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  • ISSB issues September 2023 podcast

    20 Sep 2023

    The IFRS Foundation has released a podcast hosted by ISSB Chair Emmanuel Faber and Vice-Chair Sue Lloyd discussing the latest developments from the ISSB.

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  • September 2023 ISSB meeting notes posted

    19 Sep 2023

    The ISSB met in Montreal on 14 September 2023. We have posted our comprehensive Deloitte observer notes for the project discussed during the meeting.

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  • TNFD recommendations on nature-related issues published

    19 Sep 2023

    The Taskforce on Nature-related Financial Disclosures (TNFD), a global market-led initiative which aims to provide financial institutions and corporates with a complete picture of their environmental risks and opportunities, has delivered its framework for organisations to report and act on evolving nature-related risks.

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  • Pre-meeting summaries for the September 2023 IASB meeting

    15 Sep 2023

    The IASB will meet in London on 19-21 September 2023. 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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  • Agenda for the September 2023 ASAF meeting

    14 Sep 2023

    The International Accounting Standards Board (IASB) has released an agenda and meeting papers for the meeting of the Accounting Standards Advisory Forum (ASAF), which is to be held in the IASB's offices in London on 28 September 2023.

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  • New and revised pronouncements as at 30 September 2023

    22 Sep 2023

    Our popular summary of new and revised financial and sustainability reporting requirements, updated for financial reporting periods ending on 30 September 2023. 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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  • UKEB research into connectivity

    19 Sep 2023

    The UK Endorsement Board (UKEB) has published two reports arising from its research project on climate-related matters.

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  • AASB research into crypto assets

    19 Sep 2023

    The Research Centre of the Australian Accounting Standards Board (AASB), jointly with the CPA Australia and the University of New South Wales, has published a research report that provides an overview of perspectives shared by some Australian stakeholders about crypto assets accounting and reporting. The research responds to stakeholder concerns regarding the development of crypto assets.

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  • Updated IPSAS-IFRS alignment dashboard (September 2023)

    23 Aug 2023

    The International Public Sector Accounting Standards Board (IPSASB), which develops the International Public Sector Accounting Standards (IPSAS) for financial reporting by governments and other public sector entities, has released an updated IPSAS-IFRS alignment dashboard showing how far individual IPSAS are aligned with corresponding IFRSs.

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  • EITF Snapshot — September 2023

    published 22 Sep 2023

    This EITF Snapshot summarizes the September 14, 2023, meeting of the Emerging Issues Task Force (EITF). At this meeting, the EITF discussed Issue No. 23-A, “Induced Conversions of Convertible Debt Instruments.”

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  • IFRS on Point — August 2023

    published 11 Sep 2023

    'IFRS on Point' highlights critical financial reporting developments and main IFRS-related news stories of the previous month.

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  • Heads Up — FASB Directs Staff to Draft Final Standard on Crypto Assets

    published 11 Sep 2023

    This Heads Up discusses tentative decisions made by the FASB at its September 6, 2023, meeting related to its proposed Accounting Standards Update (ASU) Intangibles — Goodwill and Other — Crypto Assets (Subtopic 350-60). On the basis of comments received on the proposed ASU, the Board directed its staff to draft a final standard. Under the new guidance, an entity would be required to subsequently measure certain crypto assets at fair value, with changes in fair value included in net income in each reporting period.

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  • Heads Up — FASB Issues Final Standard on Joint Venture Formation

    published 08 Sep 2023

    This Heads Up discusses the FASB’s recently issued Accounting Standards Update (ASU) No. 2023-05, 'Business Combinations — Joint Venture Formations (Subtopic 805-60): Recognition and Initial Measurement,' under which an entity that qualifies as either a joint venture or a corporate joint venture as defined in the ASC master glossary is required to apply a new basis of accounting upon the formation of the joint venture.

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