence"><span>IFRS Centres of Excellence</span></a>
                  
          
          
                  
          
          
                  
                          <a class="btn btn-sm btn-default" href="https://www.iasplus.com/en/resources/deloitte/welcome"><span>Welcome to IAS Plus</span></a>
                  
          
		  </div>
      </div>

</div>

<div class="featuredPeoplePortlet clearfix">
        <span class="portletTopLeft"></span>
        <h2>IFRS specialist spotlight</h2>
        <span class="portletTopRight"></span>
        <div>
            <ul class="clearfix" id="relatedPubPortlet">
              
              <li class="imageFeaturedPeopleLeftBox">
                <a href="https://www.iasplus.com/en/people/ifrs-specialists/denise-hodgkins" title="">
                
                <img sizes="30vw" class="responsive-img" srcset="https://www.iasplus.com/en/images/responsive/people/deloitte/denise-hodgkins/image_spotlight-low 50w, https://www.iasplus.com/en/images/responsive/people/deloitte/denise-hodgkins/image_spotlight-high 200w, https://www.iasplus.com/en/images/responsive/people/deloitte/denise-hodgkins/image_spotlight 100w" alt="Denise Hodgkins Image" />
            
                </a>
              </li>

</ul>
              <ul>
              
              <li class="imageFeaturedPeopleRightBox"> 
              <a href="https://www.iasplus.com/en/people/ifrs-specialists/denise-hodgkins" title="Denise Hodgkins"> 
                  <h3 class="featuredPeopleDetails">Denise Hodgkins, </h3>
                  <h3 class="featuredPeopleDetails">Leader, New Zealand National Technical Group, </h3>
                  <h3 class="featuredPeopleDetails">Auckland</h3>
              </a>
              </li> 
              
              
              <li class="imageFeaturedPeopleRightBox"> 
              <a href="https://www.iasplus.com/en/people/ifrs-specialists/karen-higgins" title="Karen Higgins"> 
                  <h3 class="featuredPeopleDetails">Karen Higgins, </h3>
                  <h3 class="featuredPeopleDetails">Leader of the Canadian IFRS Center of Excellence, </h3>
                  <h3 class="featuredPeopleDetails">Toronto</h3>
              </a>
              </li> 
              
              
              <li class="imageFeaturedPeopleRightBox"> 
              <a href="https://www.iasplus.com/en/people/ifrs-specialists/fredrik-walmeus" title="Fredrik Walmeus"> 
                  <h3 class="featuredPeopleDetails">Fredrik Walmeus, </h3>
                  <h3 class="featuredPeopleDetails">Partner and Head of Deloitte Sweden’s IFRS Centre of Excellence, </h3>
                  <h3 class="featuredPeopleDetails">Stockholm</h3>
              </a>
              </li> 
              
              
              <li class="imageFeaturedPeopleRightBox"> 
              <a href="https://www.iasplus.com/en/people/ifrs-specialists/nadine-kusche" title="Nadine Kusche"> 
                  <h3 class="featuredPeopleDetails">Nadine Kusche, </h3>
                  <h3 class="featuredPeopleDetails">Leader of the Swiss IFRS Centre of Excellence, </h3>
                  <h3 class="featuredPeopleDetails">Zurich</h3>
              </a>
              </li> 
              
            </ul>

</div>

</div>

</div>
        </div>
    </div>

<div class="container-full ais-footer-container-full">
        <div class="container">
            <div id="footer" class="row ias-row-footer">
         <div id="footerHolder">
             <ul id="footerItems" class="footerLeft floatLeft">
                 
                     <li class="first">
                         <a href="/en/footer/contact-us">Contact us</a>
                     </li>
                 
                 
                     <li class="">
                         <a href="/en/footer/about">About</a>
                     </li>
                 
                 
                     <li class="">
                         <a href="/en/footer/legal">Legal</a>
                     </li>
                 
                 
                     <li class="">
                         <a href="/en/footer/privacy">Privacy</a>
                     </li>
                 
                 
                     <li class="">
                         <a href="/en/footer/cookies">Cookies</a>
                     </li>
                 
                 
                     <li class="last">
                         <a href="/en/footer/faqs">FAQs</a>
                     </li>
                 
             </ul>
         </div>
         <div id="footerLegal">
             <div class="footerLegalText floatLeft">© 2023. See <a href="http://www.iasplus.com/en/footer/legal">Legal</a> for more information.

Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited ("DTTL"), its global network of member firms and their related entities. DTTL (also referred to as "Deloitte Global") and each of its member firms are legally separate and independent entities. DTTL does not provide services to clients. Please see <a href="http://www.deloitte.com/about">www.deloitte.com/about</a> to learn more.</div>
         </div>
     </div>
        </div>
    </div>
     
	 
    <div id="plone-hyphenator-overlay" class="overlay overlay-ajax">
  <div class="close"></div>
  <div class="plone-hyphenator-overlay-content">
    <h1>Correction list for hyphenation</h1>
    <p>
      These words serve as exceptions. Once entered, they are only
      hyphenated at the specified hyphenation points.
      Each word should be on a separate line.
    </p>
    <label for="lang">Select language:</label>
    <select name="lang">
      <option value="en">English (Universal)</option>
      <option value="en-gb">English (British)</option>
      <option value="en-us">English (American)</option>
      <option value="de">Deutsch</option>
    </select>
    <form>
      <textarea placeholder="Enter corrections, one word example per line...">