Year in review — 2023

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29 Dec 2023

2023 was another successful year for the IAS Plus family. We've devoted significant resources to bring you comprehensive coverage of all things IFRS (now also including coverage of all developments around the ISSB) and broader financial and sustainability reporting and other relevant topics and are pleased that our readers appreciate our efforts.

Overall, our most popular pages remain our accounting standards summaries, and we continued to witness strong demand for our news, publications, resource pages, and project summaries. Our reporting around the IFRS Foundation structure and bodies witnessed again great demand this year with our resource pages on the International Accounting Standards Board (IASB) and the International Sustainability Standards Board (ISSB) being the top resource pages of the year.

Our 10 most popular stories of 2023
    1. IASB publishes amendments to IAS 12 to provide a temporary exception to the requirements regarding deferred tax assets and liabilities related to pillar two income taxes (May)
    2. ISSB publishes IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information (June)
    3. ISSB publishes IFRS S2 Climate-related Disclosures (June)
    4. IASB proposes amendments regarding the classification and measurement of financial instruments (March)
    5. IASB publishes amendments to IAS 21 to clarify the accounting when there is a lack of exchangeability (August)
    6. Educational material on applying IFRSs to climate-related matters updated (July)
    7. IASB publishes amendments to IAS 7 and IFRS 7 regarding supplier finance arrangements (May)
    8. European Commission consults on draft delegated regulation with regard to ESRS (June)
    9. European Commission adopts final delegated regulation with regard to ESRS (July)
    10. IASB to issue two new standards in 2024 (July)

We wish you a happy, safe and healthy New Year. We look forward to bringing you the latest financial reporting news in 2024.

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