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  • Updated IASB and ISSB work plan — Analysis (June 2024)

    24 Jun 2024

    Following the IASB and ISSB meetings this month, 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 May 2024. Several developments are expected to occur in July 2024.

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  • Agenda for the July 2024 ASAF meeting

    24 Jun 2024

    The IFRS Foundation has released an agenda and meeting papers for the meeting of the Accounting Standards Advisory Forum (ASAF), which will be held in London on 8-9 July 2024.

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  • ISSB concludes agenda consultation by releasing a feedback statement

    24 Jun 2024

    On 4 May 2023, the International Sustainability Standards Board (ISSB) launched its first public consultation to seek broad public input on the strategic direction and overall balance of its future work programme as well as sustainability-related matters the ISSB could take up.

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  • Pre-meeting summaries for the June 2024 IASB meeting

    17 Jun 2024

    The IASB will meet in London on 19-20 June 2024 and hold a joint education meeting with FASB on 21 June 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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  • June 2024 ISSB meeting notes posted

    17 Jun 2024

    The ISSB met on 12 June 2024 in a hybrid format (Frankfurt and virtual). We have posted our comprehensive Deloitte observer notes for the project discussed during the meeting.

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  • IFRS Foundation Monitoring Board welcomes progress of standard-setting activities

    12 Jun 2024

    During the meeting of the IFRS Foundation Monitoring Board in Singapore last week, the Monitoring Board welcomed the progress of the IASB and the ISSB in their standard-setting activities. The Monitoring Board also noted the importance of rigorous due process in the development of high-quality IFRS Accounting Standards and IFRS Sustainability Disclosure Standards.

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  • Agenda for the June 2024 IRCC meeting

    24 Jun 2024

    An agenda has been released for the meeting of the Integrated Reporting and Connectivity Council (IRCC) that will be held in hybrid format on 26 June 2024.

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  • TNFD and EFRAG publish correspondence mapping

    20 Jun 2024

    The Taskforce on Nature-related Financial Disclosures (TNFD) and EFRAG have jointly published a mapping of the correspondence between the European Sustainability Reporting Standards (ESRS) and the TNFD's recommended disclosures and metrics.

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  • Agenda for the July 2024 ITCG meeting

    20 Jun 2024

    The IFRS Foundation has released an agenda and meeting papers for the meeting of the IFRS Taxonomy Consultative Group (ITCG), which will be held in a hybrid format (in London and virtual) on 2 July 2024.

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  • EFRAG briefing papers on IFRS 19 updated

    19 Jun 2024

    In December 2021 and February 2022, EFRAG published briefing papers as part of its strategy to stimulate debate on the IASB's proposals that would permit eligible subsidiaries that are small and medium-sized entities to apply IFRSs but with reduced disclosure requirements. In view of the fact, that IFRS 19 'Subsidiaries without Public Accountability: Disclosures' has been finalised and issued, EFRAG has now updated the briefing papers.

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  • IVSC perspectives paper on tangible assets

    12 Jun 2024

    The International Valuation Standards Council (IVSC) has issued a new perspectives paper focusing on the inspection of tangible assets in the valuation process.

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  • IPSASB develops climate-related disclosure standard for the public sector

    12 Jun 2024

    The International Public Sector Accounting Standards Board (IPSASB), with support from the World Bank, is currently developing a climate-related disclosures standard for the public sector. This will be the first IPSASB Sustainability Reporting Standard (IPSASB SRS) and a draft for public comment is expected in Q4 2024.

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  • EITF Snapshot — June 2024

    published 20 Jun 2024

    This EITF Snapshot summarizes the June 14, 2023, meeting of the Emerging Issues Task Force (EITF). At this meeting, the EITF discussed Issue No. 24-A, “Determining the Accounting Acquirer.”

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  • IFRS on Point — May 2024

    published 07 Jun 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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  • Roadmap: Earnings per Share (2024)

    published 06 Jun 2024

    This Roadmap provides an overview of the accounting and disclosure guidance in ASC 260 as well as insights into how to apply the guidance in practice. The 2024 edition of this publication contains relatively minor updates.

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  • EFRAG endorsement status report 31 May 2024

    published 31 May 2024

    The endorsement status report has been updated to reflect that the IASB has issued 'Amendments to the Classification and Measurement of Financial Instruments (Amendments to IFRS 9 and IFRS 7)'.

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