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  • Discussions at the fifth IASB Research Forum

    12 Nov 2018

    The International Accounting Standards Board (IASB) hosted its fifth Research Forum on 11 and 12 November 2018 in Sydney. The meeting saw the presentation of six academic papers, responses by academics and standard-setters as well as panel discussions.

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  • CRD announces two-year project for better alignment

    08 Nov 2018

    At the World Congress of Accountants in Sydney, Australia, the Corporate Reporting Dialogue (CRD), which brings together organisations that have significant international influence on the corporate reporting landscape, has announced two-year project focused on aligning the standards and frameworks of its members.

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  • SASB issues industry-specific sustainability accounting standards

    08 Nov 2018

    The US Sustainability Accounting Standards Board (SASB) has issued the world's first set of industry-specific sustainability accounting standards covering financially material issues in 77 industries. The standards aim at providing investors with in-depth information about the impact of a company’s actions on society and the environment - they come at a time of increased investor concern about companies' business practices.

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  • FRC Lab guidance on reporting performance metrics

    07 Nov 2018

    The Financial Reporting Lab of the UK Financial Reporting Council (FRC) has published guidance for companies on the presentation of performance metrics in their reporting following calls for clarity from investors.

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  • Summary of the October 2018 ASAF meeting now available

    07 Nov 2018

    The staff of the International Accounting Standards Board (IASB) have made available a summary of the discussions of the Accounting Standards Advisory Forum (ASAF) meeting held in London on 4 October 2018.

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  • Pre-meeting summaries for the November IASB meeting

    07 Nov 2018

    The IASB is meeting on Wednesday 14 and Thursday 15 November 2018. 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.

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  • IFRS Foundation announces technology initiative

    05 Nov 2018

    The IFRS Foundation has announced the launch of its technology initiative. The technology initiative will consider how changes in technology may affect the work done by the IASB in certain areas.

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  • Heads Up — FASB amends guidance on collaborative arrangements Image

  • Heads Up — FASB amends guidance on collaborative arrangements

    published 13 Nov 2018

    This Heads Up discusses the FASB’s recently issued Accounting Standards Update (ASU) No. 2018-18, "Clarifying the Interaction Between Topic 808 and Topic 606," which amends ASC 808 to clarify when transactions between participants in a collaborative arrangement under ASC 808 are within the scope of the FASB’s new revenue standard.

  • IFRS in Focus — IASB amends the definition of material Image

  • IFRS in Focus — IASB amends the definition of material

    published 13 Nov 2018

    This issue addresses the recent amendments to IAS 1 'Presentation of Financial Statements' and IAS 8 'Accounting Policies, Changes in Accounting Estimates and Errors' that have been published by the International Accounting Standards Board (IASB). The amendments are titled 'Definition of Material—Amendments to IAS 1 and IAS 8'.

  • A Roadmap to SEC Comment Letter Considerations, Including Industry Insights (2018) Image

  • A Roadmap to SEC Comment Letter Considerations, Including Industry Insights (2018)

    published 06 Nov 2018

    This publication contains extracts of frequently issued SEC staff comments, analysis of those extracts, and links to resources that are relevant to SEC filers. The 2018 edition features (1) an update on the SEC’s priorities; (2) a summary of comment letter trends related to the top 10 topics of frequent comment in the 12-month period ended July 31, 2018; and (3) topics of focus related to disclosures associated with financial statement accounting, SEC reporting, initial public offerings, foreign private issuers, and industry-specific matters.

  • A Roadmap to Accounting for Contracts on an Entity’s Own Equity (2018) Image

  • A Roadmap to Accounting for Contracts on an Entity’s Own Equity (2018)

    published 25 Oct 2018

    The 2018 edition of A Roadmap to Accounting for Contracts on an Entity’s Own Equity provides an overview of the guidance in ASC 815-40 as well as insights into and interpretations of how to apply it in practice. For ease of reference, we have accompanied our discussion with the related authoritative text. This edition reflects changes to the guidance introduced by the FASB’s issuance of ASU 2018-07 in June 2018.

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    • IASB Meeting — 19–21 June 2018

      Start: 19 Jun 2018 - End: 21 Jun 2018

      The IASB met in London on 19–21 June 2018 to discuss fifteen topics and included an educational session with the FASB.

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