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  • IASB calls for academic contributions to 2025 Research Forum

    06 Jun 2024

    The IASB has announced a call for paper for its 2025 IASB Research Forum, set to convene at the University of Paderborn in Germany on 6–7 November 2025. This event, held in conjunction with the academic journal 'Accounting Horizons', provides a significant platform for scholars to contribute to the disclourse on contemporary issues in accounting.

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  • IFRS Foundation Trustees Chair discusses milestones and future directions at Singapore stakeholder event

    04 Jun 2024

    Erkki Liikanen, Chair of the IFRS Foundation Trustees, addressed attendees at the IFRS Foundation Trustees' stakeholder dinner, highlighting the role Singapore has played in the development and implementation of international financial reporting standards. Chair Liikanen acknowledged the collaborative efforts of the Accounting and Corporate Regulatory Authority (ACRA) and the Institute of Singapore Chartered Accountants (ISCA) in hosting the event, which provided a platform to discuss the future of global financial and sustainability reporting.

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  • June 2024 ISSB meeting agenda posted

    03 Jun 2024

    The International Sustainability Standards Board (ISSB) has posted the agenda for its meeting, which will be held in a hybrid format (virtual and in Frankfurt) on 12 June 2024. The ISSB will be discussing the enhancement of the Sustainability Accounting Standards Board (SASB) standards.

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  • May 2024 IASB meeting notes posted

    30 May 2024

    The IASB met in London on 20 and 22 May 2024. We have posted our comprehensive Deloitte observer notes for all projects discussed during the meeting.

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  • IASB finalises amendments regarding the classification and measurement of financial instruments

    30 May 2024

    The International Accounting Standards Board (IASB) has issued 'Amendments to the Classification and Measurement of Financial Instruments (Amendments to IFRS 9 and IFRS 7)' to address matters identified during the post-implementation review of the classification and measurement requirements of IFRS 9 'Financial Instruments'. The amendments are effective for reporting periods beginning on or after 1 January 2026.

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  • IASB issues podcast on latest Board developments (May 2024)

    29 May 2024

    The IASB has released a podcast hosted by Executive Technical Director Nili Shah featuring IASB Vice-Chair Linda Mezon-Hutter and IASB Member Nick Anderson discussing the deliberations held during the May 2024 IASB meeting.

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    ISSB (International Sustainability Standards Board) (blue) Image

  • Updated IASB and ISSB work plan — Analysis (May 2024)

    28 May 2024

    Following the IASB and ISSB meetings this month, 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 April 2024. Several pronouncements and consultation documents have been published or will be published shortly.

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  • Major economies advance towards unified sustainability standards

    28 May 2024

    During the IOSCO annual meeting in Athens, the IFRS Foundation unveiled its inaugural Jurisdiction Guide to assist regulators in implementing the ISSB Standards. The guide aims to help jurisdictions navigate their adoption or alignment processes, ensuring consistent and comparable sustainability-related disclosures across markets.

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  • EFRAG and IASB educational sessions on IFRS 18

    27 May 2024

    EFRAG and the IASB are offering two educational sessions on IFRS 18 'Presentation and Disclosure in Financial Statements'. The interactive webinars will introduce the main requirements and focus on certain requirements set out in the standard. Beside gaining a better understanding of the new requirements, the aim is to identify the resulting practical challenges.

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  • Agenda for the May 2024 MCCG meeting

    06 Jun 2024

    The IASB's Management Commentary Consultative Group (MCCG) will be meeting on 21 May 2024 via video conference. An agenda for the meeting is now available.

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  • Two workshops on IFRS 18 for academics

    06 Jun 2024

    The IASB, together with academic partners, is offering two workshops that will provide an overview of IFRS 18 'Presentation and Disclosure in Financial Statements' and are intended to stimulate academic research that will be useful for the post-implementation review of IFRS 18.

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  • Updated IPSAS-IFRS alignment dashboard (June 2024)

    05 Jun 2024

    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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  • Agenda for the June 2024 SSAF meeting

    04 Jun 2024

    The IFRS Foundation has released an agenda and meeting papers for the meeting of the Sustainability Standards Advisory Forum (SSAF), which is to be held via remote participation on 11 June 2024.

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  • Agenda for June 2024 joint CMAC-GPF meeting

    03 Jun 2024

    Representatives from the International Accounting Standards Board (IASB) will meet with both the Capital Markets Advisory Council (CMAC) and Global Preparers Forum (GPF) in a hybrid conference on 13–14 June 2024. The agenda for the joint meeting has been released.

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  • EFRAG finalises implementation guidance for ESRS

    03 Jun 2024

    EFRAG has published three non-authoritative implementation guidance documents on European Sustainability Reporting Standards (ESRS): EFRAG IG 1 ‘Materiality Assessment’, EFRAG IG 2 ‘Value Chain’ and EFRAG IG 3 ‘ESRS Datapoints’.

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  • Roadmap: Earnings per Share (2024)

    published 06 Jun 2024

    This Roadmap provides an overview of the accounting and disclosure guidance in ASC 260 as well as insights into how to apply the guidance in practice. The 2024 edition of this publication contains relatively minor updates.

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  • EFRAG endorsement status report 31 May 2024

    published 31 May 2024

    The endorsement status report has been updated to reflect that the IASB has issued 'Amendments to the Classification and Measurement of Financial Instruments (Amendments to IFRS 9 and IFRS 7)'.

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  • Roadmap: Environmental Obligations and Asset Retirement Obligations (2024)

    published 31 May 2024

    This Roadmap provides Deloitte’s insights into and interpretations of the accounting guidance on environmental obligations in ASC 410-30 and asset retirement obligations (AROs) in ASC 410-20. Because the accounting for such obligations will vary depending on the laws and regulations that govern them, this publication gives an overview of some of the applicable federal and state environmental laws and regulations in the United States and describes the application of the accounting guidance within the relevant legal framework.

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  • Roadmap: Current Expected Credit Losses (2024)

    published 29 May 2024

    This Roadmap provides Deloitte’s insights into and interpretations of the guidance in FASB Accounting Standards Update (ASU) No. 2016-13 (codified as ASC 326), Measurement of Credit Losses on Financial Instruments. The ASU adds to U.S. GAAP an impairment model known as the current expected credit loss model, which is based on expected losses rather than incurred losses.

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  • EFRAG endorsement status report 27 May 2024

    published 27 May 2024

    The endorsement status report has been updated to now also reflect that the IASB has issued IFRS 19 'Subsidiaries without Public Accountability: Disclosures'. However, a footnote indicates that EFRAG has yet to receive the request for endorsement advice from the European Commission.

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  • EFRAG endorsement status report 17 May 2024

    published 17 May 2024

    The endorsement status report has been updated to reflect that European Union has endorsed 'Supplier Finance Arrangements (Amendments to IAS 7 and IFRS 7)' issued by the IASB in May 2023.

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    • ISSB Meeting — 12 June 2024

      Start: 12 Jun 2024 - End: 12 Jun 2024

      The ISSB will meet in a hybrid format (virtual and in Frankfurt) on 12 June 2024.

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