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FR International News
IASB webcasts on developments in the Dynamic Risk Management project
03 Apr 2023
IASB has issued two new webcasts on the Dynamic Risk Management (DRM) project. The webcasts focus on developments and tentative decisions made by the IASB in the DRM project.
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FR International News
March 2023 IASB podcast available
30 Mar 2023
In this podcast, the topics discussed include initial discussions on the Climate-related Risks in the Financial Statements project; progress in the development of the Request for Information on the Post-implementation Review of IFRS 15; and key decisions made in the Primary Financial Statements project.
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FR International News
February 2023 IFRS Taxonomy Consultative Group meeting summary available
29 Mar 2023
Topics discussed at the meeting held on 27 - 28 February 2023 included responses to public feedback received on the Proposed IFRS Taxonomy Update, and updates on IFRS Sustainability Disclosure Taxonomy.
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FR International News
March 2023 IASB Update available and work plan updated
27 Mar 2023
This Update highlights IASB’s discussions on topics such as Post-implementation Review of IFRS 15, issues arising from the application of the Equity Method in IAS 28, Business Combinations—Disclosures, Goodwill and Impairment and Disclosure Initiative—Subsidiaries without Public Accountability: Disclosures. The IASB work plan has also been updated.
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FR International News
IFRS Foundation publishes IFRS Accounting Taxonomy 2023
23 Mar 2023
The IFRS Accounting Taxonomy enables electronic reporting of financial information prepared in accordance with IFRS Accounting Standards. IFRS Accounting Taxonomy 2023 is based on IFRS Accounting Standards as at 1 January 2023, including those issued but not yet effective. It incorporates changes made to IFRS Accounting Taxonomy 2022 which resulted from amendments made to IFRSs.
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FR International News
IASB initiates project to consider climate-related risks in financial statements
23 Mar 2023
IASB has added a project to its work plan to explore whether and how companies can provide better information about climate-related risks in their financial statements. The project was initiated in responds to feedback received from the IASB’s recent Agenda Consultation for the IASB to enhance the reporting of climate-related risks in the financial statements.
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FR International News
March 2023 Trustees of the IFRS Foundation and Due Process Oversight Committee meeting summary available
23 Mar 2023
The meeting summary of the Trustees of the IFRS Foundation and Due Process Oversight Committee held on 1 - 3 March 2023 are available.
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FR International News
March 2023 IFRIC Update available
22 Mar 2023
This Update is a summary of discussions by the IFRS Interpretations Committee (IFRIC). Topics discussed include tentative agenda decisions on Guarantee over a Derivative Contract (IFRS 9); Premiums Receivable from an Intermediary (IFRS 17 and IFRS 9); and agenda decision on Definition of a Lease—Substitution Rights (IFRS 16).
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FR International News
IASB proposes narrow-scope amendments to classification and measurement requirements for financial instruments
21 Mar 2023
IASB has proposed amendments to the classification and measurement requirements in IFRS 9 Financial Instruments to address matters identified during the post-implementation review of IFRS 9. The comment period will end on 19 July 2023.
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FR International News
March 2023 IFRS for SMEs Accounting Standard Update available
16 Mar 2023
This Update includes an overview of outreach activities on the Exposure Draft Third edition of the IFRS for SMEs Accounting Standard (the Exposure Draft); an invitation to participate in fieldwork to test the proposed requirements in the Exposure Draft for Section 23 Revenue from Contracts with Customers; and an invitation to apply or nominate candidates for membership of the SME Implementation Group (SMEIG).