-
FR International News
IFRS Foundation publishes IFRS Accounting Taxonomy 2024
27 Mar 2024
The IFRS Accounting Taxonomy enables electronic reporting of financial information prepared in accordance with IFRS Accounting Standards. IFRS Accounting Taxonomy 2024 is based on IFRS Accounting Standards as at 1 January 2024, including those issued but not yet effective. It incorporates changes made to IFRS Accounting Taxonomy 2023 which resulted from amendments made to IFRSs.
-
FR International News
March 2024 IASB podcast available
26 Mar 2024
The topics discussed include the progress made in the Climate-related and Other Uncertainties in Financial Statements project; discussions in the Management Commentary project; and developments in the Power Purchase Agreements project.
-
FR International News
March 2024 IASB Update available
26 Mar 2024
Topics discussed include Post-implementation Review of IFRS 15, Climate-related and Other Uncertainties in the Financial Statements, Post-implementation Review of IFRS 9—Impairment and Power Purchase Agreements.
-
FR International News
March 2024 Due Process Oversight Committee meeting agenda and papers available
20 Mar 2024
For the Due Process Oversight Committee (DPOC) meeting held on 21 March 2024, topics discussed include approval for a shortened comment period of 90 days for proposed amendments to IFRS 9 and IFRS 7 related to contracts for renewable electricity, and updates to the DPOC on recent correspondences from Rethinking Capital relating to the Interpretations Committee’s work on climate-related commitments.
-
FR International News
March 2024 IFRIC Update available
18 Mar 2024
This Update is a summary of discussions by the IFRS Interpretations Committee (IFRIC) on the following topics: - IFRIC’s Agenda Decisions relating to Climate-related Commitments (IAS 37), and Payments Contingent on Continued Employment during Handover Periods (IFRS 3); - Other matters including Post-implementation Review of IFRS 9 Financial Instruments—Impairment.
-
FR International News
March 2024 Accounting Standards Advisory Forum agenda and meeting papers available
12 Mar 2024
For the ASAF meeting held on 25 – 26 March 2024, updates were provided on various IASB’s projects such as Subsidiaries without Public Accountability: Disclosures, Post-implementation Review of IFRS 9 (Impairment), Post-Implementation Review of IFRS 15, and Financial Instruments with Characteristics of Equity.
-
FR International News
March 2024 International Accounting Standards Board meeting agenda and papers available
08 Mar 2024
For the IASB meeting held on 18 – 21 March 2024, topics discussed include proposed issuance of ED for the accounting of Power Purchase Agreements and updates on other IASB projects such as Post-implementation Review of IFRS 15, Rate-regulated Activities, Post-implementation Review of IFRS 9—Impairment and Second Comprehensive Review of the IFRS for SMEs Accounting Standard.
-
FR International News
February 2024 IASB Update and podcast available
29 Feb 2024
The topics discussed in this podcast include the changes to the IASB work plan; progress made in the post-implementation reviews of IFRS 15 and IFRS 9—Impairment; developments in the Rate-regulated Activities project; and discussions on the Second Comprehensive Review of the IFRS for SMEs Accounting Standard.
-
FR International News
Webcast series: Forthcoming IFRS Accounting Standard for Subsidiaries without Public Accountability
29 Feb 2024
The webcast series explains the requirements in the forthcoming reduced-disclosure IFRS Accounting Standard for subsidiaries of parent companies that apply IFRS Accounting Standards as well as the potential benefits and impact of the standard from the perspectives of a preparer and a regulator.
-
FR International News
March 2024 Capital Markets Advisory Committee agenda and meeting papers available
29 Feb 2024
For the Capital Markets Advisory Committee meeting held on 8 March 2024, topics discussed include updates on projects of IASB and ISSB, Financial Instruments with Characteristics of Equity and Post-Implementation Review of IFRS 9—Impairment.