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  • May 2024 IASB meeting agenda posted

    10 May 2024

    The IASB has posted the agenda for its next meeting, which will be held in its offices in London on 20 and 22 May 2024. There are five topics on the agenda.

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  • IASB issues new standard providing a reduced disclosure framework for subsidiaries

    09 May 2024

    The International Accounting Standards Board (IASB) has published the new standard IFRS 19 'Subsidiaries without Public Accountability: Disclosures', which permits a subsidiary to provide reduced disclosures when applying IFRS Accounting Standards in its financial statements. IFRS 19 is optional for subsidiaries that are eligible and sets out the disclosure requirements for subsidiaries that elect to apply it. The new standard is effective for reporting periods beginning on or after 1 January 2027 with earlier application permitted.

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  • May 2024 ISSB meeting agenda posted

    08 May 2024

    The International Sustainability Standards Board (ISSB) has posted the agenda for its meeting, which will be held in Montreal on 16 May 2024. The ISSB will be discussing its consultation on agenda priorities, maintenance of the SASB standards and supporting the implementation of IFRS S1 and IFRS S2.

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    EFRAG (European Financial Reporting Advisory Group) (dk green) Image

  • ISSB and EFRAG publish 'ESRS — ISSB Standards Interoperability Guidance'

    02 May 2024

    The International Sustainability Standards Board (ISSB) and EFRAG (formerly the European Financial Reporting Advisory Group) have published guidance to illustrate the high level of alignment achieved between the ISSB standards and the European Sustainability Reporting Standards (ESRS).

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  • IASB to host live webinars on IFRS 18 implementation

    01 May 2024

    The IASB is set to host a series of live webinars aimed at facilitating a comprehensive understanding of the recently introduced IFRS 18 'Presentation and Disclosure in Financial Statements'. These webinars will provide stakeholders with valuable insights into the nuances of the new requirements and offer a platform for interactive discussion.

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  • April 2024 IASB meeting notes posted

    30 Apr 2024

    The IASB met in London on 22-25 April 2024. We have posted our comprehensive Deloitte observer notes for all projects discussed during the meeting.

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  • IFRS Foundation survey on digital content

    10 May 2024

    The IFRS Foundation is exploring options for introducing an epub service and is seeking feedback on the current service, and input on possible new products and their features.

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  • ISSB standards available in Simplified Chinese

    07 May 2024

    The IFRS Foundation has published a Simplified Chinese translation of IFRS S1 'General Requirements for Disclosure of Sustainability-related Financial Information' and IFRS S2 'Climate-related Disclosures'. The documents accompanying IFRS S1 and IFRS S2 have also been translated into Simplified Chinese.

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  • Agenda for the April 2024 SCC meeting

    26 Apr 2024

    An agenda has been released for the meeting of the Sustainability Consultative Committee that will be held via video conference call on 29 April 2024.

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  • IFRS on Point — April 2024

    published 07 May 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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  • New Era of Climate Disclosure for Hong Kong Listed Companies

    published 02 May 2024

    On 19 April 2024, the Hong Kong Stock Exchange released 'Consultation Conclusions on Enhancement of Climate-related Disclosures under the Environmental, Social and Governance Framework' laying out new requirements in respect of climate-related disclosures. This publication discusses the conclusions.

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  • Health Tech Industry Accounting Guide (April 2024)

    published 30 Apr 2024

    The fifth edition of this guide identifies and provides guidance on the most difficult technical accounting issues associated with the convergence of the technology and health care/life sciences industries. It also offers perspectives on recent health tech investment trends related to women’s health.

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  • Financial Reporting Alert 24-1, Frequently Asked Questions About “Pillar Two” (Updated)

    published 15 Apr 2024

    This Financial Reporting Alert provides responses to some frequently asked questions about how an entity should account for the tax effects of the global anti-base erosion model rules (“Pillar Two”) established by the Organisation for Economic Co-operation and Development (OECD). This Financial Reporting Alert has been updated to address additional questions about how an entity should account for the tax effects of the Pillar Two framework.

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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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