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FR International News
Webcast: Exposure Draft Climate-related and Other Uncertainties in the Financial Statements
01 Oct 2024
The webcast aims to improve the reporting of climate-related and other uncertainties in financial statements. It covers the project's background, key research findings and an overview of the illustrative examples that the IASB developed in response to strong demand from stakeholders, particularly investors.
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FR International News
IASB review concludes the revenue Standard is working as intended
30 Sep 2024
The IASB has completed its post-implementation review of IFRS 15 'Revenue from Contracts with Customers' and concluded that the standard is working as intended and providing users with more useful information about a company's revenue.
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FR International News
September 2024 IFRS for SMEs Accounting Standard Update available
27 Sep 2024
This edition of the Update includes an update on the IASB’s redeliberations of proposals in the Exposure Draft Third edition of the IFRS for SMEs Accounting Standard (2022 Exposure Draft), an update on the Addendum to the Exposure Draft Third edition of the IFRS for SMEs Accounting Standard (Addendum Exposure Draft) and an overview of the revised Section 2 Concepts and Pervasive Principles in the third edition of the IFRS for SMEs Accounting Standard (Standard).
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FR International News
September 2024 IASB podcast available
26 Sep 2024
In this month’s IASB podcast, the topics discussed include Power Purchase Agreements, Statement of Cash Flows and Related Matters, and Amortised Cost Measurement.
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FR International News
September 2024 IFRS Taxonomy Consultative Group agenda and meeting papers available
24 Sep 2024
For the ITCG meeting to be held on 30 September – 1 October 2024, the topics for discussion include feedback on the current usage of and proposed changes for the IFRS Taxonomy Formula Linkbase, proposed updates to the IFRS Taxonomy Preparer’s guide, IFRS Accounting Taxonomy and the SASB Standards Taxonomy.
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FR International News
September 2024 IASB Update available
23 Sep 2024
This Update highlights preliminary decisions of the International Accounting Standards Board (IASB) on various topics including amortised cost measurement project direction, targeted refinements to proposals for a revised IFRS Practice Statement 1 Management Commentary, Addendum to the Exposure Draft Third edition of the IFRS for SMEs Accounting Standard and discussion of the feedback on the Exposure Draft Contracts for Renewable Electricity.
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FR International News
September 2024 IFRIC Update available
18 Sep 2024
This Update is a summary of discussions by the IFRS Interpretations Committee (IFRIC) and the topics for September 2024 included IFRIC’s tentative agenda decisions on Guarantees Issued on Obligations of Other Entities, Recognition of Revenue from Tuition Fees (IFRS 15), Post-implementation Review of IFRS 16 and changes to Agenda Decisions due to IFRS 18.
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FR International News
IASB launches review of the statement of cash flows
16 Sep 2024
The research project is intended to review and improve the requirements for the statement of cash flows and related matters in IFRS Accounting Standards. It comes in response to feedback during the IASB’s Third Agenda Consultation when investors, companies and others identified this project as a high priority.
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FR International News
September 2024 International Accounting Standards Board agenda and meeting papers available
06 Sep 2024
For the IASB meeting to be held on 16 – 18 September 2024, the topics for discussion include IASB Staff’s analysis and recommendations on how to proceed on the Power Purchase Agreements project, moving of the projects on amortised cost measurement and statement of cash flows and related matters from research pipeline to the research work plan, and analysis of feedback received on the Addendum to the Exposure Draft Third edition of the IFRS for SMEs Accounting Standard.
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FR International News
September 2024 Accounting Standards Advisory Forum agenda and meeting papers available
04 Sep 2024
For the Accounting Standards Advisory Forum meeting to be held on 26 - 27 September 2024, the topics for discussion include Climate-related and Other Uncertainties in the Financial Statements, update on Rate-regulated Activities, IFRS 17 implementation experience, Post-implementation Review of IFRS 16 and Power Purchase Agreements.
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