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FR International News
October 2021 IASB podcast available
05 Nov 2021
IASB Chair Andreas Barckow and Vice-Chair Sue Lloyd shared on IASB’s discussions at its October meeting. These include feedback obtained on Discussion Paper Business Combinations – Disclosures, Goodwill and Impairment, continuing redeliberations on the Primary Financial Statements project, feedback obtained on the Post-implementation Review of IFRS 10, IFRS 11 and IFRS 12 and current status of the Second Comprehensive Review of IFRS for SMEs Standard.
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FR International News
IASB Update October 2021
29 Oct 2021
This Update highlights IASB’s discussions on topics such as Post-implementation Review of IFRS 10 Consolidated Financial Statements, IFRS 11 Joint Arrangements and IFRS 12 Disclosure of Interests in Other Entities, Non-refundable Value Added Tax on Lease Payments (IFRS 16) and Accounting for Warrants that are Classified as Financial Liabilities on Initial Recognition (IAS 32). The IASB work plan has also been updated.
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FR International News
Compilation of Agenda Decisions—Volume 5 published
28 Oct 2021
The IFRS Foundation has issued Compilation of Agenda Decisions — Volume 5 which contains all the agenda decisions made by the IFRS Interpretations Committee from April to October 2021.
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FR International News
FAQ webcast series on Exposure Draft Management Commentary
27 Oct 2021
The series of five bitesize webcasts will address frequently asked questions about the IASB’s proposals for a new framework for preparing management commentary.
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FR International News
Video: Overview of Exposure Draft Subsidiaries without Public Accountability: Disclosures
14 Oct 2021
The video hosted by IASB Member Jianqiao Lu provides an overview of IASB’s proposals set out in the exposure draft (ED) Subsidiaries without Public Accountability: Disclosures. The video can be found on the IASB website and YouTube Channel.
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FR International News
Article: Business Combinations under Common Control—filling a gap in IFRS Standards
12 Oct 2021
In this article, IASB Member Ann Tarca, explains IASB’s preliminary views for accounting for business combinations under common control, an issue not currently addressed in IFRS Standards. Such combinations are widespread and the accounting for them is diverse. IASB’s preliminary views aim to reduce diversity in practice and improve the information provided to investors so they can understand the effects of these transactions and compare companies that undertake them.
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FR International News
October 2021 IFRS Interpretations Committee podcast available
11 Oct 2021
In this podcast, IFRS Interpretations Committee Chair and IASB Vice-Chair, Sue Lloyd and Technical Staff Member, Patrina Buchanan talked about recent activities to support the consistent application of IFRS Standards during the third quarter of 2021. Topics discussed include Non-refundable VAT on lease payments and Accounting for warrants that are financial liabilities on initial recognition. The recording can be found on the IASB website and YouTube Channel.
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FR International News
September 2021 IASB podcast available
30 Sep 2021
IASB Chair Andreas Barckow and Vice-Chair Sue Lloyd shared on IASB’s discussions at its September meeting.
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FR International News
September 2021 IFRS for SMEs Update
30 Sep 2021
This update includes an update of discussions held at the September 2021 meeting of the SME Implementation Group (SMEIG).
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FR International News
IASB Update September 2021
24 Sep 2021
The Board met remotely on 20–24 September 2021.