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FR International News
October 2022 SME Implementation Group meeting summary available
11 Nov 2022
The topic discussed at the meeting of the SME Implementation Group held on 13 October 2022 was the Second Comprehensive Review of the IFRS for SMEs Accounting Standard.
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FR International News
Access the business combination proposals in the IFRS for SMEs Accounting Standard consultation in a more readable format
11 Nov 2022
IASB has published a document that sets out the proposed Section 19 Business Combinations and Goodwill without any mark-ups to make it more readable for those wishing to comment on the Exposure Draft Third edition of the IFRS for SMEs Accounting Standard. The comment period will end on 7 March 2023.
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FR International News
IFRS Foundation announces 2023 IASB Research Forum
10 Nov 2022
IFRS Foundation has announced that it will host its 2023 Research Forum in Paris on 2–3 November 2023 and seeking research papers on accounting for intangible assets. The deadline for submitting research papers for the 2023 IASB Research Forum is 31 March 2023.
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FR International News
October 2022 Capital Markets Advisory Committee meeting summary available
09 Nov 2022
Topics discussed at the Capital Markets Advisory Committee meeting held on 6 October 2022 included Primary Financial Statements, Post-implementation Review (PIR) of IFRS 9 Financial Instruments, as well as PIR of IFRS 15 Revenue from Contracts with Customers.
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FR International News
November 2022 IFRS for SMEs Accounting Standard Update - User Feedback available
09 Nov 2022
This IFRS for SMEs Accounting Standard Update includes Introduction, Responding to user feedback and Overview of the second comprehensive review.
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FR International News
October 2022 Consultative Group for Rate Regulation meeting summary available
08 Nov 2022
Topics discussed at the meeting of the Consultative Group for Rate Regulation meeting held on 4 October 2022 were Capitalised Borrowing Costs and Inflation in relation to the Exposure Draft Regulatory Assets and Liabilities.
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FR International News
Compilation of Agenda Decisions—Volume 7 published
02 Nov 2022
The IFRS Foundation has published Compilation of Agenda Decisions - Volume 7 which contains all the agenda decisions issued by the IFRS Interpretations Committee from May 2022 to October 2022.
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FR International News
IASB amends accounting standard to improve information about long-term debt with covenants
31 Oct 2022
IASB has issued amendments to IAS 1 Presentation of Financial Statements for non-current liabilities with covenants . The amendments specify that covenants to be complied with after the reporting date do not affect the classification of debt as current or non-current at the reporting date. Instead, the amendments require a company to disclose information about these covenants in the notes to the financial statements. These amendments are effective for annual reporting periods beginning on or after 1 January 2024, with early adoption permitted.
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FR International News
October 2022 IASB meeting podcast available
26 Oct 2022
In this podcast, IASB Chair Andreas Barckow and Executive Technical Director Nili Shah, share on IASB’s discussions at its October meeting. Topics discussed include updates on two Disclosure Initiatives projects-the Targeted Standards-level Review of Disclosures project, and Subsidiaries without Public Accountability: Disclosures project; and outcomes from the discussion on the Post-implementation Review of IFRS 9-Classification and Measurement.
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FR International News
October 2022 IASB Update available and work plan updated
24 Oct 2022
This Update highlights IASB’s discussions on topics such as Post-implementation Review of IFRS 9-Classification and Measurement, Disclosure Initiative—Targeted Standards-level Review of Disclosures, Contractual Cash Flow Characteristics of Financial Assets (Amendments to IFRS 9) and finalisation of an IFRIC agenda decision relating to the accounting of warrants on acquiring a Special Purpose Acquisition Company. The IASB work plan has also been updated.
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