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FR International News
December 2023 IFRS for SMEs Accounting Standard Update available
20 Dec 2023
This edition of the Update includes an update on the IASB’s redeliberations of proposals in the Exposure Draft Third edition of the IFRS for SMEs Accounting Standard and an overview of the forthcoming addendum to it; an update on the December 2023 meeting of the SME Implementation Group; and an overview of the prospective IFRS Accounting Standard for subsidiaries without public accountability.
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FR International News
December 2023 IASB podcast available
19 Dec 2023
The topics discussed include sharing of details on two projects discussed at the December board meeting: Management Commentary and Power Purchase Agreements, and preview of key developments from the IASB during the first half of 2024 including the upcoming inaugural joint technical meeting with the ISSB in January 2024.
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FR International News
December 2023 IASB Update available and work plan updated
18 Dec 2023
This Update highlights IASB’s discussions on its various projects such as Rate-regulated Activities, Second Comprehensive Review of the IFRS for SMEs Accounting Standard, Use of a Hyperinflationary Presentation Currency by a Non-hyperinflationary Entity and Addendum to the Exposure Draft Third edition of the IFRS for SMEs Accounting Standard. The IASB work plan has also been updated.
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FR International News
New webcast: A regulator’s perspective of the forthcoming IFRS Accounting Standard for subsidiaries
13 Dec 2023
IASB has issued the second webcast of a three-part series to provide insights into the forthcoming IFRS Accounting Standard for subsidiaries ("Standard”). This webcast contains sharing on how this Standard will simplify and reduce the cost of preparing subsidiaries’ financial statements while maintaining their usefulness to users. The Standard is expected to be issued in the first half of 2024, effective for annual reporting periods beginning on or after 1 January 2027 and early application is permitted.
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FR International News
IASB summarises its completed project on extractive activities
07 Dec 2023
The IASB has published a summary of its project on extractive activities including the work done and key decisions made which included retaining IFRS 6 and not to explore developing new or amended recognition, measurement and disclosure requirements for extractive activities.
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FR International News
November 2023 IFRIC Update available
07 Dec 2023
This Update is a summary of discussions by the IFRS Interpretations Committee (IFRIC) on the following topics: - IFRIC’s Tentative Agenda Decisions relating to Climate-related Commitments (IAS 37), and Disclosure of Revenues and Expenses for Reportable Segments (IFRS 8); - Agenda Decisions for IASB’s consideration on Merger between a Parent and Its Subsidiary in Separate Financial Statements (IAS 27); - Other matters including climate-related and other uncertainties in the financial statements and power purchase agreements
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FR International News
December 2023 SME Implementation Group agenda and meeting papers available
01 Dec 2023
For the SME Implementation Group (SMEIG) meeting held on 5 December 2023, topics discussed include proposed revision to the Revenue section of the IFRS for SMEs Accounting Standard (Standard)); updates on the survey on SMEs’ exposure to credit risk; and proposed amendments to the Standard to align with Supplier Finance Arrangements (which amended IAS 7) and Lack of Exchangeability (which amended IAS 21).
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FR International News
December 2023 International Accounting Standards Board agenda and meeting papers available
01 Dec 2023
For the IASB meeting held on 12 – 14 December 2023, topics discussed include summary of research and possible approaches for narrow-scope standard setting in relation to issues faced in accounting for Power Purchase Agreements, updates on various IASB projects including Rate-regulated Activities and Climate-related and Other Uncertainties in the Financial Statements.
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FR International News
IASB Member Ann Tarca explains proposed changes to IFRS Accounting Taxonomy 2023
28 Nov 2023
IASB has published a video featuring IASB Member Ann Tarca explaining the proposed changes to IFRS Accounting Taxonomy which includes introducing new elements for better comparison of narrative information, and new elements for financial instruments based on common reporting practice.
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FR International News
New webcast: Overview of forthcoming IFRS Accounting Standard for subsidiaries
23 Nov 2023
IASB has issued the first in a series of webcasts explaining the requirements in the forthcoming reduced-disclosure IFRS Accounting Standard (“Standard”) for subsidiaries of parent companies that apply IFRSs. It gives an overview of the Standard and explains why the IASB developed it, who are the subsidiaries eligible to apply the Standard and the benefits it will bring to subsidiaries and their parent companies, as well as the users of financial statements. The Standard is expected to be issued in the first half of 2024, effective for annual reporting periods beginning on or after 1 January 2027 and early application is permitted.
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