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FR International News
December 2021 International Accounting Standards Board meeting papers available
03 Dec 2021
For this IASB meeting, topics for discussion include Financial Instruments with Characteristics of Equity, Rate-regulated Activities, Business Combinations under Common Control and Third Agenda Consultation.
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FR International News
December 2021 Emerging Economies Group meeting papers available
30 Nov 2021
For this Emerging Economies Group meeting, topics for discussion include Disclosure initiative—Subsidiaries without Public Accountability: Disclosures, Equity method, Sustainability-related reporting and Post-implementation review of IFRS 9-Classification and Measurement.
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FR International News
November 2021 IASB podcast available
29 Nov 2021
IASB Chair Andreas Barckow and Vice-Chair Sue Lloyd shared on IASB’s discussions at its November meeting. These include developments in the Goodwill and Impairment project, the second of a two-part feedback summary regarding the Post-implementation Review of IFRS 10 Consolidated Financial Statements, IFRS 11 Joint Arrangements and IFRS 12 Disclosure of Interests in Other Entities and feedback received in the consultation on Rate-regulated Activities.
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FR International News
IASB proposes disclosure requirements to enhance the transparency of supplier finance arrangements
26 Nov 2021
The International Accounting Standards Board has published Exposure Draft Supplier Finance Arrangements (Proposed amendments to IAS 7 and IFRS 7) for public comment to enhance the transparency of supplier finance arrangements and their effects on a company’s liabilities and cash flows. The comment period will end on 28 March 2022.
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FR International News
November 2021 IASB Update available and work plan updated
23 Nov 2021
This Update highlights IASB’s discussions on topics such as Dynamic Risk Management, Post-implementation Review of IFRS 10 Consolidated Financial Statements, IFRS 11 Joint Arrangements and IFRS 12 Disclosure of Interests in Other Entities, Rate-regulated Activities and Goodwill and Impairment. The IASB work plan has also been updated.
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FR International News
December 2021 Accounting Standards Advisory Forum meeting papers available
23 Nov 2021
For this Accounting Standards Advisory Forum meeting, topics to be discussed include Intangibles, Strategic/Agenda consultations, Agenda Planning, Goodwill and Impairment and the consultation papers for Disclosure Initiative.
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FR International News
November 2021 IFRS Interpretations Committee agenda and meeting papers available
19 Nov 2021
In this IFRS Interpretations Committee meeting, topics to be discussed include Principal versus Agent: Software Reseller (IFRS 15), Economic Benefits from Use of a Windfarm (IFRS 16), Negative Low Emission Vehicle Credits (IAS 37) and TLTRO III Transactions (IFRS 9 and IAS 20).
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FR International News
IASB proposes narrow-scope amendments to IAS 1 to improve information about long-term debt with covenants
19 Nov 2021
The International Accounting Standards Board has proposed amendments to IAS 1 Presentation of Financial Statements to improve the information companies provide about long-term debt with covenants. The comment period will end on 21 March 2022.
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FR International News
November 2021 IFRS Taxonomy Consultative Group meeting papers available
18 Nov 2021
For this IFRS Taxonomy Consultative Group meeting, the topic to be discussed will be Digital reporting implications for the Exposure Draft Management Commentary.
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FR International News
Webcasts on the proposed IFRS Standard for subsidiaries without public accountability
10 Nov 2021
The series of three webcasts explains the proposals set out in the Exposure Draft Subsidiaries without Public Accountability: Disclosures. The webcasts explore the objectives and scope of the project; proposed disclosure requirements; and structure and application of the draft Standard.
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