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FR International News
December 2023 Accounting Standards Advisory Forum agenda and meeting papers available
16 Nov 2023
The ASAF meeting will be held on 4 December 2023 and topics discuss include Agenda planning and feedback from previous ASAF meetings, Primary Financial Statements, and Climate-related and Other Uncertainties in the Financial Statements.
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FR International News
October 2023 IASB podcast available
01 Nov 2023
The topics discussed include updates on IASB’s various projects such as Amendments to the Classification and Measurement of Financial Instruments, Primary Financial Statements, and Second Comprehensive Review of the IFRS for SMEs Accounting Standard. The IASB work plan has also been updated.
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FR International News
October 2023 IASB Update available
30 Oct 2023
The topics discussed include Amendments to the Classification and Measurement of Financial Instruments, Primary Financial Statements, and Second Comprehensive Review of the IFRS for SMEs Accounting Standard.
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FR International News
October 2023 Emerging Economies Group agenda and meeting papers available
20 Oct 2023
For the Emerging Economies Group (EEG) meeting to be held on 30 – 31 October 2023, topics discussed include Primary Financial Statements, Disclosure Initiative—Subsidiaries without Public Accountability: Disclosures and Business Combinations under Common Control.
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FR International News
Q3 2023 IFRS Interpretations Committee podcast available
16 Oct 2023
In this podcast, Bruce Mackenzie (IFRS Interpretations Committee (IFRIC) Chair and IASB Member), shared on IFRIC’s discussions on (i) a new submission about payments contingent on continued employment during handover periods related to IFRS 3; and (ii) feedback received on three tentative agenda decisions published in March 2023 relating to premium receivable from an intermediary (IFRS 17 and IFRS 9), homes and home loans provided to employees, and guarantee over a derivative contract (IFRS 9).
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FR International News
October 2023 International Accounting Standards Board agenda and meeting papers available
13 Oct 2023
For the IASB meeting to be held on 25 – 26 October 2023, topics discuss include Dynamic Risk Management, Amendments to the Classification and Measurement of Financial Instruments, Primary Financial Statements and Second Comprehensive Review of the IFRS for SMEs Accounting Standard.
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FR International News
October 2023 Due Process Oversight Committee agenda and meeting papers available
12 Oct 2023
At the meeting to be held on 17 – 19 October 2023, the IFRS Foundation Trustees will provide with updates on the activities of the International Accounting Standards Board (IASB), the IFRS Interpretations Committee and International Sustainability Standards Board (ISSB) for the period of June to September 2023.
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FR International News
October 2023 Capital Markets Advisory Committee agenda and meeting papers available
06 Oct 2023
For the Capital Markets Advisory Committee meeting held on 19 October 2023, topics discussed include updates on projects of IASB and ISSB, and solicitation of feedback on the Climate Related and Other Uncertainties in the Financial Statements project.
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FR International News
October 2023 IFRS Taxonomy Consultative Group agenda and meeting papers available
04 Oct 2023
For the IFRS Taxonomy Consultative Group meeting held on 12 – 13 October 2023, topics discussed include Digital reporting, Disclosure Initiative—Subsidiaries without Public Accountability: Disclosures, and IFRS Sustainability Disclosure Taxonomy.
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FR International News
IASB amends the IFRS for SMEs Accounting Standard related to international tax reform
29 Sep 2023
The amendments to the IFRS for SMEs Accounting Standard are based on the amendments to IAS 12 Income Taxes issued in May 2023. These amendments have resulted from the introduction of the Organisation for Economic Co-operation and Development’s (OECD) Pillar Two model rules. This out-of-cycle amendment follows urgent calls from affected stakeholders.
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