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  • IFRS Foundation Chair delivers keynote on global financial standards and sustainability reporting

    29 Feb 2024

    Erkki Liikanen, Chair of the IFRS Foundation Trustees, addressed attendees at the IFRS Foundation Trustees’ stakeholder dinner in Madrid, Spain, on 28 February 2024. Chair Liikanen highlighted the Foundation’s role in global governance, strategy, and oversight of standard-setting boards. He emphasised the significance of the IFRS Foundation’s collaboration, with trustees representing diverse expertise from around the world and underscored the Foundation’s commitment to transparency, with all meetings held publicly and documents accessible online.

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    ISSB (International Sustainability Standards Board) (blue) Image
  • Updated IASB and ISSB work plan — Analysis (February 2024)

    29 Feb 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 January 2024.

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  • February 2024 ISSB meeting notes posted

    29 Feb 2024

    The ISSB met in New York on 21 February 2024. We have posted our comprehensive Deloitte observer notes for all projects discussed during the meeting.

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  • February 2024 IASB meeting notes posted

    27 Feb 2024

    The IASB met in London on 19-22 February 2024. We have posted our comprehensive Deloitte observer notes for all projects discussed during the meeting.

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  • ISSB publishes February 2024 podcast

    27 Feb 2024

    The ISSB has released a podcast hosted by ISSB Chair Emmanuel Faber and Vice-Chair Jingdong Hua discussing the latest developments from the ISSB.

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  • IOSCO Chair speaks on adoption of the ISSB standards

    27 Feb 2024

    In a speech at the IFRS Sustainability Symposium on 22 February 2024, Jean-Paul Servais, Chair of the International Organization of Securities Commissions (IOSCO), highlighted the role of jurisdictions in the adoption of the ISSB standards.

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  • Agenda for March 2024 CMAC meeting

    29 Feb 2024

    Representatives from the International Accounting Standards Board (IASB) will meet with both the Capital Markets Advisory Council (CMAC) in a hybrid conference on 8 March 2024. The agenda for the meeting has been released.

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  • Agenda for the March 2024 SSAF meeting

    29 Feb 2024

    The IFRS Foundation has released an agenda and meeting papers for the meeting of the Sustainability Standards Advisory Forum (SSAF), which is to be held in Frankfurt on 11 March 2024.

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  • SEC announces public meeting to consider rules on climate-related disclosures

    29 Feb 2024

    The US Securities and Exchange Commission (SEC) has announced that it will hold an open meeting on 6 March 2024 at 9.45am Eastern Time. In the meeting, the SEC will consider whether to adopt rules to require registrants to provide certain climate-related information in their registration statements and annual reports.

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  • IFAC and AICPA & CIMA study observes more detail in sustainability reporting

    23 Feb 2024

    The International Federation of Accountants (IFAC), together with AICPA & CIMA, has published an update to its study on the sustainability reporting and assurance practices of the largest global companies. The study reveals that there is now more detail and breadth in these companies' sustainability reporting.

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  • EFRAG survey on IFRS 16 — user perspective

    22 Feb 2024

    The European Financial Reporting Advisory Group (EFRAG) has launched the second part of its survey on IFRS 16 to seek input from users on whether the standard has improved the reporting on lease activities.

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  • Research workshop on FICE

    21 Feb 2024

    The International Accounting Standards Board (IASB) in conjunction with the European Accounting Association (EAA) and the European Financial Reporting Advisory Group (EFRAG) will hold a virtual research workshop on the IASB’s exposure draft 'Financial Instruments with Characteristics of Equity' on 11 March 2024.

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  • Heads Up — SEC Issues Final Rule Related to SPACs, Shell Companies, and Projections

    published 06 Feb 2024

    This Heads Up discusses the SEC’s recent issuance of a final rule on financial reporting and disclosures for special-purpose acquisition companies (SPACs). The final rule aims to (1) “enhance investor protections” in SPAC initial public offerings (IPOs) and de-SPAC transactions and (2) “more closely align the treatment of private operating companies entering the public markets through de-SPAC transactions with that of companies conducting traditional IPOs.”

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  • IFRS on Point — January 2024

    published 02 Feb 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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  • IPSAS in your pocket — 2024 edition

    published 22 Jan 2024

    This guide summarises the provisions of all International Public Sector Accounting Standards (IPSAS), recommended practice guidelines and the conceptual framework, effective for financial statements for annual periods beginning on or after 1 January 2024.

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  • Heads Up — FASB Issues ASU on Income Tax Disclosures

    published 18 Jan 2024

    This Heads Up discusses FASB Accounting Standards Update (ASU) No. 2023-09, Improvements to Income Tax Disclosures. The ASU establishes new income tax disclosure requirements in addition to modifying and eliminating certain existing requirements. Under the new guidance, entities must consistently categorize and provide greater disaggregation of information in the rate reconciliation. They must also further disaggregate income taxes paid.

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  • On the Radar — Greenhouse Gas Protocol Reporting Considerations (2024)

    published 17 Jan 2024

    This publication briefly summarizes key issues related to the accounting for and reporting of greenhouse gas (GHG) emissions under the GHG Protocol, including (1) classifying GHG emissions into Scopes 1, 2 and 3; (2) defining the reporting company’s organizational boundary; and (3) setting GHG emission targets.

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