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  • July 2024 ISSB meeting agenda posted

    12 Jul 2024

    The International Sustainability Standards Board (ISSB) has posted the agenda for its meeting, which will be held in its offices in Montreal on 24-25 July 2024. There are three topics on the agenda.

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  • July 2024 IASB meeting agenda posted

    12 Jul 2024

    The IASB has posted the agenda for its next meeting, which will be held in its offices in London on 22–24 July 2024. There are six topics on the agenda.

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  • Key insights from the 2024 IFRS Foundation Conference

    08 Jul 2024

    The 2024 IFRS Foundation Conference was held in London on 24–25 June 2024 and featured a gathering of over 400 delegates from 60 countries. The conference provided perspectives on financial reporting and sustainability disclosure standards as well as insights from industry experts.

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  • IFRS Foundation appoints Managing Director

    28 Jun 2024

    The IFRS Foundation Trustees have appointed Michel Madelain as new Managing Director of the IFRS Foundation. Mr Madelain follows Lee White who departed from the position earlier this year to become Chief Executive Officer of IFAC. Mr Madelain’s will assume his new role in September 2024 for a two-year term.

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  • IASB Chair discusses complexity

    26 Jun 2024

    At the IFRS Foundation Conference held in London earlier this week, IASB Chair Andreas Barckow discussed the complexity rooted in today’s economic world and the IASB's way of addressing it.

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  • June 2024 IASB meeting notes posted

    25 Jun 2024

    The IASB met in London on 19-20 June 2024 and held a joint education meeting with the US Financial Accounting Standards Board (FASB) on 21 June 2024. We have posted our comprehensive Deloitte observer notes for all projects discussed during the meeting.

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  • IVSC launches agenda consultation 2024

    09 Jul 2024

    The International Valuation Standards Council (IVSC) has published its 2024 agenda consultation, inviting stakeholders to provide their input on key valuation topics that are crucial for the ongoing development of the International Valuation Standards (IVS).

  • ESMA (European Securities and Markets Authority) (dark gray) Image
  • Two ESMA documents aimed at consistent sustainability reporting

    05 Jul 2024

    The European Securities and Markets Authority (ESMA) has published a 'Final Report on the Guidelines on Enforcement of Sustainability Information (GLESI)' and a 'Public Statement on the first application of the European Sustainability Reporting Standards (ESRS)'.

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  • TNFD publishes sector guidance

    03 Jul 2024

    The Taskforce on Nature-related Financial Disclosures (TNFD) has published the first set of additional sector guidance. The guidance includes recommended sector-specific metrics for disclosure in line with the TNFD recommendations published in September 2023.

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  • EFRAG publishes report on connectivity

    29 Jun 2024

    EFRAG has published a paper titled 'Connectivity considerations and boundaries of different Annual Report sections' that sets out the conceptual foundations, categories and benefits of connectivity.

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  • Report on the spring 2024 IFASS meeting

    26 Jun 2024

    A report has been issued summarising the discussions at the meeting of the International Forum of Accounting Standard Setters (IFASS) held in Seoul and by remote participation on 17-19 April 2024.

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  • IFRS on Point — June 2024

    published 03 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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  • On the Radar — Goodwill

    published 02 Jul 2024

    This publication briefly summarizes key aspects of the subsequent accounting for goodwill and intangible assets.

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  • Roadmap: Goodwill (2024)

    published 02 Jul 2024

    This Roadmap provides Deloitte’s insights into and interpretations of the guidance in ASC 350-20 on the subsequent accounting for goodwill after its initial recognition.

  • Heads Up — FASB Directs Staff to Draft Final Standard on Disaggregation of Income Statement Expenses DISE Image
  • Heads Up — FASB Directs Staff to Draft Final Standard on Disaggregation of Income Statement Expenses DISE

    published 28 Jun 2024

    This Heads Up discusses tentative decisions that the FASB has made since issuing its proposed Accounting Standards Update (ASU) Income Statement — Reporting Comprehensive Income — Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses, which would enhance disclosures related to DISE for public business entities to further disaggregate expenses in the footnotes to their financial statements. The Board concluded its redeliberations on the proposed ASU at its June 26, 2024, meeting and is expected to issue a final ASU later this year.

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  • EFRAG endorsement status report 27 June 2024

    published 28 Jun 2024

    The endorsement status report has been updated to reflect that EFRAG has published draft endorsement advice on 'Amendments to the Classification and Measurement of Financial Instruments (Amendments to IFRS 9 and IFRS 7)'.

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  • Report on the H1 2024 IFASS meeting

    published 26 Jun 2024

    Report summarising the discussions at the meeting of the International Forum of Accounting Standard Setters (IFASS) held in a hybrid format on 17-19 April 2024.

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  • On the Radar — Noncontrolling interests

    published 25 Jun 2024

    This publication briefly summarizes key issues related to the accounting for noncontrolling interests — specifically, attribution of income (loss) and other comprehensive income (loss), the treatment of redeemable noncontrolling interests, accounting for changes in a parent’s ownership interest, and presentation and disclosure.

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