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FR International News
October 2022 Consultative Group for Rate Regulation meeting summary available
08 Nov 2022
Topics discussed at the meeting of the Consultative Group for Rate Regulation meeting held on 4 October 2022 were Capitalised Borrowing Costs and Inflation in relation to the Exposure Draft Regulatory Assets and Liabilities.
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FR International News
Compilation of Agenda Decisions—Volume 7 published
02 Nov 2022
The IFRS Foundation has published Compilation of Agenda Decisions - Volume 7 which contains all the agenda decisions issued by the IFRS Interpretations Committee from May 2022 to October 2022.
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FR International News
IASB amends accounting standard to improve information about long-term debt with covenants
31 Oct 2022
IASB has issued amendments to IAS 1 Presentation of Financial Statements for non-current liabilities with covenants . The amendments specify that covenants to be complied with after the reporting date do not affect the classification of debt as current or non-current at the reporting date. Instead, the amendments require a company to disclose information about these covenants in the notes to the financial statements. These amendments are effective for annual reporting periods beginning on or after 1 January 2024, with early adoption permitted.
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FR International News
October 2022 IASB meeting podcast available
26 Oct 2022
In this podcast, IASB Chair Andreas Barckow and Executive Technical Director Nili Shah, share on IASB’s discussions at its October meeting. Topics discussed include updates on two Disclosure Initiatives projects-the Targeted Standards-level Review of Disclosures project, and Subsidiaries without Public Accountability: Disclosures project; and outcomes from the discussion on the Post-implementation Review of IFRS 9-Classification and Measurement.
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FR International News
October 2022 IASB Update available and work plan updated
24 Oct 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, Contractual Cash Flow Characteristics of Financial Assets (Amendments to IFRS 9) and finalisation of an IFRIC agenda decision relating to the accounting of warrants on acquiring a Special Purpose Acquisition Company. The IASB work plan has also been updated.
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FR International News
Q3 2022 IFRS Interpretations Committee podcast available
21 Oct 2022
In this podcast, IFRS Interpretations Committee Chair and IASB member Bruce Mackenzie joined Technical Staff Member Patrina Buchanan share on IFRIC’s discussions to support consistent application of IFRS Accounting Standards in the third quarter of 2022. Topics discussed include Lessor Forgiveness of Lease Payments; Special Purpose Acquisition Companies (SPAC): Accounting for warrants at acquisition; and Non-current Liabilities with Covenants. The recording can be found on the IASB website and YouTube Channel.
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FR International News
IASB webcast series on Dynamic Risk Management
14 Oct 2022
The IASB Technical staff have produced a series of eight webcasts to explain the DRM project based on IASB’s tentative decisions to date. The project’s aim is to get companies to reflect better in their financial statements how interest rate risk management affects the amount, timing and uncertainty of future cash flows. The first webcast provides an overview of the project. The other six webcasts will discuss each element of the DRM model and a final webcast will focus on a walkthrough of illustrative examples of how the DRM model could apply in practice.
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FR International News
October 2022 International Accounting Standards Board agenda and meeting papers available
07 Oct 2022
For this IASB meeting to be held on 18 – 20 October 2022, topics for discussion include feedback received from Post-implementation Review of IFRS 9-Classification and Measurement, next steps for the Targeted Standards Level Review of Disclosures project and finalisation of agenda decisions by IFRS Interpretations Committee.
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FR International News
Forthcoming webinar on IASB’s Primary Financial Statements project
04 Oct 2022
IASB will hold two live webinars to give the latest updates on the Primary Financial Statements project, including on the IASB tentative decisions up to September 2022.
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FR International News
September 2022 IASB meeting podcast available
03 Oct 2022
In this podcast, IASB Chair Andreas Barckow and Executive Technical Director Nili Shah, share on IASB’s discussions at its September meeting. Topics discussed include updates on the Post-Implementation Reviews of IFRS 9 and IFRS 15 and other related news, tentative decisions made on the Primary Financial Statements project, news on the Financial Instruments with Characteristics of Equity project and discussions about disclosures on business combinations as part of the Goodwill and Impairment project.
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