September

September 2020 IFRS Interpretations Committee meeting agenda posted

04 Sep 2020

The IFRS Interpretations Committee has posted the agenda for its next meeting, which will be held by video conference on 15 September 2020.

The Committee will discuss the following:

  • Administrative matters
  • IFRS 10 and IFRS 16 — Sale and leaseback in a corporate wrapper
  • IAS 12 — Deferred tax related to assets and liabilities arising from a single transaction
  • Work in progress

The full agenda for the meeting can be found here. We will post any updates to the agenda, our comprehensive pre-meeting summaries as well as observer notes from the meeting on this page as they become available.

Agenda for the October 2020 ASAF meeting

02 Sep 2020

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 by remote participation on 2 October 2020.

The agenda for the meeting is sum­marised below:

Friday, 2 October (11:00-14:15)

  • Goodwill and Im­pair­ment
    • ASAF members’ views and feedback from their jurisdictions on the dis­cus­sion paper.
  • Business Combinations Under Common Control
    • ASAF members to advise on possible outreach activities for the upcoming discussion paper.
  • Conceptual Framework for Financial Reporting
    • The FASB will provide an overview of its proposed Chapter 4, Elements of Financial Statements, of FASB Concepts Statement No. 8, Conceptual Framework for Financial Reporting.

For more in­for­ma­tion, please see the agenda and meeting papers on the IASB's website.

Integrated reporting and COVID-19

02 Sep 2020

The South African Integrated Reporting Committee (IRC) has published 'FAQ – Reporting in a time of crisis'.

The publication explores where and how an organisation should show the impacts of the pandemic and the uncertainties that lie ahead in its integrated report.

Please click to access FAQ – Reporting in a time of crisis on the IRC website.

The IRC also offers a dedicated website with publications, resources and examples of COVID-19 reporting in integrated reports.

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