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FR International News
July 2022 International Accounting Standards Board agenda and meeting papers available
08 Jul 2022
For this IASB meeting held on 18 – 21 July 2022, topics discussed include Post-implementation Review of IFRS 9 - Classification and Measurement, Goodwill and Impairment, Financial Instruments with Characteristics of Equity and Management Commentary.
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FR International News
June 2022 IASB podcast available
05 Jul 2022
In this podcast, IASB Chair Andreas Barckow and Executive Technical Director Nili Shah, share on IASB’s discussions at its June meeting. Topics discussed include the ongoing discussions on Business Combinations under Common Control and Primary Financial Statements, the tentative decision made on Equity Method and a consideration of the three possible approaches put forward by the technical staff for the Financial Instruments with Characteristics of Equity project.
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FR International News
June 2022 IFRS for SMEs Accounting Standard Update available
04 Jul 2022
This Update includes an update on the expected publication of the Exposure Draft Third edition of the IFRS for SMEs Accounting Standard and an update on the presentation of the Exposure Draft at the World Standard-setters Conference.
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FR International News
July 2022 IFRS Taxonomy Consultative Group agenda and meeting papers available
01 Jul 2022
The IFRS Taxonomy Consultative Group meeting will be held on 13 – 14 July 2022. Topics for discussion include IFRS Sustainability Disclosure Taxonomy and IFRS Accounting Taxonomy.
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FR International News
June 2022 IASB Update available and work plan updated
27 Jun 2022
This Update highlights IASB’s discussions on topics such as Post-implementation Review of IFRS 9 - Classification and Measurement, Financial Instruments with Characteristics of Equity, Business Combinations under Common Control and Disclosure Initiative - Subsidiaries without Public Accountability: Disclosures. The IASB work plan has also been updated.
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FR International News
Post-implementation Review of IFRS 10, IFRS 11 and IFRS 12—Conclusion
20 Jun 2022
IASB has published a Project Report and Feedback Statement concluding its Post-implementation Review (PIR) of IFRS 10, IFRS 11 and IFRS 12. Feedback from stakeholders and research undertaken as part of the PIR shows that the requirements set out in the Standards are working as intended and that application of the requirements did not give rise to unexpected costs.
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FR International News
June 2022 IFRIC Update available
20 Jun 2022
This Update is a summary of discussions by the IFRS Interpretations Committee (IFRIC). Topics discussed include tentative agenda decision on Multi-currency Groups of Insurance Contracts (IFRS 17 and IAS 21), agenda decisions on Cash Received via Electronic Transfer as Settlement for a Financial Asset (IFRS 9) and Negative Low Emission Vehicle Credits (IAS 37).
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FR International News
July 2022 Accounting Standards Advisory Forum (ASAF) agenda and meeting papers available
14 Jun 2022
For this Accounting Standards Advisory Forum meeting, topics for discussion 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
June 2022 International Accounting Standards Board agenda and meeting papers available
10 Jun 2022
For this IASB meeting to be held on 20 – 22 June 2022, topics for discussion include Post-implementation Review of IFRS 9, Financial Instruments with Characteristics of Equity and Disclosure Initiative - Subsidiaries without public accountability: Disclosures.
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FR International News
May 2022 IASB podcast available
07 Jun 2022
In this podcast, IASB Chair Andreas Barckow and Executive Technical Director Nili Shah, share on IASB’s discussions at its May meeting. Topics discussed include a discussion of the technical staff’s research on Goodwill and Impairment, an analysis of the feedback received on Targeted Standards-level Review of Disclosures, and decisions made on the Post-implementation Review of IFRS 9 - Classification and Measurement project.