-
-
February 2023 ISSB meeting agenda posted
03 Feb, 2023
The ISSB has posted the agenda for its meeting, which will be held in Montreal on 16 February 2023. The Board will discuss topics related to General Sustainability-related Disclosures (S1) and Climate-related Disclosures (S2), including the effective date.
-
-
January 2023 IASB meeting notes posted
02 Feb, 2023
The IASB met in London on 24-26 January 2023. We have posted our comprehensive Deloitte observer notes for all projects discussed during the meeting.
-
-
FRC updates its 2021 Statement of Intent on ESG
01 Feb, 2023
The Financial Reporting Council (FRC) has published an update to its Statement of Intent on Environmental, Social and Governance (ESG).
-
-
IASB issues podcast on latest Board developments (January 2023)
01 Feb, 2023
The IASB has released a podcast featuring IASB Chair Andreas Barckow, IASB Vice-Chair Linda Mezon-Hutter, and Executive Technical Director Nili Shah discussing deliberations at the January 2023 IASB meeting.
-
-
Summary of the December 2022 ISSB jurisdictional working group meeting
01 Feb, 2023
The ISSB Jurisdictional Working Group met on 12 December 2022 and a public summary of the meeting is now available on the IFRS Foundation website.
-
-
Summary of the December 2022 ASAF meeting now available
01 Feb, 2023
The IASB staff have published a summary of the Accounting Standards Advisory Forum (ASAF) meeting held on 8-9 December 2022.
-
-
IASB discusses merger and acquisition disclosures and goodwill accounting
31 Jan, 2023
The IASB has issued an article ‘In Brief’ which discusses two decisions related to the Business Combinations — Disclosures, Goodwill and Impairment project.
-
-
IFRS Advisory Council membership update
31 Jan, 2023
The Trustees of the IFRS Foundation have announced appointments and re-appointments to the IFRS Advisory Council effective 1 January 2023.
-
-
Updated IASB and ISSB work plan — Analysis (January 2023)
30 Jan, 2023
Following the IASB's and ISSB's January 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 December 2022.
-
-
UKEB to hold a roundtable on the IASB's proposed amendments to IAS 12
30 Jan, 2023
The UK Endorsement Board (UKEB) is hosting a roundtable on 13 February to allow preparers and investors to share views on the International Accounting Standards Board's (IASB's) proposed amendments to IAS 12 'Income Taxes' to provide a temporary exception to the requirements regarding deferred tax accounting related to Pillar Two income taxes.
News RSS Feed
Link 
-
-
EFRAG publishes January 2023 issue of EFRAG Update
02 Feb, 2023
The European Financial Reporting Advisory Group (EFRAG) has published an ‘EFRAG Update’ summarising public technical discussions held and decisions made during January 2023.
-
-
EFRAG issues final endorsement advice on Amendments to IFRS 16
01 Feb, 2023
The European Financial Reporting Advisory Group (EFRAG) has issued its final endorsement advice letter relating to the use in the European Union (EU) of 'Lease Liability in a Sale and Leaseback' (Amendments to IFRS 16) (‘the Amendments’).
-
-
UKEB announces Financial Instruments Working Group Appointments
01 Feb, 2023
The UK Endorsement Board (UKEB) has announced the establishment of its Financial Instruments Working Group and welcomed its inaugural members.
-
-
Webinar on call for papers on IFRS 9 hedge accounting requirements
31 Jan, 2023
On 8 February 2023, the IASB is offering a live webinar for academics to explain what academic research it is interested in receiving to inform its forthcoming post-implementation review of the hedge accounting requirements in IFRS 9 (and related new disclosure requirements in IFRS 7).
-
-
EFRAG draft comment letter on IAS 12 and pillar two income taxes
30 Jan, 2023
The European Financial Reporting Advisory Group (EFRAG) has issued a draft comment letter on the exposure draft 'International Tax Reform — Pillar Two Model Rules (Proposed amendments to IAS 12)' the IASB published to respond to stakeholders’ concerns about the potential implications of the imminent implementation of the OECD pillar two model rules on the accounting for income taxes.
-
-
Two academic studies sponsored by EFRAG and ICAS
27 Jan, 2023
The European Financial Reporting Advisory Group (EFRAG) and the Institute of Chartered Accountants of Scotland (ICAS) have jointly sponsored two academic studies, one on intangibles and one on discounting.
-
-
FRC to host a webinar on ESG
20 Jan, 2023
The Financial Reporting Council (FRC) is hosting a webinar on 31 January which will look at the FRC's Environmental, Social and Governance (ESG) focus.
-
-
IPSASB ED on concessionary leases
18 Jan, 2023
As part of phase two of its project on leases, the International Public Sector Accounting Standards Board (IPSASB) has released an exposure draft (ED) proposing amendments to two of its existing standards.
-
-
Summary of the December 2022 ITCG meeting
17 Jan, 2023
The IASB has published a summary of the IFRS Taxonomy Consultative Group (ITCG) meeting held on 5 December 2022.
-
-
Agenda papers available for the UK Endorsement Board Public Meeting on 19 January 2023
16 Jan, 2023
The meeting agenda and papers for the UK Endorsement Board (UKEB) meeting on 19 January are available.
News RSS Feed
Link 
-
-
IFRS on Point — January 2023
published 02 Feb, 2023
IFRS on Point highlights critical financial reporting developments and main IFRS-related news stories of the previous month.
-
-
EFRAG endorsement status report 31 January 2023
published 31 Jan, 2023
The endorsement status report has been updated to reflect that EFRAG has published final endorsement advice on 'Lease Liability in a Sale and Leaseback (Amendments to IFRS 16)'.
-
-
Need to know — IASB proposes amendments to IAS 12 to introduce a temporary exception from accounting for deferred taxes arising from OECD Pillar Two model rules
published 27 Jan, 2023
This Need to know outlines the proposed amendments to IAS 12 Income Taxes set out in Exposure Draft (ED) IASB/ED/2023/1 International Tax Reform — Pillar Two Model Rules, published by the International Accounting Standards Board (IASB) in January 2023.
-
-
Illustrative disclosures for insurers applying IFRS 17
published 25 Jan, 2023
With IFRS 17 'Insurance Contracts' now being effective for periods that commenced on 1 January 2023, insurers and reinsurers are increasingly focusing on what they will disclose. Investors, on the other hand, are more focused on what they would like to be disclosed. This publication includes illustrative presentation and disclosures under IFRS 17 to help preparers to implement the disclosure requirements and to give investors, auditors, and regulator an idea of what to expect from preparers.
-
-
Accounting roundup — January 2023
published 24 Jan, 2023
This Accounting roundup, covering the period October 2022 through to December 2022, pulls together the headlines for all the latest developments in accounting, providing links to a wealth of further information and resources.
-
-
IFRS on Point — December 2022
published 12 Jan, 2023
IFRS on Point highlights critical financial reporting developments and main IFRS-related news stories of the previous month.
-
-
Accounting roundup — Closing Out 2022
published 10 Jan, 2023
Closing Out 2022 discusses the principal corporate reporting issues arising in respect of 31 December 2022 annual reports, covering areas of regulatory focus identified in the Financial Reporting Council’s (FRC's) Annual Review of Corporate Reporting 2021/2022 and issues arising from the current uncertain economic environment.
-
-
EFRAG endorsement status report 22 December 2022
published 22 Dec, 2022
The endorsement status report has been updated to reflect that EFRAG has published draft endorsement advice on 'Classification of Liabilities as Current or Non-current (Amendments to IAS 1)', 'Classification of Liabilities as Current or Non-current - Deferral of Effective Date (Amendments to IAS 1)', and 'Non-current Liabilities with Covenants (Amendments to IAS 1)'.
-
-
IFRS on Point — November 2022
published 12 Dec, 2022
'IFRS on Point' highlights critical financial and sustainability reporting developments and main IFRS-related news stories of the previous month.
-
-
Governance in brief — FRC sets out key matters for 2022/23 reporting season
published 07 Dec, 2022
The Financial Reporting Council (FRC) has published its Annual Review of Corporate Reporting setting out key matters for 2022/23 reporting season.
Publication RSS Feed
Link 
-
ISSB Meeting — 16 February 2023
Start: 16 Feb, 2023 - End: 16 Feb, 2023
The ISSB will meet on 16 February in Montreal.
-
IASB Meeting — 24–26 January 2023
Start: 24 Jan, 2023 - End: 26 Jan, 2023
The IASB met in its offices in London on 24–26 January 2023.
-
ISSB Meeting — 17–19 January 2023
Start: 17 Jan, 2023 - End: 19 Jan, 2023
The ISSB met on 17–19 January in Frankfurt, Germany.
-
ISSB Meeting — 13–15 December 2022
Start: 13 Dec, 2022 - End: 15 Dec, 2022
The ISSB met on 13–15 December 2022 in Montréal, Canada.
-
IASB Meeting — 13–15 December 2022
Start: 13 Dec, 2022 - End: 15 Dec, 2022
The IASB met in its offices in London on 13–15 December 2022.
-
IFRS Interpretations Committee meeting — 29 November 2022
Start: 29 Nov, 2022 - End: 29 Nov, 2022
The IFRS Interpretations Committee met on 29 November 2022 to discuss four topics.
-
IASB Meeting — 22–24 November 2022
Start: 22 Nov, 2022 - End: 24 Nov, 2022
The IASB met in this offices on 22–24 November 2022.
-
IASB Meeting — 22–24 November 2022
Start: 22 Nov, 2022 - End: 24 Nov, 2022
The IASB will meeting in this offices on 22–24 November 2022.
-
ISSB Meeting — 15–16 November 2022
Start: 15 Nov, 2022 - End: 16 Nov, 2022
The ISSB met on 15–16 November 2022 in Frankfurt.
-
ISSB Meeting — 1 and 3 November 2022 (Supplementary)
Start: 01 Nov, 2022 - End: 03 Nov, 2022
The ISSB held a supplementary meeting via video conference on 1 and 3 November 2022.