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IASB to move forward with project on climate-related risks
21 Sep 2023
During its current meeting held in London, the IASB decided to explore ways to improve reporting of climate-related and other uncertainties in the financial statements.
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September 2023 IASB-FASB joint education meeting agenda posted
20 Sep 2023
The IASB has posted the agenda for its education meeting with the FASB, which will be held in its offices in London on 29 September 2023. There are six topics on the agenda.
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ISSB issues September 2023 podcast
20 Sep 2023
The IFRS Foundation 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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September 2023 ISSB meeting notes posted
19 Sep 2023
The ISSB met in Montreal on 14 September 2023. We have posted our comprehensive Deloitte observer notes for the project discussed during the meeting.
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TNFD recommendations on nature-related issues published
19 Sep 2023
The Taskforce on Nature-related Financial Disclosures (TNFD), a global market-led initiative which aims to provide financial institutions and corporates with a complete picture of their environmental risks and opportunities, has delivered its framework for organisations to report and act on evolving nature-related risks.
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Climate Week NYC will see launch of TNFD framework, discussion of ISSB standards
18 Sep 2023
From 17 to 24 September 2023, Climate Week NYC will bring together policymakers, climate activists, civil society representatives, individuals, and CEOs from all over the world, for the largest annual climate event of its kind.
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Pre-meeting summaries for the September 2023 IASB meeting
15 Sep 2023
The IASB will meet in London on 19-21 September 2023. 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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IFRS Interpretations Committee holds September 2023 meeting
14 Sep 2023
The IFRS Interpretations Committee (Committee) met on 12 September 2023. The IFRS IC held discussions on one new item and discussed comment letters on three tentative agenda decisions.
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Agenda for the September 2023 ASAF meeting
14 Sep 2023
The International Accounting Standards Board (IASB) has released an agenda and meeting papers for the meeting of the Accounting Standards Advisory Forum (ASAF), which is to be held in the IASB's offices in London on 28 September 2023.
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IOSCO will roll out extensive capacity-building programme on sustainability reporting
14 Sep 2023
The International Organization for Securities Commissions (IOSCO) has released the transcript of a key note address given by Jean-Paul Servais, Chair of the IOSCO Board, at the Eurofi 2023 Financial Forum in Santiago de Compostela.
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New and revised pronouncements as at 30 September 2023
22 Sep 2023
Our popular summary of new and revised financial and sustainability reporting requirements, updated for financial reporting periods ending on 30 September 2023. This listing can be used to perform a quick check that new financial and sustainability reporting requirements such as new and revised accounting and sustainability disclosure 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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UKEB research into connectivity
19 Sep 2023
The UK Endorsement Board (UKEB) has published two reports arising from its research project on climate-related matters.
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AASB research into crypto assets
19 Sep 2023
The Research Centre of the Australian Accounting Standards Board (AASB), jointly with the CPA Australia and the University of New South Wales, has published a research report that provides an overview of perspectives shared by some Australian stakeholders about crypto assets accounting and reporting. The research responds to stakeholder concerns regarding the development of crypto assets.
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European Commission proposes changes to thresholds for determining size classes for corporations
14 Sep 2023
The European Commission has published a draft delegated act amending the thresholds in the Accounting Directive for determining the size class of corporations. In the draft, the European Commission proposes to raise the thresholds set out in the Accounting Directive by around 25%.
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ISSB sets up transition implementation group on IFRS S1 and IFRS S2
14 Sep 2023
The International Sustainability Standards Board (ISSB) has the announced the membership of the 'Transition Implementation Group on IFRS S1 and IFRS S2' (TIG).
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IASB publishes editorial corrections
14 Sep 2023
The IASB has published a second set of editorial corrections for 2023.
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Agenda for the September 2023 IFASS meeting
13 Sep 2023
The International Forum of Accounting Standard Setters (IFASS) will meet on 26-27 September 2023. The meeting will be held in London.
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Report on the July 2023 SME Implementation Group meeting
04 Sep 2023
The IASB has issued a report on the SME Implementation Group (SMEIG) meeting held on 13 July 2023.
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Key takeaways from the ISSB conference on integrated thinking and reporting
23 Aug 2023
On 12 June 2023, the ISSB hosted an event ‘IFRS Integrated Thinking & Reporting Conference’ that brought together industry leaders, standard setters, and academics to share insights and best practices in integrated thinking and reporting.
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Updated IPSAS-IFRS alignment dashboard (September 2023)
23 Aug 2023
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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EITF Snapshot — September 2023
published 22 Sep 2023
This EITF Snapshot summarizes the September 14, 2023, meeting of the Emerging Issues Task Force (EITF). At this meeting, the EITF discussed Issue No. 23-A, “Induced Conversions of Convertible Debt Instruments.”
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Quarterly Accounting Roundup — Third Quarter — 2023
published 22 Sep 2023
This edition discusses financial reporting developments that occurred in the third quarter of 2023.
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iGAAP in Focus — European sustainability reporting: European Sustainability Reporting Standards finalised
published 22 Sep 2023
This iGAAP in Focus outlines the first set of European Sustainability Reporting Standards (ESRS), adopted by the European Commission (EC) on 31 July 2023 in Commission Delegated Regulation supplementing Directive 2013/34/EU of the European Parliament and of the Council as regards sustainability reporting standards.
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Accounting alert – Quarterly update – What’s new in financial reporting for September 2023?
published 20 Sep 2023
This updated 'What's new' publication from Deloitte (New Zealand) provides a high level overview of new and revised financial reporting requirements that need to be considered by for-profit entities for annual and interim financial reporting periods ending on 30 September 2023.
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Financial Reporting Alert 23-5 — Accounting and Financial Reporting in Uncertain Times: Considerations for Navigating Macroeconomic and Geopolitical Challenges
published 15 Sep 2023
This Financial Reporting Alert discusses various macroeconomic and geopolitical factors that have created a volatile and uncertain environment in which a business’s decision-making and accounting and financial reporting have become increasingly challenging. As businesses navigate these challenges, they should be mindful of certain considerations related to risk assessment, internal controls, and SEC disclosures.
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iGAAP in Focus — Financial reporting: IASB proposes amendments to IFRS Accounting Standards as part of its annual improvements process
published 13 Sep 2023
This iGAAP in Focus outlines Exposure Draft (ED) 'Annual Improvements to IFRS Accounting Standards — Volume 11', published by the International Accounting Standards Board (IASB) in September 2023.
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IFRS on Point — August 2023
published 11 Sep 2023
'IFRS on Point' highlights critical financial reporting developments and main IFRS-related news stories of the previous month.
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Renewable Spotlight — Accounting and Reporting Considerations for Renewable Energy Projects — Consolidation
published 11 Sep 2023
This Renewable Spotlight examines consolidation matters related to investments in renewable ventures. Such ventures often involve complex accounting considerations associated with determining which entity (if any) should consolidate the venture.
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Heads Up — FASB Directs Staff to Draft Final Standard on Crypto Assets
published 11 Sep 2023
This Heads Up discusses tentative decisions made by the FASB at its September 6, 2023, meeting related to its proposed Accounting Standards Update (ASU) Intangibles — Goodwill and Other — Crypto Assets (Subtopic 350-60). On the basis of comments received on the proposed ASU, the Board directed its staff to draft a final standard. Under the new guidance, an entity would be required to subsequently measure certain crypto assets at fair value, with changes in fair value included in net income in each reporting period.
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Heads Up — FASB Issues Final Standard on Joint Venture Formation
published 08 Sep 2023
This Heads Up discusses the FASB’s recently issued Accounting Standards Update (ASU) No. 2023-05, 'Business Combinations — Joint Venture Formations (Subtopic 805-60): Recognition and Initial Measurement,' under which an entity that qualifies as either a joint venture or a corporate joint venture as defined in the ASC master glossary is required to apply a new basis of accounting upon the formation of the joint venture.
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IASB-FASB Joint Education Meeting — 29 September 2023
Start: 29 Sep 2023 - End: 29 Sep 2023
The IASB and FASB will meet in London on 29 September 2023.
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IASB Meeting — 19–21 September 2023
Start: 19 Sep 2023 - End: 21 Sep 2023
The IASB will meet in its offices in London on 19-21 September 2023.
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ISSB Meeting — 14 September 2023
Start: 14 Sep 2023 - End: 14 Sep 2023
The ISSB met on 14 September 2023 in Montreal, Canada.
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IFRS Interpretations Committee meeting — 12 September 2023
Start: 12 Sep 2023 - End: 12 Sep 2023
The IFRS Interpretations Committee met on 12 September 2023.
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IASB Meeting — 23 August 2023 (Supplementary)
Start: 23 Aug 2023 - End: 23 Aug 2023
The IASB held a supplementary meeting in a hybrid format on 23 August 2023.
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ISSB Meeting — 27 July 2023
Start: 27 Jul 2023 - End: 27 Jul 2023
The ISSB met on 27 July 2023 via video conference call.
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IASB Meeting — 25–27 July 2023
Start: 25 Jul 2023 - End: 27 Jul 2023
The IASB met in its offices in London on 25–27 July 2023.
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IASB Meeting — 20 and 22 June 2023
Start: 20 Jun 2023 - End: 22 Jun 2023
The IASB met in its offices in London on 20 and 22 June 2023.
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IFRS Interpretations Committee meeting — 6–7 June 2023
Start: 06 Jun 2023 - End: 07 Jun 2023
The IFRS Interpretations Committee met on 6–7 June 2023.
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IASB Meeting — 22–24 May 2023
Start: 22 May 2023 - End: 24 May 2023
The IASB met in its offices in London on 22–24 May 2023.