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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).
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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
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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.
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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.
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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.
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FR International News
July 2023 IFRS Taxonomy Consultative Group meeting summary available
03 Aug 2023
Topics discussed at the meeting held on 5 July 2023 included IFRS Accounting Taxonomy Update—Primary Financial Statements, IFRS Sustainability Disclosure Taxonomy and IFRS Accounting Taxonomy.
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FR International News
Video: Zach Gast explains the Request for Information Post-implementation Review of IFRS 9—Impairment
03 Aug 2023
Watch IASB Member Zach Gast explain this RFI which was published as part of the post-implementation review of the impairment requirements of IFRS 9.
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FR International News
July 2023 IASB Update and podcast available
01 Aug 2023
The topics discussed in this podcast include the conclusion of technical discussions in the Primary Financial Statements and Subsidiaries without Public Accountability: Disclosures projects, moving towards drafting of the two new IFRS Accounting Standards; and updates of various IASB projects including Dynamic Risk Management project and Business Combinations, Disclosures, Goodwill and Impairment project.
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SR News, FR International News
Watch a new webcast on connections between accounting and sustainability disclosures
31 Jul 2023
The Vice-Chairs of the IASB and the ISSB discuss progress made in facilitating connections between financial statements and sustainability-related financial disclosures and in the work of the two boards.
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FR International News
IASB completes technical work on two new IFRS Accounting Standards
26 Jul 2023
The IASB has concluded its decision-making on two projects—its final steps before drafting and balloting two new IFRS Accounting Standards. The first of these forthcoming Accounting Standards is designed to clarify and enhance information companies provide about their financial performance. The other will simplify the financial statements prepared by subsidiaries of listed groups. The IASB expects to issue the new Accounting Standards in the first half of 2024.
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