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FR International News
March 2025 IFRIC Update available
20 Mar 2025
This Update is a summary of the decisions by the IFRS Interpretations Committee (IFRIC) and the discussion topics included feedback received on the tentative agenda decisions relating to (i) how an entity accounts for guarantees that it issues on obligations of other entities (IFRS 9); (ii) the period over which an educational institution recognises revenue from tuition fees (IFRS 15); and (iii) whether an entity’s investments in carbon credits and expenditure on R&D activities qualify to be recognised as intangible assets (IAS 38).
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FR International News
March 2025 Global Preparers Forum agenda and meeting papers available
17 Mar 2025
At the Global Preparers Forum meeting on 28 March 2025, the topics for discussion include updates on IASB and ISSB workplans, potential changes to the proposals related to the presentation and disclosure sections in the Exposure Draft Financial Instruments with characteristics of Equity, and initial research findings in the project on Statement of Cash Flows and Related Matters.
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FR International News
March 2025 Accounting Standards Advisory Forum agenda and meeting papers available
10 Mar 2025
At the ASAF meeting on 24 - 25 March 2025, the topics for discussion include feedback received on the Exposure Draft Equity Method of Accounting, Second Comprehensive Review of the IFRS for SMEs Accounting Standard, Intangible Assets and Financial Instruments with Characteristics of Equity.
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FR International News
March 2025 International Accounting Standards Board agenda and meeting papers available
07 Mar 2025
At the IASB meeting on 18 - 20 March 2025, the topics for discussion include feedback received from various consultations and updates on projects, including Post-implementation Review of IFRS 16, Business Combinations—Disclosures, Goodwill and Impairment and Rate-regulated Activities as well as IASB workplan.
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FR International News
March 2025 Due Process Oversight Committee agenda and meeting papers available
28 Feb 2025
At the DPOC meeting on 4 March 2025, the topics to be discussed include an update on the activities of the IASB and the IFRS Interpretations Committee for the period 1 October 2024 to 31 January 2025 and an update on the activities of the ISSB since the last update to the DPOC in October 2024.
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FR International News
Meeting papers available for the IFRS Interpretations Committee and Capital Markets Advisory Committee March 2025 meetings
28 Feb 2025
At the IFRS Interpretations Committee meeting on 11 March 2025, the topics to be discussed include feedback received on tentative agenda decisions relating to (i) how an entity accounts for guarantees that it issues on obligations of other entities (IFRS 9); (ii) the period over which an educational institution recognises revenue from tuition fees (IFRS 15); and (iii) whether an entity’s investments in carbon credits and expenditure on R&D activities qualify to be recognised as intangible assets (IAS 38). At the Capital Markets Advisory Committee (CMAC) meeting on 14 March 2025, the topics to be discussed include update on IASB’s current work plan and various projects. Feedback was also sought from CMAC on (i) potential changes to the proposed amendments related to presentation and disclosure in the IASB Exposure Draft “Financial Instruments with Characteristics of Equity” and (ii) initial analysis and next steps for the project on Statement of Cash Flows and Related Matters.
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FR International News
IASB issues major update to the IFRS for SMEs Accounting Standard
27 Feb 2025
The update of this Standard is the outcome of a periodic comprehensive review of the Standard and highlights include: - A revised model for revenue recognition; - Bringing together the requirements for fair value measurement in a single location; and - Updating the requirements for business combinations, consolidations and financial instruments.
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FR International News
March 2025 IFRS Taxonomy Consultative Group agenda and meeting papers available
26 Feb 2025
At the ITCG meeting on 5 March 2025, the topics to be discussed include European Securities and Markets Authority (ESMA): Consultation on digitalised requirements for sustainability and financial disclosures and Digital Financial Reporting.
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FR International News
February 2025 IASB Update and Podcast Available
25 Feb 2025
In this month's podcast, the topics discussed include Financial Instruments with Characteristics of Equity, Intangible Assets, Amortised Cost Measurement and Climate-related and Other Uncertainties in the Financial Statements.
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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.
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