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FR International News
February 2022 IASB podcast available
02 Mar 2022
In this podcast, IASB Chair Andreas Barckow and Vice-Chair Sue Lloyd, joined Executive Technical Director Nili Shah, to share on IASB’s discussions at its February meeting. Topics discussed include updates on the Third Agenda Consultation, further deliberations on Primary Financial Statements and Rate-regulated Activities projects, and feedback received on the Dynamic Risk Management and Disclosure Initiative -Targeted Standards Level Review of Disclosures projects.
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FR International News
February 2022 IASB Update available and work plan updated
28 Feb 2022
This Update highlights IASB’s discussions on topics such as Disclosure Initiative -Targeted Standards-level Review of Disclosures, Second Comprehensive Review of the IFRS for SMEs Standard and Lease Liability in a Sale and Leaseback (Amendments to IFRS 16): Transition, effective date and due process. The IASB work plan has also been updated.
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FR International News
IASB issues IFRS Accounting Taxonomy Update for Disclosure of Accounting Policies and Definition of Accounting Estimates
15 Feb 2022
This Update includes changes to the IFRS Accounting Taxonomy to reflect new and updated disclosure requirements in Disclosure of Accounting Policies (Amendments to IAS 1 and IFRS Practice Statement 2) and Definition of Accounting Estimates (Amendments to IAS 8).
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FR International News
February 2022 International Accounting Standards Board meeting papers available
11 Feb 2022
For this IASB meeting to be held on 21 - 24 February 2022, topics for discussion include Financial Instruments with Characteristics of Equity, Post-implementation Review of IFRS 10, IFRS 11 and IFRS 12, and Disclosure Initiative—Targeted Standards-level Review of Disclosures.
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FR International News
February 2022 IFRIC Update available
10 Feb 2022
This Update is a summary of discussions by the IFRS Interpretations Committee (IFRIC). Topics discussed include tentative agenda decision on a request relating to Negative Low Emission Vehicle Credits (IAS 37 Provisions, Contingent Liabilities and Contingent Assets) and agenda decision on TLTRO III Transactions (IFRS 9 Financial Instruments and IAS 20 Accounting for Government Grants and Disclosure of Government Assistance).
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FR International News
Webcasts explaining the IASB’s Exposure Draft Supplier Finance Arrangements
04 Feb 2022
IASB has issued two short webcasts introducing the Exposure Draft Supplier Finance Arrangements. The first webcast (part 1) provides the background to reverse factoring and other supplier finance arrangements; and the second webcast (part 2) illustrates how the IASB’s proposals aim to enhance the transparency of supplier finance arrangements and set out why it is important for stakeholders to respond to these proposals.
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FR International News
January 2022 IASB podcast available
31 Jan 2022
In this podcast, IASB Chair Andreas Barckow and Vice-Chair Sue Lloyd, joined Executive Technical Director Nili Shah, to share on IASB’s discussions at its January meeting. Topics discussed include updates on the Goodwill and Impairment and Management Commentary projects, highlights of stakeholder feedback on Business Combinations under Common Control and further deliberations on Primary Financial Statements project.
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FR International News
January 2022 IASB Update available and work plan updated
28 Jan 2022
This Update highlights IASB’s discussions on topics such as updates to work plan, approach to prioritising matters arising from post-implementation reviews, Primary Financial Statements, Business Combinations under Common Control and feedback summary on the Exposure Draft Lack of Exchangeability. The IASB work plan has also been updated.
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FR International News
February 2022 IFRS Interpretations Committee agenda and meeting papers available
21 Jan 2022
For this IFRS Interpretations Committee meeting, topics for discussion include Negative Low Emission Vehicle Credits (IAS 37 Provisions, Contingent Liabilities and Contingent Assets), TLTRO III Transactions (IFRS 9 Financial Instruments and IAS 20 Accounting for Government Grants and Disclosure of Government Assistance) and Profit recognition for annuity contracts (IFRS 17 Insurance Contracts).
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FR International News
Extractive Activities: a project update
18 Jan 2022
In the article, IASB Member Tadeu Cendon explains the IASB’s decisions on the project’s scope and objectives following feedback from a variety of stakeholders from different jurisdictions.
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