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FR International News
May 2025 Emerging Economies Group agenda and meeting papers available
24 Apr 2025
At the EEG meeting held on 7 – 8 May 2025, the topics discussed include IASB Technical Update, Fourth Agenda Consultation, Second Comprehensive Review of the IFRS for SMEs Accounting Standard and Financial Instruments with Characteristics of Equity.
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FR International News
April IASB podcast and Q1 2025 IFRS Interpretations Committee podcast available
22 Apr 2025
In April’s IASB podcast, IASB member Bertrand Perrin joins IASB Executive Technical Director Nili Shah to share updates on IASB’s projects - Business Combinations—Disclosures, Goodwill and Impairment; and Climate-related and Other Uncertainties in the Financial Statements. In Q1 2025 IFRS Interpretations Committee (IFRIC) podcast, hosted by the Committee’s Chair Bruce Mackenzie and member Lisa Bomba shares discussions relating to two agenda decision: (1) Guarantees Issued on Obligations of Other Entities and (2) Recognition of Intangible Assets Resulting from Climate-related Expenditure (IAS 38).
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FR International News
Marked-up IFRS for SMEs Accounting Standard available
16 Apr 2025
The new resource presents the full text of the standard, with all changes in the third edition of the IFRS for SMEs Accounting Standard marked up to help stakeholders assess the effects of the changes and prepare for implementation.
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FR International News
April 2025 IASB Update and addendum to the March 2025 IFRIC Update available
14 Apr 2025
The April IASB Update highlights preliminary decisions of the International Accounting Standards Board (IASB) on various topics including Business Combinations—Disclosures, Goodwill and Impairment and Climate-related and Other Uncertainties in the Financial Statements. The addendum to the March 2025 IFRIC Update has also been published.
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FR International News
March 2025 IFRS for SMEs Accounting Standard Update available
31 Mar 2025
This edition of the Update includes the issuance of the third edition of the IFRS for SMEs Accounting Standard, resources to support implementation of the Standard, and instructions for submitting implementation issues.
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FR International News
April 2025 International Accounting Standards Board agenda and meeting papers available
28 Mar 2025
At the IASB meeting on 8 – 9 April 2025, the topics for discussion include Climate-related and Other Uncertainties in the Financial Statements and Business Combinations—Disclosures, Goodwill and Impairment.
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FR International News
IFRS Accounting Taxonomy 2025 available
27 Mar 2025
The updated IFRS Accounting Taxonomy 2025 includes the new presentation and disclosure requirements introduced in IFRS 18, Contracts Referencing Nature-dependent Electricity and IFRS 19 Subsidiaries without Public Accountability: Disclosures, Classification and Measurement of Financial Instruments and Annual Improvements to the IFRS Accounting Standards—Volume 11.
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FR International News
New resources on third edition of the IFRS for SMEs Accounting Standard
26 Mar 2025
The new resources which include a new podcast episode discussed the impact of the third edition of the Standard on SMEs and the users of their financial statements, and the first webcast in a new series provides an overview of the comprehensive review process that led to the development of the third edition of the Standard, including stakeholder feedback and the main changes from the previous edition.
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FR International News
March 2025 IASB Update and podcast available
25 Mar 2025
In this month’s IASB Update and Podcast, IASB Chair Andreas Barckow and Member Jianqiao Lu join Executive Technical Director Nili Shah shared on topics discussed at the IASB meeting in March 2025, including Post-implementation Review of IFRS 16, Intangible Assets and Statement of Cash Flows and Related Matters.
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FR International News
March 2025 IFRIC Update available
20 Mar 2025
This Update is a summary of the decisions by the IFRS Interpretations Committee (IFRIC) and the discussion topics included feedback received on the tentative agenda decisions relating to (i) how an entity accounts for guarantees that it issues on obligations of other entities (IFRS 9); (ii) the period over which an educational institution recognises revenue from tuition fees (IFRS 15); and (iii) whether an entity’s investments in carbon credits and expenditure on R&D activities qualify to be recognised as intangible assets (IAS 38).
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