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FR International News
December 2022 IFRS Taxonomy Consultative Group agenda and meeting papers available
25 Nov 2022
The IFRS Taxonomy Consultative Group meeting (ITCG) will be held on 5 December 2022. Topics for discussion include Primary Financial Statements and IFRS Sustainability Disclosure Taxonomy.
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FR International News
IASB votes to retain impairment-only approach for goodwill accounting
24 Nov 2022
At its November 2022 meeting, IASB has voted to retain the impairment-only approach to account for goodwill. This tentative decision culminates a thorough evaluation that began with the Post-implementation Review of IFRS 3 Business Combinations in 2014.
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FR International News
IASB proposes accelerated narrow-scope amendments to Accounting Standard on income taxes
24 Nov 2022
At its November 2022 meeting, IASB decided to add to its work plan an accelerated project proposing narrow-scope amendments to IAS 12 Income Taxes. The proposed amendments would introduce a temporary exception from accounting for deferred taxes arising from the implementation of the OECD’s Pillar Two model rules, as well as targeted disclosures for affected entities. The IASB expects to publish an exposure draft in January 2023 with a comment period of 60 days and these amendments would be effective immediately.
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FR International News
November 2022 IFRS Interpretations Committee agenda and meeting papers available
17 Nov 2022
For this IFRIC meeting, topics discussed include three Agenda Decisions, namely “Multi-currency Groups of Insurance Contracts (IFRS 17 and IAS 21)”, “Special Purpose Acquisition Companies (SPAC): Accounting for Warrants at Acquisition” and “Lessor Forgiveness of Lease Payments (IFRS 9 and IFRS 16)”.
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FR International News
December 2022 Accounting Standards Advisory Forum agenda and meeting papers available
14 Nov 2022
The meeting of the Accounting Standards Advisory Forum was held on 8 – 9 December 2022, and topics discussed include Agenda planning and feedback from previous ASAF meetings, Post-implementation Review of IFRS 15 Revenue from Contracts with Customers and Variable and Contingent Consideration.
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FR International News
November 2022 International Accounting Standards Board agenda and meeting papers available
11 Nov 2022
For this IASB meeting held on 22 – 24 November 2022, topics discussed include Post Implementation of IFRS 9-Classification and Measurement, Rate-regulated Activities, Amendments to the Classification and Measurement of Financial Instruments, and Business Combinations under Common Control.
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FR International News
October 2022 SME Implementation Group meeting summary available
11 Nov 2022
The topic discussed at the meeting of the SME Implementation Group held on 13 October 2022 was the Second Comprehensive Review of the IFRS for SMEs Accounting Standard.
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FR International News
October 2022 Capital Markets Advisory Committee meeting summary available
09 Nov 2022
Topics discussed at the Capital Markets Advisory Committee meeting held on 6 October 2022 included Primary Financial Statements, Post-implementation Review (PIR) of IFRS 9 Financial Instruments, as well as PIR of IFRS 15 Revenue from Contracts with Customers.
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FR International News
November 2022 IFRS for SMEs Accounting Standard Update - User Feedback available
09 Nov 2022
This newsletter explains how the IASB has responded to feedback from users of SMEs’ financial statements and describes the proposals the IASB published in the Exposure Draft.
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FR International News
October 2022 Consultative Group for Rate Regulation meeting summary available
08 Nov 2022
Topics discussed at the meeting of the Consultative Group for Rate Regulation meeting held on 4 October 2022 were Capitalised Borrowing Costs and Inflation in relation to the Exposure Draft Regulatory Assets and Liabilities.
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