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  • October 2024 IASB meeting agenda posted

    11 Oct 2024

    The IASB has posted the agenda for its next meeting, which will be held in its offices in London on 22–23 October 2024. There are nine topics on the agenda.

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  • Webcast series on the equity method exposure draft

    08 Oct 2024

    The IASB has released a three-part webcast series on its exposure draft IASB/ED/2024/7 'Equity Method of Accounting — IAS 28 'Investments in Associates and Joint Ventures (revised 202x)''.

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  • Pre-meeting summaries for the October 2024 IASB-FASB education meeting

    07 Oct 2024

    The IASB will hold a joint educational meeting with the FASB on 11 October 2024. We have posted our pre-meeting summaries for the meeting that allow you to follow the IASB’s and FASB’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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  • IFRS Sustainability Webinar Series: Episode 4 to focus on Pan-African insights

    02 Oct 2024

    The fourth episode of the IFRS Sustainability webinar series, ‘Perspectives on Sustainability Disclosure’, will take place on 17 October 2024 and will focus on the Pan-African approach to sustainability disclosure. This session will explore how countries like Ghana, Nigeria, and Tanzania are advancing towards the adoption of the ISSB Standards.

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  • IASB completes post-implementation review of IFRS 15

    30 Sep 2024

    The IASB has completed its post-implementation review of IFRS 15 'Revenue from Contracts with Customers'. The review has shown that the standard is working as intended, providing users with more useful information about a company's revenue.

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  • Agenda for the October 2024 SSAF meeting

    11 Oct 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 21-22 October 2024.

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  • IOSCO Chair speaks on ISSB standards adoption

    08 Oct 2024

    Jean-Paul Servais, the Chair of the Board of the International Organization of Securities Commissions (IOSCO) has given a speech, in which he touched on the adoption of ISSB standards around the world.

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  • EFRAG endorsement status report 11 October 2024

    published 11 Oct 2024

    The endorsement status report has been updated to reflect that EFRAG has published draft endorsement advice on 'Annual Improvements to IFRS Accounting Standards — Volume 11'.

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  • EFRAG endorsement status report 9 October 2024

    published 09 Oct 2024

    The endorsement status report has been updated to reflect that EFRAG has published final endorsement advice on 'Amendments to the Classification and Measurement of Financial Instruments (Amendments to IFRS 9 and IFRS 7)'.

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  • Roadmap: Derivatives (2024)

    published 08 Oct 2024

    This Roadmap provides a comprehensive discussion of the guidance in ASC 815 on the identification, classification, measurement, and presentation and disclosure of derivative instruments, including embedded derivatives. The 2024 edition includes several short videos that highlight certain aspects of derivative accounting.

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  • On the Radar — Derivatives

    published 08 Oct 2024

    This publication briefly summarizes key issues and developments related to the accounting for derivative instruments, including embedded derivatives. It includes a short video that highlights important aspects of derivative accounting.

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  • IFRS on Point — September 2024

    published 08 Oct 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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  • Technology Spotlight — Accounting for the Development of Generative AI Software Products

    published 07 Oct 2024

    This Technology Spotlight discusses accounting considerations for entities developing generative artificial intelligence (AI) technology (whether for their own use or external marketing). Specific topics addressed include (1) whether costs related to generative AI technology should be accounted for under ASC 350-30, ASC 350-40, ASC 985-20, or other U.S. GAAP and (2) how such costs should be evaluated under the applicable accounting literature.

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  • Roadmap: SEC Reporting Considerations for Business Acquisitions (October 2024)

    published 07 Oct 2024

    This Roadmap is intended to help domestic registrants navigate their SEC reporting obligations related to the acquisition or probable acquisition of a business. It combines the SEC’s guidance on reporting for business acquisitions — including acquisitions of real estate operations and pro forma financial information — with Deloitte’s interpretations and examples in a comprehensive, reader-friendly format.

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  • On the Radar — SEC reporting considerations for business acquisitions

    published 07 Oct 2024

    For many companies, M&A transactions are infrequent yet often substantial events with potentially significant consequences. Given their complexity, they can also present a number of accounting and financial reporting challenges and opportunities. SEC registrants planning an acquisition may wish to consider the key requirements discussed below.

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    • IASB Meeting — 19–21 June 2024

      Start: 19 Jun 2024 - End: 21 Jun 2024

      The IASB met in its offices in London on 19–21 June 2024 and held a joint meeting with the FASB via video conference on 21 June 2024.

    • ISSB Meeting — 12 June 2024

      Start: 12 Jun 2024 - End: 12 Jun 2024

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

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