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FR International News
IASB proposes changes to the IFRS Accounting Taxonomy 2022 for amendments to IFRS 16 and IAS 1
28 Nov 2022
The proposed IFRS Accounting Taxonomy 2022 Update includes changes to (i) Lease Liability in a Sale and Leaseback, which amended IFRS 16 Leases and (ii) Non-current Liabilities with Covenants, which amended IAS 1 Presentation of Financial Statements. The comment period will end on 28 December 2022.
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FR International News
November 2022 IASB Update available and work plan updated
28 Nov 2022
This Update highlights IASB’s discussions on topics such as Post-implementation Review of IFRS 9-Classification and Measurement, Rate-regulated Activities, Amendments to the Classification and Measurement of Financial Instruments, and Business Combinations under Common Control. The IASB work plan has also been updated.
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FR International News
December 2022 Due Process Oversight Committee agenda and meeting papers available
28 Nov 2022
The meeting of the Due Process Oversight Committee was held on 1 December 2022, and topics discussed include International Tax Reform—Pillar Two Model Rules and Post-implementation Review of IFRS 9—Classification and Measurement.
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FR International News
25-27 October 2022 Trustees of the IFRS Foundation and Due Process Oversight Committee meeting summary available
28 Nov 2022
The meeting summary of the Trustees of the IFRS Foundation and Due Process Oversight Committee held on 25-27 October 2022 are available.
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FR International News
December 2022 IFRS Taxonomy Consultative Group agenda and meeting papers available
25 Nov 2022
The IFRS Taxonomy Consultative Group meeting (ITCG) will be held on 5 December 2022. Topics for discussion include Primary Financial Statements and IFRS Sustainability Disclosure Taxonomy.
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FR International News
IASB votes to retain impairment-only approach for goodwill accounting
24 Nov 2022
At its November 2022 meeting, IASB has voted to retain the impairment-only approach to account for goodwill. This tentative decision culminates a thorough evaluation that began with the Post-implementation Review of IFRS 3 Business Combinations in 2014.
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FR International News
IASB proposes accelerated narrow-scope amendments to Accounting Standard on income taxes
24 Nov 2022
At its November 2022 meeting, IASB decided to add to its work plan an accelerated project proposing narrow-scope amendments to IAS 12 Income Taxes. The proposed amendments would introduce a temporary exception from accounting for deferred taxes arising from the implementation of the OECD’s Pillar Two model rules, as well as targeted disclosures for affected entities. The IASB expects to publish an exposure draft in January 2023 with a comment period of 60 days and these amendments would be effective immediately.
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FR International News
November 2022 IFRS Interpretations Committee agenda and meeting papers available
17 Nov 2022
For this IFRIC meeting, topics discussed include three Agenda Decisions, namely “Multi-currency Groups of Insurance Contracts (IFRS 17 and IAS 21)”, “Special Purpose Acquisition Companies (SPAC): Accounting for Warrants at Acquisition” and “Lessor Forgiveness of Lease Payments (IFRS 9 and IFRS 16)”.
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FR International News
December 2022 Accounting Standards Advisory Forum agenda and meeting papers available
14 Nov 2022
The meeting of the Accounting Standards Advisory Forum was held on 8 – 9 December 2022, and topics discussed include Agenda planning and feedback from previous ASAF meetings, Post-implementation Review of IFRS 15 Revenue from Contracts with Customers and Variable and Contingent Consideration.
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FR International News
November 2022 International Accounting Standards Board agenda and meeting papers available
11 Nov 2022
For this IASB meeting held on 22 – 24 November 2022, topics discussed include Post Implementation of IFRS 9-Classification and Measurement, Rate-regulated Activities, Amendments to the Classification and Measurement of Financial Instruments, and Business Combinations under Common Control.
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