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FR International News
March 2023 Accounting Standards Advisory Forum meeting summary available
09 May 2023
Topics discussed at the ASAF meeting held on 27 – 28 March 2023 were, Disclosure Initiative—Subsidiaries without Public Accountability: Disclosures and Business Combinations—Disclosures, Goodwill and Impairment.
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FR International News
May 2023 supplementary IASB Update available
05 May 2023
This Update highlights IASB’s discussions on Amendments to the IFRS for SMEs Standard—International Tax Reform—Pillar Two Model Rules. The IASB work plan has also been updated.
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FR International News
April 2023 IASB podcast available
04 May 2023
In this podcast, the topics discussed include a summary of the supplementary meeting the IASB held on 11 April about international tax reform and the OECD’s Pillar Two Model Rules relating to amendments to IAS 12; discussions on a project to make targeted improvements to recognising provisions and the existence of present obligations in IAS 37; and progress made in the Financial Instruments with Characteristics of Equity project.
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FR International News
Compilation of Agenda Decisions—Volume 8 published
04 May 2023
The IFRS Foundation has published Compilation of Agenda Decisions - Volume 8 which contains all the agenda decisions issued by the IFRS Interpretations Committee from November 2022 to April 2023.
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FR International News
April 2023 IASB Update available and work plan updated
02 May 2023
This Update highlights IASB’s discussions on topics such as Financial Instruments with Characteristics of Equity, Post-implementation Review of IFRS 9—Impairment, Disclosure Initiative—Subsidiaries without Public Accountability: Disclosures, and finalisation of the agenda decision on Definition of a Lease – Substitution Rights (IFRS 16). The IASB work plan has also been updated.
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FR International News
May 2023 Emerging Economies Group agenda and meeting papers available
02 May 2023
For this meeting, topics for discussion include Climate-related Risks in Financial Statements, Amendments to the Classification and Measurement of Financial Instruments and Disclosure Initiative—Subsidiaries without Public Accountability: Disclosures.
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FR International News
May 2023 Due Process Oversight Committee meeting papers available
28 Apr 2023
The meeting of the Due Process Oversight Committee will be held on 4 May 2023 to discuss the proposal for a shortened comment period for an exposure draft of proposed narrow-scope amendments to the IFRS for SMEs Accounting Standard arising from OECD’s Pillar Two model rules.
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FR International News
IASB supplementary meeting on international tax reform and SME Accounting Standard
28 Apr 2023
A supplementary meeting was held on Wednesday 3 May 2023 to discuss a new project to help entities applying IFRS for SMEs Accounting Standard respond to new tax rules set by the Organisation for Economic Cooperation and Development (OECD).
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FR International News
April 2023 supplementary IASB Update available
14 Apr 2023
This Update highlights IASB’s discussions on International Tax Reform—Pillar Two Model Rules. The IASB work plan has also been updated.
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FR International News
April 2023 International Accounting Standards Board agenda and meeting papers available
14 Apr 2023
For the IASB meeting to be held on 25 – 27 April 2023, topics for discussion include Dynamic Risk Management, Financial Instruments with Characteristics of Equity, Definition of a Lease—Substitution Rights (IFRS 16)—Finalisation of agenda decision, and Post-implementation Review of IFRS 9 – Impairment.
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