.png?sfvrsn=dd675fd5_2)
-(1).png?sfvrsn=db949de5_0)
6a6c7fe2013f4be3b0ecc0a5930da5c9.jpg?sfvrsn=ab5334c8_0)
/business-management-global-connection/istock-1167579720-c.jpg?sfvrsn=ff93f9a5_2)
/audit-assurance/istock-1169206203-c.jpg?sfvrsn=1d6f9b25_6)
/ethics-and-professionalism/istock-1141115724-c.jpg?sfvrsn=4e54d691_2)
/audit-assurance/istock-818732836-c-v3.jpg?sfvrsn=ae44e7b7_0)
.png?sfvrsn=905ee1bd_0)
/legal-secretarial/istock-866706340-c.jpg?sfvrsn=d7f57b8c_2)
-
FR International News
February 2025 International Accounting Standards Board agenda and meeting papers available
07 Feb 2025
At the IASB meeting on 18 – 19 February 2025, the IASB discusses feedback received from various consultations and projects, including Financial Instruments with Characteristics of Equity, the Amortised Cost Measurement, Climate-related and Other Uncertainties in the Financial Statements and Business Combinations—Disclosures, Goodwill and Impairment.
-
FR International News
January 2025 IASB podcast available
05 Feb 2025
In this month's podcast, the topic discussed include stakeholder feedback on the Exposure Draft Business Combinations—Disclosures, Goodwill and Impairment., decision on the comment period extension for the Exposure Draft Provisions—Targeted Improvements and Pollutant Pricing Mechanisms project.
-
FR International News
January 2025 IASB Update available
03 Feb 2025
This IASB Update highlights preliminary decisions of the International Accounting Standards Board (IASB) on various topics including an updated draft framework to help prioritise the technical projects on its work plan, to discuss whether to add a project on pollutant pricing mechanisms to its work plan or defer the decision until the next agenda consultation and stakeholder feedback on the Exposure Draft Business Combinations—Disclosures, Goodwill.
-
FR International News
Webcast: Understand and apply the new amendments for nature-dependent electricity contracts
28 Jan 2025
The webcast explains the recent targeted amendments to IFRS 9 and IFRS 7 regarding power purchase agreements (PPAs). The amendments are effective from January 2026 but companies can apply them earlier.
-
FR International News
Webcast: Exposure Draft Provisions—Targeted Improvements
22 Jan 2025
In this webcast, IASB technical staff explain the proposed targeted amendments to IAS 37 published in November 2024. The proposed amendments aim to clarify when to recognise a provision, which discount rate to use for measuring a long-term provision, and which costs to include in the measurement of a provision.
-
FR International News
January 2025 International Accounting Standards Board agenda and meeting papers available
17 Jan 2025
At the IASB meeting on 28 – 29 January 2025, the IASB discusses feedback received from stakeholders on its various projects such as the IASB’s draft prioritisation framework (which was intended to facilitate relative prioritisation decisions in between the IASB’s five-yearly agenda consultation), Business Combinations—Disclosures, Goodwill and Impairment and the Exposure Draft Amendments to IFRS 19 Subsidiaries without Public Accountability: Disclosures.
-
FR International News
New podcast on the IFRS for SMEs Accounting Standard
15 Jan 2025
The IASB has launched a new podcast series dedicated to the forthcoming third edition of the IFRS for SMEs Accounting Standard (Standard). The series aims to inform stakeholders about key changes to the Standard and to share insights into the updates and where relevant resources related to the Standard could be found.
-
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.
-
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.
-
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.
Displaying results 1 - 10 of 603 search results