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FR International News
January 2025 IFRS for SMEs Accounting Standard Update available
09 Jan 2025
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), and overviews of the second comprehensive review of the IFRS for SMEs Accounting Standard (the Standard) and the revised Section 23 Revenue from Contracts with Customers in the third edition of the Standard.
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FR International News
IASB updates IFRS Accounting Standards for nature-dependent electricity contracts
18 Dec 2024
IASB) has issued Contracts Referencing Nature-dependent Electricity (Amendments to IFRS 9 and IFRS 7) to help companies better report the financial effects of nature-dependent electricity contracts, which are often structured as power purchase agreements (PPAs). The amendments are effective for annual reporting periods beginning on or after 1 January 2026.
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FR International News
December 2024 IASB Update and podcast available
16 Dec 2024
In December 2024’s IASB Update and Podcast, the topics discussed include updates on IASB’s projects – Management Commentary and Business Combinations—Disclosures, Goodwill and Impairment; and highlights of year 2024 and what stakeholders can expect in year 2025.
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FR International News
December 2024 Emerging Economies Group agenda and meeting papers available
13 Dec 2024
At the EEG meeting held on 17 - 18 December 2024, the topics discussed include Intangible Assets, Post-implementation Review of IFRS 16, updating IFRS 19 and allocation of monetary gains or losses on the Statement of Profit or Loss.
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FR International News
Q4 2024 IFRS Interpretations Committee podcast available
12 Dec 2024
In this podcast, IFRS Interpretations Committee Chair Bruce Mackenzie shared on IFRIC’s decisions made at its November 2024 meeting, focusing on the application of IAS 29 to identify when an economy becomes hyperinflationary and whether a company’s expenditures for carbon credits and its research and development activities meet the requirements in IAS 38 to be recognised as intangible assets.
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SR News, FR International News
New IASB and ISSB webcast series—Connectivity between the financial statements and sustainability-related financial disclosures
11 Dec 2024
The IASB and the International Sustainability Standards Board (ISSB) recognise the importance of connectivity between their respective requirements in enabling the provision of high-quality financial information to capital markets.
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FR International News
IASB completes technical work on Management Commentary
09 Dec 2024
The IASB has completed its technical decision-making on the revised IFRS Practice Statement 1 Management Commentary. The IASB will now move into the drafting phase, with the updated Practice Statement expected to be published in the first half of 2025.
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FR International News
November 2024 IFRIC Update available
04 Dec 2024
This Update is a summary of discussions by the IFRS Interpretations Committee (IFRIC) and the discussion topics included IFRIC’s tentative agenda decisions relating to the recognition of intangible assets resulting from climate-related expenditure (IAS 38) and assessment of indicators of hyperinflationary economies (IAS 29); potential topics that the IASB might explore in its Statement of Cash Flows and Related Matters project; and inputs provided on the IASB’s Exposure Draft Climate-related and Other Uncertainties in the Financial Statements.
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FR International News
December 2024 Due Process Oversight Committee agenda and meeting paper available
03 Dec 2024
The DPOC meeting to be held on 4 December 2024 is to seek the DPOC’s permission to publish the Exposure Draft of proposed amendments to the Due Process Handbook.
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FR International News
December 2024 IFRS Taxonomy Consultative Group agenda and meeting papers available
03 Dec 2024
For the ITCG meeting held on 3 December 2024, the topics discussed include updates to the IFRS Accounting Taxonomy 2024 to reflect new and amended standards and IFRS Accounting Taxonomy workplan for future taxonomy updates.
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