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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).
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FR International News
March 2023 Accounting Standards Advisory Forum agenda and meeting papers available
15 Mar 2023
For the ASAF meeting to be held on 27 – 28 March 2023, topics for discussion include IASB’s tentative decisions relating to the use of Equity Method set out in IAS 28, and Disclosure Initiative—Subsidiaries without Public Accountability: Disclosures.
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FR International News
March 2023 International Accounting Standards Board agenda and meeting papers available
10 Mar 2023
For the IASB meeting to be held on 20 – 23 March 2023, topics for discussion include Post-implementation Review of IFRS 15, Business Combinations - Disclosures, Goodwill and Impairment, application questions with the Equity Method as set out in IAS 28, and Climate-related Risks in the Financial Statements.
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FR International News
IASB concludes project to improve its approach to developing disclosure requirements in IFRS Accounting Standards
08 Mar 2023
IASB has concluded its project on improving its approach to developing disclosure requirements in IFRS Accounting Standards, to enable companies to provide more useful information to investors.
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FR International News
February 2023 Accounting Standards Advisory Forum meeting summary available
03 Mar 2023
Topic discussed at the ASAF meeting held on 10 February 2023 was the Exposure Draft International Tax Reform—Pillar Two Model Rules (proposed amendments to IAS 12) and ASAF members shared on the status of implementation of Pillar Two model rules in their jurisdictions.
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FR International News
March 2023 IFRS Interpretations Committee agenda and meeting papers available
03 Mar 2023
For the IFRS Interpretations Committee meeting to be held on 14 – 15 March 2023, topics for discussion include Definition of a Lease—Substitution Rights (IFRS 16), Guarantee over a Derivative Contract, Premiums Receivable from an Intermediary (IFRS 17 and IFRS 9) and Business Combinations—Disclosures, Goodwill and Impairment.
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FR International News
February 2023 IASB Update and podcast available
27 Feb 2023
In this podcast, IASB Chair Andreas Barckow and IASB Vice-Chair Linda Mezon-Hutter, joined Executive Technical Director Nili Shah to share on IASB’s discussions at the February IASB meeting. These include discussions on a major decision on the effective date for amendments relating to the Supplier Finance Arrangements project; a key milestone being reached in the Lack of Exchangeability project; and stakeholder feedback in the Post-implementation Review of IFRS 9─Impairment project, that will inform the Request for Information due to be published later this year.
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FR International News
March 2023 Capital Markets Advisory Committee agenda and meeting papers available
24 Feb 2023
For the Capital Markets Advisory Committee meeting to be held on 9 March 2023, topics for discussion include IASB Update, ISSB Update, Primary Financial Statements, Business Combinations—Disclosures, Goodwill and Impairment and Equity Method.
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