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FR International News
April 2022 International Accounting Standards Board meeting agenda and papers available
14 Apr 2022
For this IASB meeting to be held on 25 - 28 April 2022, topics for discussion include Post-implementation Review of IFRS 9 - Classification and Measurement, Third Agenda Consultation and Disclosure Initiative - Subsidiaries without Public Accountability: Disclosures.
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FR International News
April 2022 IFRS Interpretations Committee agenda and meeting papers available
07 Apr 2022
For this IFRS Interpretations Committee meeting, topics for discussion include IFRIC Update March 2022 and IFRIC work in progress and feedback on tentative agenda decision on Principal versus Agent: Software Resellers (IFRS 15).
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FR International News
March 2022 IASB podcast available
04 Apr 2022
In this podcast, IASB Chair Andreas Barckow and Executive Technical Director Nili Shah, share on IASB’s discussions at its March meeting. Topics discussed include the latest developments on the Third Agenda Consultation and Management Commentary, feedback received on the Post-implementation Review of IFRS 9—Classification and Measurement, and decisions made on the Business Combination under Common Control project.
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FR International News
March 2022 IFRS for SMEs Update available
30 Mar 2022
This Update includes an update on the January 2022 meetings of the SME Implementation Group (SMEIG) and a reminder of online resources for SMEs.
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FR International News
March 2022 IASB Update available and work plan updated
27 Mar 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 and Business Combinations under Common Control. The IASB work plan has also been updated.
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FR International News
IFRS Foundation publishes IFRS Accounting Taxonomy 2022
24 Mar 2022
The IFRS Accounting Taxonomy enables electronic reporting of financial information prepared in accordance with IFRS Accounting Standards. IFRS Accounting Taxonomy 2022 is based on IFRS Accounting Standards as at 1 January 2022, including those issued but not yet effective. It incorporates changes made to IFRS Taxonomy 2021 which resulted from amendments made to IFRSs.
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FR International News
March 2022 IFRIC Update available
23 Mar 2022
This Update is a summary of discussions by the IFRS Interpretations Committee (IFRIC). Topics discussed include tentative agenda decisions on Special Purpose Acquisition Companies (SPAC): Classification of Public Shares as Financial Liabilities or Equity (IAS 32) and SPAC: Accounting for Warrants at Acquisition.; and an agenda decision on Demand Deposits with Restrictions on Use arising from a Contract with a Third Party (IAS 7).
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FR International News
March 2022 International Accounting Standards Board meeting papers available
11 Mar 2022
For this IASB meeting to be held on 22 - 24 March 2022, topics for discussion include feedback received from Post-implementation Review of IFRS 9—Classification and Measurement, updates on IASB projects such as Financial Instruments with Characteristics of Equity and Business Combinations under Common Control.
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FR International News
March 2022 Accounting Standards Advisory Forum agenda and meeting papers available
07 Mar 2022
For this Accounting Standards Advisory Forum meeting, topics for discussion include Rate-regulated Activities - Regulatory Assets and Regulatory Liabilities, Non-current Liabilities with Covenants (Amendments to IAS 1), Primary Financial Statements and Supplier Finance Arrangements.
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FR International News
March 2022 IFRS Interpretations Committee agenda and meeting papers available
07 Mar 2022
For this IFRS Interpretations Committee meeting, topics discussed include Quantity of the Benefits Provided under a Group of Annuity Contracts (IFRS 17 Insurance Contracts), Demand Deposits with Restrictions on Use (IAS 7 Statement of Cash Flows) and Rent Concessions: Lessors and Lessees (IFRS 9 Financial Instruments and IFRS 16 Leases).