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FR International News
September 2022 IFRIC Update available
20 Sep 2022
This Update is a summary of discussions by the IFRS Interpretations Committee (IFRIC). Topics discussed include agenda decisions on 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
IASB publishes proposals to update its Accounting Standard for small and medium-sized entities
14 Sep 2022
The proposals reflect feedback on the Request for Information published in 2020 as part of its Second Comprehensive Review of the Standard and the advice from the IASB’s SME Implementation Group. Stakeholders provided input on the framework for updating the Standard together with their views on whether and how the IASB should propose amendments to the Standard.
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FR International News
September 2022 International Accounting Standards Board agenda and meeting papers available
09 Sep 2022
For this IASB meeting to be held on 19 – 22 September 2022, topics for discussion include Post-implementation Review of IFRS 9 - Classification and Measurement, Financial Instruments with Characteristics of Equity, Post-implementation Review of IFRS 15 and Goodwill and Impairment.
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FR International News
September 2022 IFRS Interpretations Committee agenda and meeting papers available
02 Sep 2022
For this IFRS Interpretations Committee (IFRIC) meeting, topics for discussion include update on requests received that IFRIC is currently working on, feedback received on two Tentative Agenda Decisions “Special Purpose Acquisition Companies (SPAC): Accounting for Warrants at Acquisition” and “Lessor Forgiveness of Lease Payments (IFRS 9 and UFRS 16)”.
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FR International News
July 2022 Accounting Standards Advisory Forum (ASAF) meeting summary available
16 Aug 2022
The meeting was held on 11-12 July 2022, and topics discussed include Goodwill and Impairment, Post-implementation Review of IFRS 9-Classification and Management, and Financial Instruments with Characteristics of Equity.
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FR International News
July 2022 IASB podcast available
01 Aug 2022
In this podcast, IASB Chair Andreas Barckow and Executive Technical Director Nili Shah, share on IASB’s discussions at its July meeting. Topics discussed include the ongoing analysis of stakeholder feedback received on the Post-implementation Review of IFRS 9—Classification and Measurement, a clarification on the requirements in IFRS 9 for assessing a financial asset’s contractual cash flow characteristics and deliberations on the Financial Instruments with Characteristics of Equity project.
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FR International News
International Accounting Standards Board sets out its 2022–2026 priorities
29 Jul 2022
IASB has published its Third Agenda Consultation Feedback Statement and Snapshot outlining its priorities for the next five years. The Feedback Statement explains the reasons for the IASB’s decisions and shows how the IASB responded to the extensive feedback from its diverse stakeholders.
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FR International News
July 2022 IASB Update available and work plan updated
25 Jul 2022
This Update highlights IASB’s discussions on topics such as Post-implementation Review of IFRS 9—Classification and Measurement, Goodwill and Impairment, and finalisation of agenda decision relating to classification of public shares as financial liabilities or equity (IAS 32) for Special Purpose Acquisition Companies. The IASB work plan has also been updated.
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FR International News
May 2022 Report of the Emerging Economies Group available
18 Jul 2022
The report provides a summary of the 23rd EEG meeting held in hybrid form on 16–17 May 2022. Topics discussed include an update on the International Sustainability Standards Board (ISSB) work; ISSB exposure drafts on general requirements and on climate; Lack of Exchangeability (Amendments to IAS 21); and IAS 41 Agriculture.
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FR International News
Q2 2022 IFRS Interpretations Committee podcast available
15 Jul 2022
In this podcast, IFRS Interpretations Committee Chair and IASB member Bruce Mackenzie joined Technical Staff Member Patrina Buchanan to discuss activities to support consistent application of IFRS Accounting Standards in the second quarter of 2022. Topics discussed include Principal versus Agent: Software Reseller; Negative Low Emission Vehicle Credits; and Cash Received via Electronic Transfer as Settlement for a Financial Asset. The recording can be found on the IASB website and YouTube Channel.
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