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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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FR International News
September 2024 IFRS Interpretations Committee meeting papers and agenda available
30 Aug 2024
For the IFRS Interpretations Committee meeting to be held on 10 September 2024, the topics for discussion include Recognition of Revenue from Tuition Fees (IFRS 15), Guarantees Issued on Obligations of Other Entities and Post-implementation Review of IFRS 16 Leases.
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FR International News
IASB proposes updates to IFRS Accounting Taxonomy 2024
29 Aug 2024
The proposed updates are for new standards and amendments such as IFRS 19 Subsidiaries without Public Accountability: Disclosures, Amendments to the Classification and Measurement of Financial Instruments and Annual Improvements to IFRS Accounting Standards—Volume 11.
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FR International News
September 2024 SME Implementation Group agenda and meeting papers available
27 Aug 2024
For the SME Implementation Group (SMEIG) meeting to be held on 3 September 2024, the topics for discussion include Second Comprehensive Review of the IFRS for SMEs Accounting Standard, Addendum to the Exposure Draft Third edition of the IFRS for SMEs Accounting Standard and Updating IFRS 19 Subsidiaries without Public Accountability: Disclosures.
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FR International News
Supplementary IASB meeting: Contracts for Renewable Electricity
23 Aug 2024
For the supplementary IASB meeting to be held on 28 August 2024, the topic for discussion is the feedback summary on the Exposure Draft Contracts for Renewable Electricity.
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FR International News
August 2024 Due Process Oversight Committee agenda and meeting paper available
19 Aug 2024
For the Due Process Oversight Committee (DPOC) meeting to be held on 20 August 2024, the topic for discussion is the summary of feedback and the IASB’s responses on Post-implementation Review of IFRS 15.