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FR International News
Q3 2022 IFRS Interpretations Committee podcast available
21 Oct 2022
In this podcast, IFRS Interpretations Committee Chair and IASB member Bruce Mackenzie joined Technical Staff Member Patrina Buchanan share on IFRIC’s discussions to support consistent application of IFRS Accounting Standards in the third quarter of 2022. Topics discussed include Lessor Forgiveness of Lease Payments; Special Purpose Acquisition Companies (SPAC): Accounting for warrants at acquisition; and Non-current Liabilities with Covenants. The recording can be found on the IASB website and YouTube Channel.
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FR International News
IASB webcast series on Dynamic Risk Management
14 Oct 2022
The IASB Technical staff have produced a series of eight webcasts to explain the DRM project based on IASB’s tentative decisions to date. The project’s aim is to get companies to reflect better in their financial statements how interest rate risk management affects the amount, timing and uncertainty of future cash flows. The first webcast provides an overview of the project. The other six webcasts will discuss each element of the DRM model and a final webcast will focus on a walkthrough of illustrative examples of how the DRM model could apply in practice.
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FR International News
October 2022 International Accounting Standards Board agenda and meeting papers available
07 Oct 2022
For this IASB meeting to be held on 18 – 20 October 2022, topics for discussion include feedback received from Post-implementation Review of IFRS 9-Classification and Measurement, next steps for the Targeted Standards Level Review of Disclosures project and finalisation of agenda decisions by IFRS Interpretations Committee.
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FR International News
Forthcoming webinar on IASB’s Primary Financial Statements project
04 Oct 2022
IASB will hold two live webinars to give the latest updates on the Primary Financial Statements project, including on the IASB tentative decisions up to September 2022.
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FR International News
September 2022 IASB meeting podcast available
03 Oct 2022
In this podcast, IASB Chair Andreas Barckow and Executive Technical Director Nili Shah, share on IASB’s discussions at its September meeting. Topics discussed include updates on the Post-Implementation Reviews of IFRS 9 and IFRS 15 and other related news, tentative decisions made on the Primary Financial Statements project, news on the Financial Instruments with Characteristics of Equity project and discussions about disclosures on business combinations as part of the Goodwill and Impairment project.
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FR International News
September 2022 Accounting Standards Advisory Forum (ASAF) agenda and meeting papers available
27 Sep 2022
The meeting was held on 29 September 2022, and topics discussed include Disclosure Initiative-Subsidiaries without Public Accountability: Disclosures, Post-implementation Review of IFRS 9-Impairment requirements, and Rate-regulated Activities.
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FR International News
September 2022 IASB Update available and work plan updated
26 Sep 2022
This Update highlights IASB’s discussions on topics such as Post-implementation Review of IFRS 9-Classification and Measurement, Post-implementation Review of IFRS 15 and Contractual Cash Flow Characteristics of Financial Assets (Amendments to IFRS 9). The IASB work plan has also been updated.
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FR International News
September 2022 IFRS for SMEs Accounting Standard Update
23 Sep 2022
This Update includes an overview of the consultation on updating the IFRS for SMEs Accounting Standard, a summary of forthcoming events and an update on the SME Implementation Group (SMEIG).
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FR International News
October 2022 Capital Markets Advisory Committee agenda and meeting papers available
23 Sep 2022
For this Capital Markets Advisory Committee meeting, topics for discussion include update on current work plan and projects, Post-implementation Review of IFRS 9-Impairment and Post-implementation Review of IFRS 15 Revenue from Contracts with Customers.
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FR International News
IASB issues narrow-scope amendments to requirements for sale and leaseback transactions
22 Sep 2022
IASB has issued amendments to IFRS 16. The amendments explain how a company accounts for a sale and leaseback after the date of the transaction. A seller-lessee shall apply the amendments for annual reporting periods beginning on or after 1 January 2024. Earlier application is permitted. If a seller-lessee applies these amendments for an earlier period, it shall disclose that fact.
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