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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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  • 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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  • 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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  • 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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  • MB discusses the ongoing activities of the IFRS Foundation

    05 Mar 2024

    The IFRS Foundation Monitoring Board (MB) has released a report on the meeting with the IFRS Trustees and the leadership of the International Accounting Standards Board (IASB) and International Sustainability Standards Board (ISSB) in Madrid, Spain.

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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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  • 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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  • New and revised pronouncements as at 31 March 2024

    08 Mar 2024

    Our popular summary of new and revised financial reporting requirements, updated for financial reporting periods ending on 31 March 2024. This listing can be used to perform a quick check that new financial reporting requirements such as new and revised accounting standards and interpretations, and amendments to standards and interpretations, have been fully considered in the reporting close process. The information below can also be used to assist with the disclosure requirements under paragraph 30 of IAS 8 'Accounting Policies, Changes in Accounting Estimates and Errors', which requires entities to disclose any new IFRSs that are in issue but not yet effective and which are likely to impact the entity.

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  • Singapore consults on incorporation of ISSB standards

    07 Mar 2024

    The Singapore Exchange Regulation (SGX RegCo) has published a consultation paper titled 'Sustainability Reporting: Enhancing Consistency and Comparability'. The consultation period is open until 5 April 2024.

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  • Agenda for the March 2024 TIG meeting

    06 Mar 2024

    The IFRS Foundation has released an agenda and meeting papers for the meeting of the Transition Implementation Group on IFRS S1 and IFRS S2 (TIG), which will be held in Frankfurt, Germany on 15 March 2024.

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  • Fifth IVSC perspectives paper on intangible assets

    04 Mar 2024

    The International Valuation Standards Council (IVSC) is publishing a series of perspectives papers 'Time to get Tangible about Intangible Assets' that notes that despite the importance of intangible assets to the capital markets, only a small percentage are recognised on balance sheets.

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  • Agenda for March 2024 CMAC meeting

    29 Feb 2024

    Representatives from the International Accounting Standards Board (IASB) will meet with both the Capital Markets Advisory Council (CMAC) in a hybrid conference on 8 March 2024. The agenda for the meeting has been released.

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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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  • Heads Up — Executive Summary of the SEC’s Landmark Climate Disclosure Rule

    published 07 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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  • IFRS on Point — February 2024

    published 06 Mar 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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