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FR International News
IASB launches review of IFRS 16 Leases
17 Jun 2025
IASB has issued a request for information (RFI) to obtain comments from stakeholders. The aim is to determine whether the requirements in IFRS 16 Leases provide useful information to users of financial statements, and whether the effects of applying the new requirements on users of financial statements, preparers, auditors and regulators are as intended when the new requirements were developed.
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FR International News
IASB to finalise examples on reporting uncertainties in the financial statements as illustrated through climate
16 Jun 2025
The examples aim to improve the reporting of uncertainties in the financial statements and use climate-related scenarios to illustrate principles that apply broadly to all types of uncertainties. To ensure timely and informed application, the IASB plans to publish a near-final draft of the examples early in third quarter of 2025. The final document is expected to be issued in October 2025.
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FR International News
June 2025 IFRS Interpretations Committee agenda and meeting papers available
13 Jun 2025
At the IFRS Interpretations Committee meeting on 25 - 26 June 2025, the topics discussed include proposed tentative agenda decisions relating to the accounting of (i) transaction costs under IFRS 9 and (ii) prepayment option in a financial liability under IFRS 9; and feedback received on tentative agenda decision Assessing Indicators of Hyperinflationary Economies (IAS 29).
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FR International News
June 2025 International Accounting Standards Board Agenda and Meeting Papers Available
09 Jun 2025
At the IASB meeting that will be held on 16 – 18 May 2025, various topics to be discussed include Financial Instruments with Characteristics of Equity, proposed responses to feedback received on IASB’s exposure draft Climate-related and Other Uncertainties in the Financial Statements and analysis of feedback received on IASB’s exposure draft Provisions – Targeted Improvements.
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FR International News
June 2025 Due Process Oversight Committee agenda and meeting papers available
02 Jun 2025
At the Due Process Oversight Committee (DPOC) meeting on 4 June 2025, the topics for discussion include an update on IASB and ISSB Technical activities, Rate-regulated activities and, Fourth Agenda Consultation.
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FR International News
June 2025 Capital Markets Advisory Committee and Global Preparers Forum agenda and meeting papers available
30 May 2025
At the joint Capital Markets Advisory Committee and Global Preparers Forum meeting on 12 – 13 June 2025, topics for discussion include Statement of Cash Flows and Related Matters, Business Combinations—Disclosures, Goodwill and Impairment and Equity Method.
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FR International News
May 2025 IASB Update and podcast available
27 May 2025
In this IASB Update and Podcast, IASB Vice-Chair Linda Mezon-Hutter and Member Florian Esterer join Executive Technical Director Nili Shah shared on topics discussed at the IASB meeting in May 2025, which included Equity Method, Intangible Assets and Statement of Cash Flows and Related Matters.
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FR International News
New educational materials to support implementation of the IFRS for SMEs Accounting Standard
27 May 2025
These new educational materials are designed to help small and medium-sized enterprises (SMEs) implement the latest updates to the IFRS for SMEs Accounting Standard. Specifically, the resources focus on Section 11, which covers Financial Instruments in the third edition of the IFRS for SMEs Accounting Standard.
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FR International News
IFRS 18 Accounting Taxonomy webcast series
20 May 2025
The two-part webcast series explain the main changes to the IFRS Accounting Taxonomy following the introduction of IFRS 18 Presentation and Disclosure in Financial Statements.
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FR International News
May 2025 Accounting Standards Advisory Forum agenda and meeting papers available
16 May 2025
The ASAF meeting will be held on 28 May 2025 to discuss climate-related and other uncertainties in the financial statements.