.png?sfvrsn=dd675fd5_2)
.jpg?sfvrsn=d4038e84_0)
-(1).png?sfvrsn=db949de5_0)
6a6c7fe2013f4be3b0ecc0a5930da5c9.jpg?sfvrsn=ab5334c8_0)
/business-management-global-connection/istock-1167579720-c.jpg?sfvrsn=ff93f9a5_2)
/audit-assurance/istock-1169206203-c.jpg?sfvrsn=1d6f9b25_2)
/professionals/istock-845530100-c.jpg?sfvrsn=46efdedd_2)
/ethics-and-professionalism/istock-1141115724-c.jpg?sfvrsn=4e54d691_2)
/audit-assurance/istock-818732836-c-v3.jpg?sfvrsn=ae44e7b7_0)
.png?sfvrsn=905ee1bd_0)
/legal-secretarial/istock-866706340-c.jpg?sfvrsn=d7f57b8c_2)
-
FR International News
September 2023 IFRS for SMEs Accounting Standard Update available
26 Sep 2023
This Update includes an overview of the forthcoming amendments to the IFRS for SMEs Accounting Standard (Standard)—International Tax Reform—Pillar Two Model Rules; and the next steps in the second comprehensive review of the Standard.
-
FR International News
IFRIC Update September 2023
20 Sep 2023
This Update is a summary of discussions by the IFRS Interpretations Committee (IFRIC). Topics discussed include Tentative Agenda Decision on Payments Contingent on Continued Employment during Handover Periods (IFRS 3), and Agenda Decisions on Premiums Receivable from an Intermediary (IFRS 17 and IFRS 9) and Guarantee over a Derivative Contract (IFRS 9).
-
FR International News
IASB to explore ways to improve reporting of climate-related and other uncertainties in the financial statements
20 Sep 2023
IASB decided to explore targeted actions to improve the reporting of climate-related and other uncertainties in the financial statements. The possible actions include development of educational materials, illustrative examples and targeted amendments to IFRS Accounting Standards to improve application of existing requirements.
-
FR International News
September 2023 Accounting Standards Advisory Forum agenda and meeting papers available
14 Sep 2023
The ASAF meeting will be held on 28 September 2023 and topics discussed include Agenda planning and feedback from previous ASAF meetings, Rate-regulated Activities, Power Purchase Agreements and International Tax Reform—Pillar Two Model Rules.
-
FR International News
September 2023 International Accounting Standards Board agenda and meeting papers available
08 Sep 2023
The IASB meeting will be held on 19 - 21 September 2023 and topics discussed include update on the IASB’s work plan, Climate-related Risks in the Financial Statements and Amendments to the Classification and Measurement of Financial Instruments.
-
FR International News
September 2023 IFRS Interpretations Committee agenda and meeting papers available
31 Aug 2023
For the IFRS Interpretations Committee meeting held on 12 September 2023, topics discussed include Payments Contingent on Continued Employment during Handover Periods (IFRS 3), Premiums Receivable from an Intermediary (IFRS 9 and IFRS 17) and Guarantee over a Derivative Contract (IFRS 9).
-
FR International News
August 2023 supplementary IASB Update available
25 Aug 2023
This Update highlights IASB’s discussion on the feedback received in response to Amendments to the IFRS for SMEs Accounting Standard—International Tax Reform—Pillar Two Model Rules, and the decision to issue the amendments in September 2023
-
FR International News
July 2023 Accounting Standards Advisory Forum meeting summary available
22 Aug 2023
Topics discussed at the meeting held on 10 - 11 July 2023 included a summary of the feedback on EFRAG’s discussion paper on Better Information on Intangibles, updates on IASB’s Primary Financial Statements project and Business Combinations—Disclosures, Goodwill and Impairment project.
-
FR International News
IASB sets out accounting requirements for when a currency is not exchangeable
15 Aug 2023
The amendments will require companies to apply a consistent approach in assessing whether a currency can be exchanged into another currency and, when it cannot, in determining the exchange rate to use and the disclosures to provide. The amendments are effective for annual reporting periods beginning on or after 1 January 2025, with early application permitted.
-
FR International News
August 2023 supplementary International Accounting Standards meeting agenda and meeting papers available
10 Aug 2023
A supplementary meeting will be held on 23 August 2023 to discuss the Amendments to the IFRS for SMEs Accounting Standard—International Tax Reform—Pillar Two Model Rules.
Displaying results 61 - 70 of 532 search results