-
FR International News
June 2022 IFRS Interpretations Committee agenda and meeting papers available
06 Jun 2022
For this IFRS Interpretations Committee meeting, topics for discussion include IFRIC Update April 2022 and IFRIC work in progress, Consolidation of a Non-hyperinflationary Subsidiary by a Hyperinflationary Parent (IAS 21 and IAS 29), Cash Received via Electronic Transfer as Settlement for a Financial Asset (IFRS 9) and Negative Low Emission Vehicle Credits (IAS 37).
-
FR International News
May 2022 IASB Update available and work plan updated
30 May 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 and Disclosure Initiative - Subsidiaries without Public Accountability: Disclosures. The IASB work plan has also been updated.
-
FR International News
May 2022 International Accounting Standards Board meeting agenda and papers available
13 May 2022
For this IASB meeting to be held on 23 – 27 May 2022, topics for discussion include Post-implementation Review of IFRS 9, Disclosure Initiative - Targeted Standards Level Review of Disclosure and Disclosure Initiative - Subsidiaries without public accountability: Disclosures.
-
FR International News
May 2022 Emerging Economies Group agenda and meeting papers available
11 May 2022
For this Emerging Economies Group meeting, topics for discussion include International Sustainability Standards Board’s (ISSB) proposed IFRS Sustainability Disclosure Standards, feedback received on IASB’s Exposure Draft Lack of Exchangeability (Amendments to IAS 21), and Update on the various projects of IASB and IFRS Interpretations Committee.
-
FR International News
Compilation of Agenda Decisions—Volume 6 published
05 May 2022
The IFRS Foundation has published Compilation of Agenda Decisions - Volume 6 which contains all the agenda decisions issued by the IFRS Interpretations Committee from November 2021 to April 2022.
-
FR International News
April 2022 IASB podcast available
05 May 2022
In this podcast, IASB Chair Andreas Barckow and Executive Technical Director Nili Shah, share on IASB’s discussions at its April meeting. Topics discussed include decisions made on IASB’s Third Agenda Consultation; and analysis of stakeholder feedback received on the following IASB’s projects - Management Commentary, the Post-implementation Review of IFRS 9 and the Disclosure Initiative-Subsidiaries without Public Accountability
-
FR International News
April 2022 IASB Update available and work plan updated
29 Apr 2022
This Update highlights IASB’s discussions on topics such as Post-implementation Review of IFRS 9 - Classification and Measurement, Disclosure Initiative - Subsidiaries without Public Accountability: Disclosures and Third Agenda Consultation. The IASB work plan has also been updated.
-
FR International News
Pension Benefits that Depend on Asset Returns Project Summary available
26 Apr 2022
IASB has published a Project Summary on its research project Pension Benefits that Depend on Asset Returns. This summarises the research findings and IASB’s decision not to develop amendments to IAS 19.
-
FR International News
April 2022 IFRIC Update available
21 Apr 2022
This Update is a summary of discussions by the IFRS Interpretations Committee (IFRIC). Topics discussed include agenda decisions Principal versus Agent: Software Reseller (IFRS 15) and update on the status of open matters not discussed at its April 2022 meeting.
-
FR International News
Q1 2022 IFRS Interpretations Committee podcast available
18 Apr 2022
In this podcast, IFRS Interpretations Committee Chair and IASB member Bruce Mackenzie joined Technical Staff Member Patrina Buchanan to share on IFRIC’s discussions at its April meeting. Topics discussed include Demand Deposits with Restrictions on Use arising from a Contract with a Third Party, TLTRO III Transactions and Transfer of Insurance Coverage under a Group of Annuity Contracts. The recording can be found on the IASB website and YouTube Channel.