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FR International News
IASB publishes its review of classification and measurement requirements relating to financial instruments
21 Dec 2022
IASB has published its project report and feedback statement on Post-implementation Review (PIR) of the classification and measurement requirement in IFRS 9 Financial Instruments. Feedback showed that the requirements set out in IFRS 9 are working as intended and provide useful information to the users of financial statements. In response to feedback, IASB has also identified areas for further research and standard-setting to enhance the information provided in the financial statements.
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FR International News
December 2022 IFRS for SMEs Accounting Standard Update available
20 Dec 2022
This Update includes frequently asked questions on the proposals in the Exposure Draft Third edition of the IFRS for SMEs Accounting Standard; a list of newly available resources to support the consultation on the Exposure Draft; and guidance on how to get involved in the consultation.
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FR International News
December 2022 IASB Update available and work plan updated
19 Dec 2022
This Update highlights IASB’s discussions on topics such as Financial Instruments with Characteristics of Equity, Rate-regulated Activities, 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
IASB Chair Andreas Barckow discusses IFRS 17 becoming effective from 1 January 2023
19 Dec 2022
IASB has published a short video to remind stakeholders that IFRS 17 Insurance Contracts applies to companies with annual reporting periods beginning on or after 1 January 2023 and supporting resources are available on the IFRS Foundation’s website.
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FR International News
Call for papers on hedge accounting requirements of financial instruments Accounting Standard
14 Dec 2022
IASB and Accounting & Finance journal are calling for research papers on the application and impact of hedge accounting requirements in IFRS 9 Financial Instruments and new disclosure requirements in IFRS 7 Financial Instruments: Disclosures related to this. IASB is seeking evidence about whether the requirements are working as intended and whether there are application and implementation issues to be considered. Papers must be submitted via the IASB online system by 1 September 2023.
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FR International News
November 2022 IFRIC Update available
07 Dec 2022
This Update is a summary of discussions by the IFRS Interpretations Committee (IFRIC). Topics discussed include a tentative agenda decision “Definition of a Lease—Substitution Rights (IFRS 16 Leases)”; matters recommended for IASB’s annual improvements which included terminology and reference updates to various standards and implementation guidance to IFRS 7; and updates on post-implementation review of IFRS 15.
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FR International News
Watch a webcast that provides an overview of the IFRS for SMEs Accounting Standard consultation
05 Dec 2022
This webcast offers an overview of the International Accounting Standards Board’s Exposure Draft Third Edition of the IFRS for SMEs Accounting Standard. The deadline for submitting comments on the Exposure Draft is 7 March 2023.
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FR International News
December 2022 International Accounting Standards Board agenda and meeting papers available
02 Dec 2022
For this IASB meeting to be held on 13 - 15 December 2022, topics for discussion include Financial Instruments with Characteristics of Equity, Rate-regulated Activities, Equity Method, Goodwill and Impairment, and Disclosure Initiative-Subsidiaries without Public Accountability: Disclosures.
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FR International News
Round 8 of IAAER-KPMG research grants open to inform IASB standard-setting process
02 Dec 2022
IASB has announced the International Association for Accounting Education and Research (IAAER) and KPMG’s call for proposals for the eighth round of their research programme Informing the IASB Standard-setting Process. The deadline for submission of proposals is 28 February 2023.
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FR International News
November 2022 IASB podcast available
01 Dec 2022
In this podcast, IASB Chair Andreas Barckow and Executive Technical Director Nili Shah, share on IASB’s discussions at the November IASB meeting. Topics discussed include insights to the IASB’s decision to retain impairment-only approach for goodwill accounting; key takeaways from the discussion for an accelerated project proposing narrow-scope amendments to the Accounting Standard on income tax in response to the OECD’s Pillar Two model rules; and news on the project direction of Supplier Finance Arrangements.
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