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FR International News
February 2023 IFRS Taxonomy Consultative Group agenda and meeting papers available
20 Feb 2023
For the IFRS Taxonomy Consultative Group meeting held on 27 – 28 February 2023, topics discussed include IASB digital financial strategy, Primary Financial Statements, IFRS Accounting Taxonomy Update—2022 General Improvements and Common Practice and IFRS Sustainability Disclosure Taxonomy.
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FR International News
February 2023 International Accounting Standards Board agenda and meeting papers available
10 Feb 2023
For the IASB meeting to be held on 20 – 23 February 2023, topics for discussion include Dynamic Risk Management, Financial Instruments with Characteristics of Equity, Rate-regulated Activities, Business Combinations—Disclosures, Goodwill and Impairment and Post-implementation review of IFRS 9—Impairment.
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FR International News
January 2023 IASB podcast available
01 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 January IASB meeting. These include discussions on disclosure requirements relating to the Business Combinations ─ Disclosures, Goodwill and Impairment project; continued redeliberations on the Subsidiaries without Public Accountability: Disclosures project; and progress in the Primary Financial Statements project as a result of stakeholder outreach.
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FR International News
December 2022 Accounting Standards Advisory Forum meeting summary available
01 Feb 2023
Topics discussed at the ASAF meeting held on 8 – 9 December 2022 were, Post-implementation Review of IFRS 15 Revenue from Contracts with Customers, Variable and Contingent Consideration and Business Combinations under Common Control.
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FR International News
IASB gives insights into decisions made on merger and acquisition disclosures and goodwill accounting
31 Jan 2023
IASB has published an ‘In Brief’ article which explain the reasons for the IASB’s decisions about how companies could disclose better information about mergers and acquisitions, and whether to retain the impairment-only model to account for goodwill or to explore reintroducing amortisation of goodwill.
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FR International News
Q4 2022 IFRS Interpretations Committee podcast available
23 Jan 2023
In this podcast, IFRS Interpretations Committee Chair and IASB member Bruce Mackenzie joined Technical Staff Riana Wiesner and Jawaid Dossani to share on IFRIC’s discussions to support consistent application of IFRS Accounting Standards in the last quarter of 2022. Topics discussed include a question to the Committee relating to IFRS 16 Leases about whether a contract that includes a particular substitution right is considered a lease.
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FR International News
December 2022 IFRS Taxonomy Consultative Group meeting summary available
17 Jan 2023
Topics discussed at the meeting of the IFRS Taxonomy Consultative Group held on 5 December 2022 were Primary Financial Statements and IFRS Sustainability Disclosure Taxonomy.
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FR International News
February 2023 Accounting Standards Advisory Forum agenda and meeting paper available
16 Jan 2023
The topic to be discussed at the Accounting Standards Advisory Forum meeting to be held on 10 February 2023, will be on International Tax Reform—Pillar Two Model Rules.
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FR International News
January 2023 International Accounting Standards Board agenda and meeting papers available
09 Jan 2023
For this IASB meeting to be held on 24 - 26 January 2023, topics for discussion include Supplier Finance Arrangements—Transition, Effective Date and Due Process, Equity Method and Business Combinations—Disclosures, Goodwill and Impairment.
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FR International News
December 2022 IASB podcast available
21 Dec 2022
In this podcast, IASB Chair Andreas Barckow and Executive Technical Director Nili Shah, share on IASB’s discussions at the December IASB meeting. Topics discussed include developments in various IASB projects such as Business Combinations ─ Disclosures, Goodwill and Impairment, Management Commentarym and Subsidiaries without Public Accountability: Disclosures; and publication of feedback statement on the Post-implementation Review of IFRS 9 – Classification and Measurement.