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FR International News
March 2024 International Accounting Standards Board meeting agenda and papers available
08 Mar 2024
For the IASB meeting held on 18 – 21 March 2024, topics discussed include proposed issuance of ED for the accounting of Power Purchase Agreements and updates on other IASB projects such as Post-implementation Review of IFRS 15, Rate-regulated Activities, Post-implementation Review of IFRS 9—Impairment and Second Comprehensive Review of the IFRS for SMEs Accounting Standard.
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FR International News
February 2024 IASB Update and podcast available
29 Feb 2024
The topics discussed in this podcast include the changes to the IASB work plan; progress made in the post-implementation reviews of IFRS 15 and IFRS 9—Impairment; developments in the Rate-regulated Activities project; and discussions on the Second Comprehensive Review of the IFRS for SMEs Accounting Standard.
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FR International News
Webcast series: Forthcoming IFRS Accounting Standard for Subsidiaries without Public Accountability
29 Feb 2024
The webcast series explains the requirements in the forthcoming reduced-disclosure IFRS Accounting Standard for subsidiaries of parent companies that apply IFRS Accounting Standards as well as the potential benefits and impact of the standard from the perspectives of a preparer and a regulator.
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FR International News
March 2024 Capital Markets Advisory Committee agenda and meeting papers available
29 Feb 2024
For the Capital Markets Advisory Committee meeting held on 8 March 2024, topics discussed include updates on projects of IASB and ISSB, Financial Instruments with Characteristics of Equity and Post-Implementation Review of IFRS 9—Impairment.
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FR International News
IFRS Foundation publishes summary of national accounting standard-setters’ research on materiality judgement guidance
27 Feb 2024
The summary compiles evidence gathered from national standards-setters on the effects of guidance on materiality judgements in IFRS Accounting Standards and other materials.
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FR International News
February 2024 Due Process Oversight Committee agenda and meeting papers available
26 Feb 2024
For the Due Process Oversight Committee meeting held on 27 – 29 February 2024, topics discussed include updates on the activities of IASB and the IFRIC for the period October 2023 to January 2024, and ISSB for the period from October 2023 to 16 February 2024.
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FR International News
March 2024 IFRS Interpretations Committee agenda and meeting papers available
22 Feb 2024
For the IFRS Interpretations Committee meeting held on 5 March 2024, topics discussed include Climate-related Commitments (IAS 37), Payments Contingent on Continued Employment during Handover Periods (IFRS 3) and Post-implementation Review of IFRS 9—Impairment.
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FR International News
February 2024 International Accounting Standards Board agenda and meeting papers available
09 Feb 2024
For the IASB meeting held on 19 - 22 February 2024, topics discussed include updates on the Power Purchase Agreements project and other IASB projects such as Post-implementation Review of IFRS 15, Rate-regulated Activities, Amendments to the Classification and Measurement of Financial Instruments and Post-implementation Review of IFRS 9.
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FR International News
Watch a new webcast series on proposals in the Exposure Draft Financial Instruments with Characteristics of Equity
08 Feb 2024
In these webcast series, IASB Technical Staff Member Angie Ah Kun explains the IASB’s proposals to address three common practice issues (1) Fixed-for-fixed condition, (2) Effects of laws or regulations on the contractual terms and (3) Obligations to purchase own equity instruments.
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FR International News
Watch an overview of the forthcoming IFRS Accounting Standard—IFRS 18
05 Feb 2024
IASB has issued a webcast introducing the forthcoming IFRS 18 Presentation and Disclosure in the Financial Statements which will replace the existing IAS 1 Presentation of Financial Statements. The new Standard sets out the overall requirements for presentation and disclosures in the financial statements and includes new presentation and disclosure requirements. However, it will also not change how companies recognise and measure items in the financial statements. IFRS 18 is expected to be issued in April 2024, effective for annual reporting periods beginning on or after 1 January 2027 with early application permitted.
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