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  • September 2023 IASB meeting notes posted

    27 Sep 2023

    The IASB met in London from 19-21 September 2023. We have posted our comprehensive Deloitte observer notes for all projects discussed during the meeting.

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  • XRB introduces research on intangibles at IFASS meeting

    27 Sep 2023

    The International Forum of Accounting Standard Setters (IFASS) is currently holding its fall meeting in London. During one presentation today, the New Zealand External Reporting Board (XRB) provided insights into research on the disclosure of recognised and unrecognised intangibles.

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  • IFR4NPO publishes second exposure draft

    26 Sep 2023

    International Financial Reporting for Non-Profit Organisations (IFR4NPO), an initiative to develop the first internationally applicable financial reporting guidance for non-profit organisations, has released 'International Non-Profit Accounting Guidance, Part 2'.

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    ISSB (International Sustainability Standards Board) (blue) Image

  • Updated IASB and ISSB work plan — Analysis (September 2023)

    26 Sep 2023

    Following the IASB's and ISSB's September 2023 meetings, 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 July 2023.

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  • Video celebrating 50 years of international standard setting

    25 Sep 2023

    At the World Standard Setters (WSS) conference currently being held in London, the IASB celebrated 50 years of joint efforts with national standard setters to make international accounting standards the success they turned to be.

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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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  • Roadmap: Carve-Out Transactions (2023)

    published 28 Sep 2023

    This Roadmap discusses key factors for entities to consider as they prepare their carve-out financial statements. “Carve-out financial statements” is a general term used to describe financial statements derived from the financial statements of a larger parent entity. Such statements are often required when a parent entity wishes to pursue a sale, spin-off, initial public offering, or special-purpose acquisition company transaction involving a portion of the parent entity. In addition, they are necessary in various types of transactions as a means of reflecting the portion of a parent entity’s balances and activities that is being “carved out.”

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  • On the Radar — Carve-Out Transactions

    published 28 Sep 2023

    This publication briefly summarizes key management considerations and common pitfalls associated with preparing carve-out financial statements.

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  • IFRS illustrative financial statements 2023

    published 27 Sep 2023

    The illustrative financial statements of International GAAP Holdings Limited for the year ended 31 December 2023 are intended to illustrate the presentation and disclosure requirements of IFRS Accounting Standards without the use of any actual numbers. They also contain additional disclosures that are considered to be best practice, particularly where such disclosures are included in illustrative examples provided within a specific Standard.

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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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