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IASB takes up research project on intangibles
23 Apr, 2024
The new project aims to comprehensively review the accounting requirements for intangibles. Initial research will seek to define the project’s scope and explore how best to stage work on this topic to produce timely improvements to IFRS Accounting Standards.
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ISSB decides to begin research projects on biodiversity and human capital
23 Apr, 2024
In its meeting today, the International Sustainability Standards Board (ISSB) has decided to start two new research projects: a project on biodiversity, ecosystems and ecosystem services, and a project on human capital.
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Pre-meeting summaries for the April 2024 ISSB meeting
21 Apr, 2024
The ISSB will meet in Frankfurt on 23 April 2024. We have posted our pre-meeting summaries for the meeting that allow you to follow the ISSB’s decision making more closely. We summarised the agenda papers made available by the ISSB staff and point out the main issues to be discussed by the ISSB and the staff recommendations.
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Pre-meeting summaries for the April 2024 IASB meeting
19 Apr, 2024
The IASB will meet in London on 22-25 April 2024. We have posted our pre-meeting summaries for the meeting that allow you to follow the IASB’s decision making more closely. We summarised the agenda papers made available by the IASB staff and point out the main issues to be discussed by the IASB and the staff recommendations.
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New GPF member appointed
18 Apr, 2024
The Global Preparers Forum (GPF) has appointed a new member, Emmanuelle Guyomard, to serve an initial five-year term.
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IASB completes project on business combinations under common control by publishing project summary
17 Apr, 2024
The International Accounting Standards Board (IASB) has published a project summary regarding its project on business combinations under common controls (BCUCC).
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EFRAG final comment letter in response to the IASB's exposure draft on financial instruments with characteristics of equity
16 Apr, 2024
The European Financial Reporting Advisory Group (EFRAG) has published its final comment letter in response to the International Accounting Standards Board’s (IASB's) exposure draft 'Financial Instruments with Characteristics of Equity (proposed amendments to IAS 32, IFRS 7 and IAS 1)' ('the ED').
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UKEB publishes the results of its economic study on the possible impacts of a new standard on Regulatory Assets and Regulatory Liabilities
16 Apr, 2024
The UK Endorsement Board (UKEB) has published the results of an independent economic study, commissioned during 2023, which will be used to assist the UKEB in assessing the possible impact of a new standard covering Regulatory Assets and Liabilities, if adopted for use in the UK.
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April 2024 ISSB meeting agenda posted
12 Apr, 2024
The International Sustainability Standards Board (ISSB) has posted the agenda for its meeting, which will be held in Frankfurt on 23 April 2024. The ISSB will be assessing projects to add to the work plan.
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April 2024 IASB meeting agenda posted
12 Apr, 2024
The IASB has posted the agenda for its next meeting, which will be held in its offices in London on 22–25 April 2024. There are 10 topics on the agenda.
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EIOPA report on the impact of IFRS 17 in the insurance sector
22 Apr, 2024
The European Insurance and Occupational Pensions Authority (EIOPA) has released a report examining the implementation of IFRS 17 'Insurance Contracts' in the EU. The report evaluates the adoption of IFRS 17 by insurance undertakings and compares the calculation of insurance liabilities under IFRS 17 with the Solvency II framework.
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Agenda papers available for the UKEB public Board meeting on 26 April 2024
22 Apr, 2024
The meeting agenda and papers for the UK Endorsement Board (UKEB) public Board meeting on 26 April 2024 are available.
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Standard setters discuss understandability of accounting standards
19 Apr, 2024
At the meeting of the International Forum of Accounting Standard Setters (IFASS) currently being held in Seoul, the standard setters discussed research on the understandability of accounting standards.
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AI in standard setting
18 Apr, 2024
At the meeting of the International Forum of Accounting Standard Setters (IFASS) currently being held in Seoul, the standard setters discussed whether and how artificial intelligence (AI) can be used in standard setting.
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European Parliament approves delay of certain ESRSs
17 Apr, 2024
The European Parliament has voted to postpone the adoption of sector-specific European Sustainability Reporting Standards (ESRSs) and ESRSs for third-country entities by two years, until 30 June 2026.
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UKEB introduces research on intangibles at IFASS meeting
17 Apr, 2024
The International Forum of Accounting Standard Setters (IFASS) is currently holding its spring meeting in Seoul. During one presentation today, the UK Endorsement Board (UKEB) introduced two forthcoming research reports on accounting for intangibles.
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IPSASB consults on amendments based on IFRIC Interpretations
17 Apr, 2024
The International Public Sector Accounting Standards Board (IPSASB) has released an exposure draft (ED) proposing amendments to consider IFRIC Interpretations for public comment. So far the IPSASB had not considerered interpretations issued by the IFRS Interpretations Committee for inclusion in the International Public Sector Accounting Standards (IPSAS).
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EFRAG publishes March 2024 issue of EFRAG Update
16 Apr, 2024
The European Financial Reporting Advisory Group (EFRAG) has published an ‘EFRAG Update’ summarising public technical discussions held and decisions made during March 2024.
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Two webinars introducing IFRS 18
16 Apr, 2024
EFRAG has announced two webinars introducing IFRS 18 ‘Presentation and Disclosures in Financial Statements' - one with a general focus and one for financial institutions, insurance companies and conglomerates. The IASB will participate in both webinars.
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Digital reporting and the IFRS digital taxonomies
11 Apr, 2024
The IFRS Foundation has published an article 'Digital financial reporting — Facilitating digital comparability and analysis of financial reports' and has set up a new dedicated website.
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Need to know — IASB publishes new standard on presentation and disclosure in financial statements
published 23 Apr, 2024
This Need to know outlines IFRS 18 'Presentation and Disclosure in Financial Statements' published by the International Accounting Standards Board (IASB) on 9 April 2024.
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Accounting roundup — April 2024
published 17 Apr, 2024
This Accounting roundup, covering the period January 2024 through to March 2024, pulls together the headlines for all the latest developments in accounting, providing links to a wealth of further information and resources.
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Accounting roundup — Closing Out
published 17 Apr, 2024
Closing Out is a one stop guide covering key corporate reporting issues to be aware of when approaching year-end and interim reporting.
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EFRAG endorsement status report 17 April 2024
published 17 Apr, 2024
The endorsement status report has been updated to reflect that the IASB has published IFRS 18 ‘Presentation and Disclosures in Financial Statements’.
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Need to know — IASB proposes addendum to exposure draft 'Third edition of the IFRS for SMEs Accounting Standard'
published 12 Apr, 2024
This 'Need to know' outlines the proposed amendments to the 'IFRS for SMEs' Accounting Standard set out in exposure draft 'Addendum to the Exposure Draft Third Edition of the IFRS for SMEs Accounting Standard’ published by the International Accounting Standards Board (IASB) on 28 March 2024.
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Need to know — EFRAG proposes ESRS for listed SMEs
published 11 Apr, 2024
This 'Need to know' outlines the exposure draft 'ESRS for listed small- and medium-sized enterprises' that was published by EFRAG on 22 January 2024.
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IFRS on Point — March 2024
published 04 Apr, 2024
'IFRS on Point' highlights critical financial and sustainability reporting developments and main IFRS-related news stories of the previous month.
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Deloitte comment letter on amendments to financial instruments with characteristics of equity
published 28 Mar, 2024
We have commented on the IASB's IFRS Accounting Standard Exposure Draft, ‘Financial Instruments with Characteristics of Equity’.
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Need to know — IASB proposes amendments to improve reporting on acquisitions
published 28 Mar, 2024
On 14 March 2024, the IASB published an exposure draft IASB/ED/2024/1 Business Combinations — Disclosures, Goodwill and Impairment (Proposed amendments to IFRS 3 and IAS 36). It contains proposed amendments that aim at enhanced information on acquisitions. This newsletter outlines the proposed amendments.
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Need to know — SEC adopts rule that requires climate-related disclosures
published 20 Mar, 2024
In March 2024, the SEC adopted a final rule that requires registrants to provide climate-related disclosures in their annual reports and registration statements. This newsletter explains the contents of the rule.
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ISSB Meeting — 23 April 2024
Start: 23 Apr, 2024 - End: 23 Apr, 2024
The ISSB will meet in Frankfurt on 23 April 2024.
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IASB Meeting — 22–25 April 2024
Start: 22 Apr, 2024 - End: 25 Apr, 2024
The IASB will meet in its offices in London on 22–25 April 2024.
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IASB Meeting — 18–21 March 2024
Start: 18 Mar, 2024 - End: 21 Mar, 2024
The IASB met in its offices in London on 18–21 March 2024.
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ISSB Meeting — 13 March 2024
Start: 13 Mar, 2024 - End: 13 Mar, 2024
The ISSB met in Frankfurt on 13 March 2024.
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IFRS Interpretations Committee meeting — 5 March 2024
Start: 05 Mar, 2024 - End: 05 Mar, 2024
The IFRS Interpretations Committee met on 5 March 2024.
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ISSB Meeting — 21 February 2024
Start: 21 Feb, 2024 - End: 21 Feb, 2024
The ISSB met in New York City on 21 February 2024.
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IASB Meeting — 19–22 February 2024
Start: 19 Feb, 2024 - End: 22 Feb, 2024
The IASB met in its offices in London on 19–22 February 2024.
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ISSB Meeting — 25 January 2024
Start: 25 Jan, 2024 - End: 25 Jan, 2024
The ISSB held a joint meeting with the IASB in its offices in London on 25 January 2024.
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IASB Meeting — 22–25 January 2024
Start: 22 Jan, 2024 - End: 25 Jan, 2024
The IASB met in its offices in London on 22–23 January 2024. On 25 January, the IASB held a joint meeting with the ISSB.
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ISSB Meeting — 13–14 December 2023
Start: 13 Dec, 2023 - End: 14 Dec, 2023
The ISSB met in Frankfurt on 13–14 December 2023.