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FR International News
Q1 2023 IFRS Interpretations Committee podcast available
11 Apr 2023
In this podcast, IFRS Interpretations Committee Chair Bruce Mackenzie joined members Sophie Massol and Brian O’Donovan to share IFRIC’s latest activities to support consistent application of IFRS Accounting Standards in the first quarter of 2023. Topics discussed include Definition of a Lease—Substitution Rights (IFRS 16) and the Tentative Agenda Decision relating to the accounting of premiums receivable from an intermediary (IFRS 17 and IFRS 9).
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FR International News
IASB confirms temporary relief from deferred tax accounting following OECD Pillar Two tax reform
11 Apr 2023
IASB has finalised amendments to IAS 12 following the feedback received on Exposure Draft International Tax Reform—Pillar Two Model Rules. The amendments provide temporary relief for companies from having to account for deferred taxes arising from the implementation of the OECD’s Pillar Two model rules. The amendments are expected to be issued by the end of May 2023.
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FR International News
IASB webcasts on developments in the Dynamic Risk Management project
03 Apr 2023
IASB has issued two new webcasts on the Dynamic Risk Management (DRM) project. The webcasts focus on developments and tentative decisions made by the IASB in the DRM project.
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FR International News
March 2023 IASB podcast available
30 Mar 2023
In this podcast, the topics discussed include initial discussions on the Climate-related Risks in the Financial Statements project; progress in the development of the Request for Information on the Post-implementation Review of IFRS 15; and key decisions made in the Primary Financial Statements project.
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FR International News
February 2023 IFRS Taxonomy Consultative Group meeting summary available
29 Mar 2023
Topics discussed at the meeting held on 27 - 28 February 2023 included responses to public feedback received on the Proposed IFRS Taxonomy Update, and updates on IFRS Sustainability Disclosure Taxonomy.
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FR International News
March 2023 IASB Update available and work plan updated
27 Mar 2023
This Update highlights IASB’s discussions on topics such as Post-implementation Review of IFRS 15, issues arising from the application of the Equity Method in IAS 28, Business Combinations—Disclosures, Goodwill and Impairment and Disclosure Initiative—Subsidiaries without Public Accountability: Disclosures. The IASB work plan has also been updated.
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FR International News
IFRS Foundation publishes IFRS Accounting Taxonomy 2023
23 Mar 2023
The IFRS Accounting Taxonomy enables electronic reporting of financial information prepared in accordance with IFRS Accounting Standards. IFRS Accounting Taxonomy 2023 is based on IFRS Accounting Standards as at 1 January 2023, including those issued but not yet effective. It incorporates changes made to IFRS Accounting Taxonomy 2022 which resulted from amendments made to IFRSs.
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FR International News
IASB initiates project to consider climate-related risks in financial statements
23 Mar 2023
IASB has added a project to its work plan to explore whether and how companies can provide better information about climate-related risks in their financial statements. The project was initiated in responds to feedback received from the IASB’s recent Agenda Consultation for the IASB to enhance the reporting of climate-related risks in the financial statements.
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FR International News
March 2023 Trustees of the IFRS Foundation and Due Process Oversight Committee meeting summary available
23 Mar 2023
The meeting summary of the Trustees of the IFRS Foundation and Due Process Oversight Committee held on 1 - 3 March 2023 are available.
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FR International News
March 2023 IFRIC Update available
22 Mar 2023
This Update is a summary of discussions by the IFRS Interpretations Committee (IFRIC). Topics discussed include tentative agenda decisions on Guarantee over a Derivative Contract (IFRS 9); Premiums Receivable from an Intermediary (IFRS 17 and IFRS 9); and agenda decision on Definition of a Lease—Substitution Rights (IFRS 16).
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