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Pre-meeting summaries for the March 2024 IASB meeting
15 Mar, 2024
The IASB will meet in London on 18-21 March 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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FRC to hold roundtable events on its review of the UK Stewardship Code
15 Mar, 2024
The Financial Reporting Council (FRC) will hold a series of roundtable events from 26 March to 7 May as part of its review of the UK Stewardship Code 2020 ("the Code").
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IASB proposes enhanced information on acquisitions
14 Mar, 2024
The International Accounting Standards Board (IASB) has published an exposure draft IASB/ED/2024/1 'Business Combinations — Disclosures, Goodwill and Impairment (Proposed amendments to IFRS 3 and IAS 36)'. Comments are requested by 15 July 2024.
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Agenda for the March 2024 ASAF meeting
12 Mar, 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 25-26 March 2024.
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Pre-meeting summaries for the March 2024 ISSB meeting
11 Mar, 2024
The ISSB will meet in Frankfurt on 13 March 2024. We have posted our pre-meeting summaries for the meeting that allow you to follow the ISSB’s decision making more closely. We summarised the agenda papers made available by the ISSB staff and point out the main issues to be discussed by the ISSB and the staff recommendations.
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IFRS Interpretations Committee holds March 2024 meeting
11 Mar, 2024
The IFRS Interpretations Committee (IFRS IC) met in London on 5 March 2024. The IFRS IC discussed the finalisation of two agenda decisions and gave input into one IASB project.
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March 2024 IASB meeting agenda posted
08 Mar, 2024
The IASB has posted the agenda for its next meeting, which will be held in its offices in London on 18–21 March 2024. There are 11 topics on the agenda.
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SEC adopts rule that will require entities to disclose climate-related information
06 Mar, 2024
In a public meeting held today, the US Securities and Exchange Commission (SEC) has voted to adopt a rule titled 'The Enhancement and Standardization of Climate-Related Disclosures for Investors'.
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March 2024 ISSB meeting agenda posted
06 Mar, 2024
The International Sustainability Standards Board (ISSB) has posted the agenda for its meeting, which will be held in Frankfurt on 13 March 2024. The ISSB will discuss its consultation on agenda priorities — strategic direction and balance of the ISSB’s activities.
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IFRS Foundation conference announced
06 Mar, 2024
The IFRS Foundation has announced its annual IFRS Foundation conference, which is to be held on 24–25 June 2024. The conference with include discussions and speeches on both, IASB and ISSB developments. It will be held in London.
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Parker Review publishes its 2024 update report
18 Mar, 2024
The Parker Review has published its 2024 update report ("the Review").
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FTSE Women Leaders review publishes 2024 update report
18 Mar, 2024
The FTSE Women Leaders has published its 2024 update report ("the Review").
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UKEB publishes 2024 consolidated UK-adopted International Accounting Standards
15 Mar, 2024
The UK Endorsement Board (UKEB) has published the 2024 consolidated UK-adopted International Accounting Standards on behalf of the UK Government.
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UKEB to hold outreach events on the IASB's business combinations ED
15 Mar, 2024
The UK Endorsement Board (UKEB) is to hold outreach events to understand UK stakeholder views on the recently published IASB/ED/2024/1 'Business Combinations — Disclosures, Goodwill and Impairment (Proposed amendments to IFRS 3 and IAS 36)'.
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GHG Protocol releases draft summaries of Scope 3 Standard feedback
15 Mar, 2024
The Greenhouse Gas (GHG) Protocol secretariat has released a draft summary report providing a detailed overview of stakeholder feedback from a survey it conducted on its Scope 3 Standard. In addition, the secretariat has released a proposal summary giving an overview of proposal submissions related to the Scope 3 Standard.
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FRAB minutes and sypporting documents for November 2023 meeting made available
14 Mar, 2024
The associated documents and minutes of the Financial Reporting Advisory Board’s (FRAB’s) meeting on 23 November 2023 have been made available on the HM Treasury website.
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UKEB announces new Board appointments
14 Mar, 2024
The UK Endorsement Board (UKEB) has announced the appointment of two new Board members, effective from 1 March.
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EFRAG publishes February 2024 issue of EFRAG Update
12 Mar, 2024
The European Financial Reporting Advisory Group (EFRAG) has published an ‘EFRAG Update’ summarising public technical discussions held and decisions made during February 2024.
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C&S annual report reveals increase in sustainability policies
12 Mar, 2024
Carrots & Sticks (C&S) has published the 2023 edition of its annual report, which presents a comprehensive assessment of environmental, social and governance (ESG) and sustainability policy worldwide. The report highlights the expanding nature of ESG and sustainability policies since 2020.
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PEG issues its first report monitoring the use of its updated Statement of Principles
08 Mar, 2024
The Pre-emption Group (PEG) has issued its first annual monitoring report (“the report”) monitoring the use of its updated Statement of Principles on the disapplication of pre-emption rights.
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iGAAP in Focus — Financial reporting: IASB proposes amendments to improve reporting on acquisitions
published 18 Mar, 2024
On 14 March 2024, the IASB published an exposure draft IASB/ED/2024/1 'Business Combinations — Disclosures, Goodwill and Impairment (Proposed amendments to IFRS 3 and IAS 36)'. It contains proposed amendments that aim at enhanced information on acquisitions. This newsletter outlines the proposed amendments.
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iGAAP in Focus — European sustainability reporting: EFRAG proposes ESRS for listed small- and medium-sized enterprises
published 15 Mar, 2024
This 'iGAAP in Focus' outlines the exposure draft 'ESRS for listed small- and medium-sized enterprises' that was published by EFRAG on 22 January 2024.
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Deloitte comment letter on GRI Topic Standard Project for Climate Change — 'Climate Change' and 'Energy' exposure drafts
published 05 Mar, 2024
Deloitte Touche Tohmatsu Limited welcomes the opportunity to respond to the 'Climate Change' and 'Energy' exposure drafts (EDs) issued by the Global Reporting Initiative’s (GRI) Global Sustainability Standards Board (GSSB). There is increasing focus by stakeholders on the actions being taken by entities to support commitments made to address climate change. We agree, therefore, that the matters addressed in the EDs should be reflected in the GRI Standards.
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Need to know — EU Taxonomy
published 28 Feb, 2024
This Need to know discusses the EU Taxonomy Regulation that the EU has implemented as part of its broader sustainable finance strategy. The EU Taxonomy is a classification system of economic activities that can be considered ‘environmentally sustainable’ with one (or more) of the six EU environmental objectives laid out in the Regulation. The Regulation sets mandatory requirements on disclosure for those in scope of the Non-Financial Reporting Directive (NFRD) (and the Corporate Sustainability Reporting Directive (CSRD) once it comes into effect). Non-EU entities that have debt or equity securities traded on EU regulated markets may be in scope as a result of the rules of the specific EU regulated market. If not, they will be brought into scope once the CSRD comes into effect.
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Deloitte comment letter on FRED 85 — Draft amendments to FRS 101 Reduced Disclosure Framework 2023/24 cycle
published 06 Feb, 2024
We have published our comment letter on Financial Reporting Exposure Draft (FRED) 85 'Draft amendments to FRS 101 Reduced Disclosure Framework 2023/24 cycle'.
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Deloitte comment letter on tentative agenda decision on climate-related commitments
published 05 Feb, 2024
We are pleased to respond to the IFRS Interpretations Committee’s publication in the November 2023 IFRIC Update of the tentative agenda decision not to take onto the Committee’s agenda the request about an entity’s commitment to reduce or offset its greenhouse gas emissions.
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Deloitte comment letter on tentative agenda decision on disclosure of revenues and expenses for reportable segments
published 05 Feb, 2024
We are pleased to respond to the IFRS Interpretations Committee’s publication in the November 2023 IFRIC Update of the tentative agenda decision not to take onto the Committee’s agenda the request about how an entity applies the requirements in IFRS 8:23 to disclose for each reportable segment specified amounts related to segment profit or loss.
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Deloitte comment letter on EFRAG draft implementation guidance
published 05 Feb, 2024
We have commented on the EFRAG draft implementation guidance on materiality assessment, value chain and list of ESRS datapoints.
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IFRS on Point — January 2024
published 02 Feb, 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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Stay Tuned Online — January 2024
published 31 Jan, 2024
Stay Tuned Online is an online corporate reporting update, aimed at helping finance teams keep up to speed with narrative, governance and financial reporting issues. Each update lasts about an hour.
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IASB Meeting — 18–21 March 2024
Start: 18 Mar, 2024 - End: 21 Mar, 2024
The IASB will meet in its offices in London on 18–21 March 2024.
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ISSB Meeting — 13 March 2024
Start: 13 Mar, 2024 - End: 13 Mar, 2024
The ISSB will meet in Frankfurt on 13 March 2024.
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IFRS Interpretations Committee meeting — 5 March 2024
Start: 05 Mar, 2024 - End: 05 Mar, 2024
The IFRS Interpretations Committee met on 5 March 2024.
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ISSB Meeting — 21 February 2024
Start: 21 Feb, 2024 - End: 21 Feb, 2024
The ISSB met in New York City on 21 February 2024.
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IASB Meeting — 19–22 February 2024
Start: 19 Feb, 2024 - End: 22 Feb, 2024
The IASB met in its offices in London on 19–22 February 2024.
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ISSB Meeting — 25 January 2024
Start: 25 Jan, 2024 - End: 25 Jan, 2024
The ISSB held a joint meeting with the IASB in its offices in London on 25 January 2024.
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IASB Meeting — 22–25 January 2024
Start: 22 Jan, 2024 - End: 25 Jan, 2024
The IASB met in its offices in London on 22–23 January 2024. On 25 January, the IASB held a joint meeting with the ISSB.
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ISSB Meeting — 13–14 December 2023
Start: 13 Dec, 2023 - End: 14 Dec, 2023
The ISSB met in Frankfurt on 13–14 December 2023.
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IASB Meeting — 12–14 December 2023
Start: 12 Dec, 2023 - End: 14 Dec, 2023
The IASB met in its offices in London on 12–14 December 2023.
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IFRS Interpretations Committee meeting — 28–29 November 2023
Start: 28 Nov, 2023 - End: 29 Nov, 2023
The IFRS Interpretations Committee met on 28–29 November 2023.