• Recent sustainability and integrated reporting developments

  29 Jan 2020

  A summary of recent developments at Carrots & Sticks/the Reporting Exchange, CDSB, IRC, A4S, GRI, ICAEW, EFRAG, and SSE.

• Executive Vice President of the European Commission calls for European non-financial reporting standards

  28 Jan 2020

  Speaking at a conference on implementing the European Green Deal today, Executive Vice President Valdis Dombrovskis announced that the European Commission will support a process to develop European non-financial reporting standards.

• IASB publishes 'Request for Information: Comprehensive Review of the IFRS for SMEs Standard'

  28 Jan 2020

  The IASB, in cooperation with the SME Implementation Group (SMEIG), has developed and issued a request for information seeking comments on strategic and general questions, specific sections of the IFRS for SMEs, as well as new topics and other matters related to the IFRS for SMEs. Responses are due by 27 July 2020.

• Hyperinflationary economies - updated IPTF watch list available

  27 Jan 2020

  IAS 29 'Financial Reporting in Hyperinflationary Economies' defines and provides general guidance for assessing whether a particular jurisdiction's economy is hyperinflationary. But the IASB does not identify specific jurisdictions. The International Practices Task Force (IPTF) of the Centre for Audit Quality (CAQ) monitors the status of 'highly inflationary' countries. The Task Force's criteria for identifying such countries are similar to those for identifying 'hyperinflationary economies' under IAS 29.

• Pre-meeting summaries for the January IASB meeting

  24 Jan 2020

  The IASB will meet in London on 28–30 January 2020 to discuss twelve topics. We have posted our pre-meeting summaries for the meeting that allow you to follow the IASB’s decision making more closely. For each topic to be discussed, we summarise 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.

• IBC discusses Big4 report on reporting sustainability information at WEF

  24 Jan 2020

  At the World Economic Forum (WEF), the chief executive officers of many of the world’s largest companies expressed support for aligning on a core set of metrics and disclosures in their annual reports on the non-financial aspects of business performance such as greenhouse gas emissions and strategies, diversity, employee health and well-being and other factors.

• 2020 required and annotated required IFRS Standards now available

  23 Jan 2020

  The IFRS Foundation announces that the annual publication formerly known as the 'Blue Book' is now available.

• IASB finalises amendments to IAS 1 to clarify the classification of liabilities

  23 Jan 2020

  The International Accounting Standards Board (IASB) has issued 'Classification of Liabilities as Current or Non-Current (Amendments to IAS 1)' providing a more general approach to the classification of liabilities under IAS 1 based on the contractual arrangements in place at the reporting date.

• IFRS Interpretations Committee holds January 2020 meeting

  23 Jan 2020

  The IFRS Interpretations Committee held a video meeting on Tuesday 21 January 2020 to finalise one agenda decision. We have posted Deloitte observer notes for the technical issues discussed during this meeting.

• January 2020 IASB meeting agenda posted

  20 Jan 2020

  The IASB has posted the agenda for its next meeting, which will be held at its offices in London on 28–30 January 2020. There are twelve topics on the agenda.

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