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Pre-meeting summaries for the September 2024 IASB meeting
12 Sep 2024
The IASB is meeting in London on 16-18 September 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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Update to the IASB's September 2024 meeting agenda
12 Sep 2024
The agenda to the IASB's September 2024 meeting has been updated.
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September 2024 ISSB meeting agenda posted
06 Sep 2024
The International Sustainability Standards Board (ISSB) has posted the agenda for its meeting, which will be held in its offices in Frankfurt on 18 September 2024. There are three topics on the agenda.
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September 2024 IASB meeting agenda posted
06 Sep 2024
The IASB has posted the agenda for its next meeting, which will be held in its offices in London on 16–18 September 2024. There are six topics on the agenda.
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Pre-meeting summaries for the September 2024 IFRS Interpretations Committee meeting
04 Sep 2024
The IFRS Interpretations Committee (Committee) meets on 10 September 2024. The IFRS IC will discuss the initial consideration of two agenda decisions and give input into two IASB projects.
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Agenda for the September 2024 ASAF meeting
03 Sep 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 26–27 September 2024.
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Annual ECON exchange of views with representatives of the IFRS Foundation
02 Sep 2024
The annual exchange of views between the Committee on Economic and Monetary Affairs (ECON) of the European Parliament and representatives of the IFRS Foundation took place this afternoon. Erkki Liikanen, Chairman of the IFRS Foundation Trustees, IASB Chairman Andreas Barckow and ISSB Chairman Emmanuel Faber stood ready to answer questions of the Parliamentarians.
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Sustainability reporting events at Climate Week NYC
30 Aug 2024
Climate Week NYC, which is hosted by the Climate Group, brings together over 600 events and activities across New York City, including events on sustainability reporting. It will be held from 22-29 September 2024.
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September 2024 IFRS Interpretations Committee meeting agenda posted
30 Aug 2024
The IFRS Interpretations Committee has posted the agenda for its next meeting, which will be held on 10 September 2024.
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August 2024 IASB meeting notes posted
29 Aug 2024
The IASB held a supplementary meeting on 28 August 2024. We have posted our comprehensive Deloitte observer notes for the project discussed during the meeting.
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HKICPA publishes exposure drafts for Hong Kong sustainability reporting standards
16 Sep 2024
The Hong Kong Institute of Certified Public Accountants (HKICPA) has published two exposure drafts (EDs) for sustainability reporting standards that are fully converged with IFRS S1 and IFRS S2. The comment period for the EDs ends on 27 October 2024.
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Recent sustainability reporting developments
13 Sep 2024
A summary of recent events at PAFA, BSE, GRI/IFVI, the EC and the Australian Government.
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Additional DPOC meeting next Monday
06 Sep 2024
The Due Process Oversight Committee (DPOC) will meet on 9 September 2024 via video conference.
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Agenda for the September 2024 TIG meeting
06 Sep 2024
The IFRS Foundation has released an agenda and meeting papers for the meeting of the Transition Implementation Group on IFRS S1 and IFRS S2 (TIG), which will be held in Frankfurt on 19 September 2024.
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New and revised pronouncements as at 30 September 2024
05 Sep 2024
Our popular summary of new and revised financial and sustainability reporting requirements, updated for financial reporting periods ending on 30 September 2024. This listing can be used to perform a quick check that new financial and sustainability reporting requirements such as new and revised accounting and sustainability disclosure standards and interpretations, and amendments to standards and interpretations, have been fully considered in the reporting close process. The information below can also be used to assist with the disclosure requirements under paragraph 30 of IAS 8 'Accounting Policies, Changes in Accounting Estimates and Errors', which requires entities to disclose any new IFRSs that are in issue but not yet effective and which are likely to impact the entity.
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FRC publishes thematic review findings on offsetting and on IFRS 17
05 Sep 2024
The UK Financial Reporting Council (FRC) has published thematic reviews on offsetting in the financial statements and on IFRS 17 'Insurance Contracts'.
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EFRAG publishes XBRL Taxonomy for ESRSs set 1
30 Aug 2024
EFRAG has published the XBRL Taxonomy for set 1 of the European Sustainability Reporting Standards (ESRSs). This taxonomy enables the digital tagging of information disclosed applying the ESRSs.
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IVS to become freely available from 2025
30 Aug 2024
The International Valuation Standards Council (IVSC) has decided that the latest edition of the International Valuation Standards (IVS) will be freely accessible to the public in a digital format via the IVSC's website beginning January 2025.
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Upcoming World Standard-setters meeting
29 Aug 2024
The next World Standard-setters meeting will be held on 23–24 September 2024 in London. A programme for the meeting is available on the IASB website.
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Chile consults on ISSB standards
28 Aug 2024
The Chilean Financial Market Commission (CMF) has published a consultation on using IFRS S1 and IFRS S2 as reference standards for requiring sustainability-related information. The consultation closes on 27 September 2024.
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On the Radar — SEC reporting considerations for guarantees and collateralizations
published 13 Sep 2024
SEC registrants may issue a variety of securities to finance their operations. In certain cases, a registrant may offer credit enhancement arrangements under which (1) subsidiaries of the registrant guarantee the debt or debt-like securities or (2) the registrant pledges the securities of its affiliates as collateral. In addition, for various reasons, a subsidiary of the registrant (rather than the registrant) may issue debt or debt-like securities. While these structures or credit enhancement arrangements may be beneficial from a cost-of-capital perspective, registrants should consider the SEC reporting implications under SEC Regulation S-X, Rules 3-10, 3-16, 13-01, and 13-02, and related complexities.
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Roadmap: SEC Reporting Considerations for Guarantees and Collateralizations (September 2024)
published 13 Sep 2024
This Roadmap is intended to help readers navigate some of the questions that may arise in the application of the disclosure requirements related to certain registered securities under SEC Regulation S-X, Rules 3-10, 3-16, 13-01, and 13-02.
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iGAAP in Focus — Closing Out (September 2024)
published 11 Sep 2024
In this 'iGAAP in Focus — Closing Out' (last updated in September 2024), we set out financial and sustainability reporting issues that may be relevant in view of the current economic and geopolitical environment and also highlight areas of regulatory focus and recent changes in accounting standards.
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Heads Up — FASB Issues Final Standard on Improvements to Reportable Segment Disclosures
published 10 Sep 2024
This Heads Up, which discusses the FASB’s Accounting Standards Update (ASU) No. 2023-07, Improvements to Reportable Segment Disclosures, has been updated to reflect discussion from the 2023 AICPA & CIMA Conference on Current SEC and PCAOB Developments. Specifically, the SEC indicated that when a single reportable segment entity is managed on a consolidated basis, the entity would be expected to conclude that consolidated net income is the measure of segment profit or loss that is most consistent with U.S. GAAP. Further, the SEC encouraged registrants that choose to early adopt ASU 2023-07, and that include an additional measure or measures of segment profit or loss that are not determined in accordance with GAAP, to reach out to the SEC to discuss their plans.
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IFRS on Point — August 2024
published 04 Sep 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: SEC Reporting Considerations for Equity Method Investees (2024)
published 30 Aug 2024
This Roadmap combines the SEC’s guidance on reporting for equity method investments with Deloitte’s interpretations and examples in a comprehensive, reader-friendly format.
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On the Radar — SEC reporting considerations for equity method investees (August 2024)
published 30 Aug 2024
This publication briefly summarizes key issues related to determining a company’s SEC reporting obligations for significant equity method investees.
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Roadmap: Consolidation — Identifying a Controlling Financial Interest (2024)
published 28 Aug 2024
The 2024 edition of Consolidation — Identifying a Controlling Financial Interest has been issued. This Roadmap breaks down the requirements in ASC 810 and reconstructs them in a logical narrative, making them easier to understand and apply. While the discussion focuses primarily on the complexities of identifying whether a legal entity is a variable interest entity (VIE) and whether a reporting entity should consolidate the VIE, it also addresses the voting interest entity model and provides a framework for its application.
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On the Radar — Consolidation — Identifying a controlling financial interest
published 28 Aug 2024
This publication briefly summarizes key issues and developments related to navigating the often complex consolidation accounting models.
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Heads Up — Mind the Non-GAAP: SEC Staff Clarifies Considerations Related to Segment Disclosures Under ASU 2023-07
published 28 Aug 2024
This Heads Up provides insights, on the basis of recent discussions with the SEC staff, into the implementation of FASB Accounting Standards Update (ASU) No. 2023-07, Improvements to Reportable Segment Disclosures, including the use of non-GAAP measures. The ASU amends ASC 280 to improve and enhance the information that a public entity discloses about its reportable segments. The amendments in the ASU are effective for all public entities for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024, with early adoption permitted.
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ISSB Meeting — 18 September 2024
Start: 18 Sep 2024 - End: 18 Sep 2024
The ISSB will meet in Frankfurt on 18 September 2024.
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IASB Meeting — 16–18 September 2024
Start: 16 Sep 2024 - End: 18 Sep 2024
The IASB will meet in London on 16–18 September 2024.
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IFRS Interpretations Committee meeting — 10 September 2024
Start: 10 Sep 2024 - End: 10 Sep 2024
The IFRS Interpretations Committee will meet on 10 September 2024.
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IASB Meeting — 28 August 2024
Start: 28 Aug 2024 - End: 28 Aug 2024
The IASB met virtually on 28 August 2024.
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ISSB Meeting — 24-25 July 2024
Start: 24 Jul 2024 - End: 25 Jul 2024
The ISSB met in Montreal on 24-25 July 2024.
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IASB Meeting — 22–24 July 2024
Start: 22 Jul 2024 - End: 24 Jul 2024
The IASB met in its offices in London on 22–24 July 2024.
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IASB Meeting — 19–21 June 2024
Start: 19 Jun 2024 - End: 21 Jun 2024
The IASB met in its offices in London on 19–21 June 2024 and held a joint meeting with the FASB via video conference on 21 June 2024.
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ISSB Meeting — 12 June 2024
Start: 12 Jun 2024 - End: 12 Jun 2024
The ISSB met in a hybrid format (virtual and in Frankfurt) on 12 June 2024.
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IFRS Interpretations Committee meeting — 11 June 2024
Start: 11 Jun 2024 - End: 11 Jun 2024
The IFRS Interpretations Committee met on 11 June 2024.
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IASB Meeting — 20 and 22 May 2024
Start: 20 May 2024 - End: 22 May 2024
The IASB met in its offices in London on 20 and 22 May 2024.