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IASB proposes addendum to the exposure draft of the third edition of the IFRS for SMEs
28 Mar 2024
The International Accounting Standards Board (IASB) has published an exposure draft IASB/ED/2024/2 'Addendum to the Exposure Draft 'Third edition of the 'IFRS for SMEs' Accounting Standard''. Comments are requested by 31 July 2024.
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IASB publishes "Investor Perspectives" article on acquisitions reporting
27 Mar 2024
The IASB has issued the latest issue of 'Investor Perspectives'. In this edition, IASB Board member Zach Gast discusses proposed enhancements to acquisitions reporting and the revisions in Exposure Draft (ED) ‘Business Combinations — Disclosures, Goodwill and Impairment’ that aim to equip investors with better tools for evaluating companies’ acquisitions.
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IASB issues podcast on latest Board developments (March 2024)
27 Mar 2024
The IASB has released a podcast hosted by Executive Technical Director Nili Shah featuring IASB Chair Andreas Barckow and IASB Vice-Chair Linda Mezon-Hutter discussing the deliberations at the March 2024 IASB meeting.
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March 2024 IASB meeting notes posted
26 Mar 2024
The IASB met in London on 18-21 March 2024. We have posted our comprehensive Deloitte observer notes for all projects discussed during the meeting.
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Updated IASB and ISSB work plan — Analysis (March 2024)
26 Mar 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 February 2024. Changes are few, but the work plan reveals that three IASB publications are to be expected later this week.
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DPOC approves shortened comment period for proposed amendments to IFRS 9 and IFRS 7 related to power purchase agreements
21 Mar 2024
In an additional meeting today, the Due Process Oversight Committee (DPOC) discussed a possible shortened comment period for the IASB exposure draft on power purchase agreements expected to be published in May 2024.
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March 2024 ISSB meeting notes posted
21 Mar 2024
The ISSB met in Frankfurt on 13 March 2024. We have posted our comprehensive Deloitte observer notes for the project discussed during the meeting.
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ISSB publishes March 2024 podcast
19 Mar 2024
The ISSB has released a podcast hosted by ISSB Chair Emmanuel Faber and Vice-Chair Sue Lloyd discussing the latest developments from the ISSB.
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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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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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IFRS Foundation trustees seeks IASB Board members from Asia-Oceania
28 Mar 2024
The IFRS Foundation trustees are currently seeking nominations for two vacancies in the IASB’s Board from Asia-Oceania. The Board is comprised of 14 members containing a mix of experience in standard-setting, financial reporting, and education.
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IFRS Foundation seeks Trustee applications
28 Mar 2024
The IFRS Foundation is seeking Trustees from Africa, two from Asia-Oceania, and one from any part of the world ('at large') for terms beginning on 1 January 2025.
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GRI publishes guidance documents on double materiality, due diligence and CSRD
28 Mar 2024
The Global Reporting Initiative (GRI) has published three new documents titled 'Guides for Policy Makers'. The guides cover double materiality, due diligence and the Corporate Sustainability Reporting Directive (CSRD).
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2024 IFRS Accounting Taxonomy issued
27 Mar 2024
The IFRS Foundation has issued its 2024 IFRS Accounting Taxonomy. The IFRS Taxonomy enables electronic reporting of financial information prepared in accordance with IFRS Accounting Standards.
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ESMA publishes report on the activities of corporate reporting enforcers and their findings within the EU in 2023
27 Mar 2024
The report provides an overview of the activities of the European Securities and Markets Authority (ESMA) and the corporate reporting enforcers in the European Union (EU) when examining compliance of financial and non-financial information provided by issuers listed on regulated markets with the applicable financial reporting framework in 2023.
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Hong Kong commits to aligning local sustainability disclosure requirements with the ISSB standards
27 Mar 2024
The Hong Kong Financial Services and Treasury Bureau (FSTB) has set out a vision and approach of the Government and financial regulators for developing a sustainability disclosure ecosystem in Hong Kong. In the statement, the FSTB commits to aligning the local sustainability disclosure requirements with the ISSB standards.
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ISSB Chair meets leaders in Africa
26 Mar 2024
The Chair of the International Sustainability Standards Board (ISSB), Emmanuel Faber, has met with the presidents of Kenya and Nigeria, as well as government ministers in South Africa. He was accompanied by ISSB member Ndidi Nnoli-Edozien.
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Education workshop on IFRS 18
25 Mar 2024
The International Accounting Standards Board (IASB) in conjunction with the European Accounting Association (EAA) will hold a virtual education workshop on IFRS 18 'Presentation and Disclosure in Financial Statements' on 22 April 2024.
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IFRS Foundation announces new ITCG members
21 Mar 2024
The IFRS Foundation has announced the appointments and reappointments of several members to the IFRS Taxonomy Consultative Group (ITCG). All appointments and reappointments take effect from 1 April 2024.
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Agenda for the March 2024 DPOC meeting
20 Mar 2024
The Due Process Oversight Committee (DPOC) will meet on 21 March 2024 via video conference.
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Deloitte comment letter on amendments to financial instruments with characteristics of equity
published 28 Mar 2024
We have commented on the IASB's IFRS Accounting Standard Exposure Draft, ‘Financial Instruments with Characteristics of Equity’.
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Heads Up — Executive Summary of the SEC’s Landmark Climate Disclosure Rule
published 26 Mar 2024
This Heads Up briefly highlights key provisions of the SEC’s final rule on climate disclosures. The new rule requires registrants to provide comprehensive climate-related information in their annual reports and registration statements, including those for IPOs, beginning with annual reports for the year ending December 31, 2025, for calendar-year-end large accelerated filers.
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Quarterly Accounting Roundup — First Quarter — 2024
published 25 Mar 2024
This edition discusses financial reporting developments that occurred in the first quarter of 2024.
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Life Sciences Industry Accounting Guide — March 2024
published 22 Mar 2024
The 2024 edition of this guide addresses topics of relevance to finance and accounting professionals in the life sciences industry, including acquisitions and divestitures, consolidation, contingencies and loss recoveries, financial instruments, income taxes, leases, research and development, and revenue recognition. In addition to providing interpretive guidance and illustrative examples, the guide discusses (1) recent standard-setting and rulemaking developments (through March 8, 2024); (2) SEC comment letter themes; (3) key differences between U.S. GAAP and IFRS® Accounting Standards; (4) accounting and reporting considerations related to the current macroeconomic and geopolitical environment; (5) environmental, social, and governance matters; and (6) the impact of the Inflation Reduction Act of 2022.
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Financial Reporting Spotlight — Disclosure Trends From the 2023 Reporting Season
published 22 Mar 2024
This Financial Reporting Spotlight provides insights into how Fortune 500 companies have addressed various disclosures in their annual reports as a result of the rapid transformation of the global business environment in recent years. It also examines certain new disclosure requirements that became effective this year.
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Heads Up — FASB Issues Guidance on Profits Interest Awards
published 22 Mar 2024
This Heads Up discusses FASB Accounting Standards Update (ASU) No. 2024-01, 'Scope Application of Profits Interest and Similar Awards'. The ASU clarifies how an entity determines whether a profits interest or similar award is (1) within the scope of ASC 718 or (2) not a share-based payment arrangement and therefore within the scope of other guidance. The guidance in ASU 2024-01 applies to all entities that issue profits interest or similar awards as compensation to employees or nonemployees in exchange for goods or services.
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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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Heads Up — Comprehensive Analysis of the SEC’s Landmark Climate Disclosure Rule
published 15 Mar 2024
This Heads Up examines the SEC’s March 6, 2024, final rule in detail. The final rule requires registrants to provide climate-related disclosures in their annual reports and registration statements, including those for initial public offerings, and is effective beginning with annual reports for the year ending December 31, 2025, for calendar-year-end large accelerated filers.
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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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iGAAP in Focus — Sustainability reporting: SEC adopts rule that requires climate-related disclosures
published 08 Mar 2024
In March 2024, the SEC adopted a final rule that requires registrants to provide climate-related disclosures in their annual reports and registration statements. This newsletter explains the contents of the rule.
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IASB Meeting — 18–21 March 2024
Start: 18 Mar 2024 - End: 21 Mar 2024
The IASB met 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 met 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.