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IASB launches review of statement of cash flows in response to investor feedback
17 Sep, 2024
The IASB has announced the initiation of a comprehensive review of the Statement of Cash Flows and related requirements under IFRS. The review project stems from insights garnered during the IASB’s 'Third Agenda Consultation'.
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IFRS Interpretations Committee holds September 2024 meeting
16 Sep, 2024
The IFRS Interpretations Committee (IFRS IC) met in London on 10 September 2024. The IFRS IC discussed the initial consideration of two agenda decisions and gave input into two IASB projects.
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Pre-meeting summaries for the September 2024 ISSB meeting
16 Sep, 2024
The IASB will meet in Frankfurt on 18 September 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 September 2024 IASB meeting
12 Sep, 2024
The IASB is meeting in London on 16-18 September 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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Update to the IASB's September 2024 meeting agenda
12 Sep, 2024
The agenda to the IASB's September 2024 meeting has been updated.
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FRC publishes September 2024 editions of UK and Ireland accounting standards
11 Sep, 2024
The Financial Reporting Council ("FRC") has issued September 2024 editions of UK and Ireland accounting standards. These editions reflect all amendments issued to date, including the 'Periodic Review 2024 amendments' and provides an up-to-date reference point for each publication.
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September 2024 ISSB meeting agenda posted
06 Sep, 2024
The International Sustainability Standards Board (ISSB) has posted the agenda for its meeting, which will be held in its offices in Frankfurt on 18 September 2024. There are three topics on the agenda.
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September 2024 IASB meeting agenda posted
06 Sep, 2024
The IASB has posted the agenda for its next meeting, which will be held in its offices in London on 16–18 September 2024. There are six topics on the agenda.
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Additional DPOC meeting next Monday
06 Sep, 2024
The Due Process Oversight Committee (DPOC) will meet on 9 September 2024 via video conference.
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Agenda for the September 2024 TIG meeting
06 Sep, 2024
The IFRS Foundation has released an agenda and meeting papers for the meeting of the Transition Implementation Group on IFRS S1 and IFRS S2 (TIG), which will be held in Frankfurt on 19 September 2024.
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Agenda papers available for the UKEB public board meeting on 19 September 2024
12 Sep, 2024
The meeting agenda and papers for the UK Endorsement Board (UKEB) public board meeting on 19 September 2024 are available.
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FRC podcast discusses the new 2024 UK Corporate Governance Code
12 Sep, 2024
The Financial Reporting Council (FRC) has released a podcast which discusses the key changes arising from the 2024 UK Corporate Governance code ahead of the first reporting cycle under it.
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EFRAG publishes August 2024 issue of EFRAG Update
11 Sep, 2024
EFRAG (formerly the European Financial Reporting Advisory Group) has published an ‘EFRAG Update’ summarising publications issued during August 2024.
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GRI and IFVI sign new memorandum of understanding
10 Sep, 2024
The Global Reporting Initiative (GRI) and the International Foundation for Valuing Impacts (IFVI) have signed a Memorandum of Understanding aimed at making sustainability data as accessible, actionable and comparable as financial data.
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EFRAG publishes XBRL Taxonomy for ESRSs set 1
30 Aug, 2024
EFRAG has published the XBRL Taxonomy for set 1 of the European Sustainability Reporting Standards (ESRSs). This taxonomy enables the digital tagging of information disclosed applying the ESRSs.
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IVS to become freely available from 2025
30 Aug, 2024
The International Valuation Standards Council (IVSC) has decided that the latest edition of the International Valuation Standards (IVS) will be freely accessible to the public in a digital format via the IVSC's website beginning January 2025.
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Upcoming World Standard-setters meeting
29 Aug, 2024
The next World Standard-setters meeting will be held on 23–24 September 2024 in London. A programme for the meeting is available on the IASB website.
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Agenda for the September 2024 SMEIG meeting
27 Aug, 2024
The next meeting of the SME Implementation Group (SMEIG) will be held via video conference call on 3 September 2024.
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Annual ECON exchange of views to take place next Monday
27 Aug, 2024
The annual exchange of views between the Committee on Economic and Monetary Affairs (ECON) of the European Parliament and representatives of the IFRS Foundation will take place on 2 September. The Chairman of the IFRS Foundation Trustees, the IASB Chair and the ISSB Chair will travel to Brussels to answer questions of the Parliamentarians.
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FRAB minutes and supporting documents for June 2024 meeting made available
27 Aug, 2024
The associated documents and minutes of the Financial Reporting Advisory Board’s (FRAB’s) meeting on 20 June 2024 have been made available on the HM Treasury website.
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IFRS on Point — August 2024
published 04 Sep, 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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Need to know — IASB proposes amendments to IFRS 19
published 23 Aug, 2024
This Need to know outlines ED Amendments to IFRS 19 Subsidiaries without Public Accountability: Disclosures, published by the IASB on 30 July 2024.
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Corporate Reporting Insights — Climate transition plan disclosures
published 09 Aug, 2024
With climate change at the top of global priorities, investors and regulators are calling for greater transparency on companies’ progress and performance against their climate-related commitments and their readiness for climate transition. With the Financial Conduct Authority (FCA) already encouraging listed companies to consider the UK’s Transition Plan Taskforce (TPT) disclosure framework and the International Sustainability Standards Board’s (ISSB's) announcement that it is assuming responsibility for the TPT disclosure framework and related guidance, the focus on high quality transition plan disclosures is likely to remain. Now in its second year, our survey of annual reports looks at the first 50 annual reports issued by FTSE 100 reporters in 2024 and considers how reporting of their transition plans compares to the Task Force on Climate-related Financial Disclosures (TCFD) recommended disclosures and expected future requirements under UK-endorsed ISSB standards and the TPT disclosure framework.
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Deloitte comment letter on tentative agenda decision on classification of cash flows related to variation margin calls on ‘collateralised-to-market’ contracts
published 05 Aug, 2024
We agree with the IFRS Interpretations Committee’s decision not to add this item onto its agenda for the reasons set out in the tentative agenda decision.
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Need to know — IASB proposes illustrative examples for climate-related and other uncertainties in the financial statements
published 05 Aug, 2024
This Need to know outlines exposure draft (ED) Climate-related and Other Uncertainties in the Financial Statements—Proposed illustrative examples, published by the International Accounting Standards Board (IASB) on 31 July 2024. In the ED, the IASB proposes to add eight examples to IFRS Accounting Standards that illustrate how an entity applies the requirements in those standards to report the effects of climate-related and other uncertainties in its financial statements.
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Need to know — IASB proposes amendments to IAS 21 on translations to a hyperinflationary presentation currency
published 01 Aug, 2024
This 'Need to know' outlines the proposed amendments to IAS 21 'The Effects of Changes in Foreign Exchange Rates' set out in exposure draft (ED) 'Translation to a Hyperinflationary Presentation Currency', published by the International Accounting Standards Board (IASB) on 25 July 2024.
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Deloitte comment letter on the proposed governance model of the TISFD
published 31 Jul, 2024
Deloitte Touche Tohmatsu Limited (Deloitte) welcomes the opportunity to provide comments on the proposed governance model for the Taskforce on Inequality and Social-related Financial Disclosures (TISFD).
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Deloitte comment letter on the proposed scope and mandate of the TISFD
published 31 Jul, 2024
Deloitte Touche Tohmatsu Limited (Deloitte) welcomes the opportunity to provide comments on the proposed scope and mandate of the Taskforce on Inequality and Social-related Financial Disclosures (TISFD).
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IFRS on Point — July 2024
published 31 Jul, 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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Need to know — IASB issues amendments to IFRS Accounting Standards as part of its annual improvements process
published 30 Jul, 2024
This Need to know outlines Annual Improvements to IFRS Accounting Standards—Volume 11, published by the International Accounting Standards Board (IASB) in July 2024.
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ISSB Meeting — 18 September 2024
Start: 18 Sep, 2024 - End: 18 Sep, 2024
The ISSB will meet in Frankfurt on 18 September 2024.
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IASB Meeting — 16–18 September 2024
Start: 16 Sep, 2024 - End: 18 Sep, 2024
The IASB will meet in London on 16–18 September 2024.
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IFRS Interpretations Committee meeting — 10 September 2024
Start: 10 Sep, 2024 - End: 10 Sep, 2024
The IFRS Interpretations Committee met on 10 September 2024.
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IASB Meeting — 28 August 2024
Start: 28 Aug, 2024 - End: 28 Aug, 2024
The IASB met virtually on 28 August 2024.
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ISSB Meeting — 24-25 July 2024
Start: 24 Jul, 2024 - End: 25 Jul, 2024
The ISSB met in Montreal on 24-25 July 2024.
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IASB Meeting — 22–24 July 2024
Start: 22 Jul, 2024 - End: 24 Jul, 2024
The IASB met in its offices in London on 22–24 July 2024.
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IASB Meeting — 19–21 June 2024
Start: 19 Jun, 2024 - End: 21 Jun, 2024
The IASB met in its offices in London on 19–21 June 2024 and held a joint meeting with the FASB via video conference on 21 June 2024.
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ISSB Meeting — 12 June 2024
Start: 12 Jun, 2024 - End: 12 Jun, 2024
The ISSB met in a hybrid format (virtual and in Frankfurt) on 12 June 2024.
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IFRS Interpretations Committee meeting — 11 June 2024
Start: 11 Jun, 2024 - End: 11 Jun, 2024
The IFRS Interpretations Committee met on 11 June 2024.
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IASB Meeting — 20 and 22 May 2024
Start: 20 May, 2024 - End: 22 May, 2024
The IASB met in its offices in London on 20 and 22 May 2024.