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FR International News
IASB concludes project to improve its approach to developing disclosure requirements in IFRS Accounting Standards
08 Mar 2023
IASB has concluded its project on improving its approach to developing disclosure requirements in IFRS Accounting Standards, to enable companies to provide more useful information to investors.
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FR International News
February 2023 Accounting Standards Advisory Forum meeting summary available
03 Mar 2023
Topic discussed at the ASAF meeting held on 10 February 2023 was the Exposure Draft International Tax Reform—Pillar Two Model Rules (proposed amendments to IAS 12) and ASAF members shared on the status of implementation of Pillar Two model rules in their jurisdictions.
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FR International News
March 2023 IFRS Interpretations Committee agenda and meeting papers available
03 Mar 2023
For the IFRS Interpretations Committee meeting to be held on 14 – 15 March 2023, topics for discussion include Definition of a Lease—Substitution Rights (IFRS 16), Guarantee over a Derivative Contract, Premiums Receivable from an Intermediary (IFRS 17 and IFRS 9) and Business Combinations—Disclosures, Goodwill and Impairment.
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FR International News
February 2023 IASB Update and podcast available
27 Feb 2023
In this podcast, IASB Chair Andreas Barckow and IASB Vice-Chair Linda Mezon-Hutter, joined Executive Technical Director Nili Shah to share on IASB’s discussions at the February IASB meeting. These include discussions on a major decision on the effective date for amendments relating to the Supplier Finance Arrangements project; a key milestone being reached in the Lack of Exchangeability project; and stakeholder feedback in the Post-implementation Review of IFRS 9─Impairment project, that will inform the Request for Information due to be published later this year.
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FR International News
March 2023 Capital Markets Advisory Committee agenda and meeting papers available
24 Feb 2023
For the Capital Markets Advisory Committee meeting to be held on 9 March 2023, topics for discussion include IASB Update, ISSB Update, Primary Financial Statements, Business Combinations—Disclosures, Goodwill and Impairment and Equity Method.
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FR International News
February 2023 IFRS Taxonomy Consultative Group agenda and meeting papers available
20 Feb 2023
For the IFRS Taxonomy Consultative Group meeting held on 27 – 28 February 2023, topics discussed include IASB digital financial strategy, Primary Financial Statements, IFRS Accounting Taxonomy Update—2022 General Improvements and Common Practice and IFRS Sustainability Disclosure Taxonomy.
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FR International News
February 2023 International Accounting Standards Board agenda and meeting papers available
10 Feb 2023
For the IASB meeting to be held on 20 – 23 February 2023, topics for discussion include Dynamic Risk Management, Financial Instruments with Characteristics of Equity, Rate-regulated Activities, Business Combinations—Disclosures, Goodwill and Impairment and Post-implementation review of IFRS 9—Impairment.
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FR International News
January 2023 IASB podcast available
01 Feb 2023
In this podcast, IASB Chair Andreas Barckow and IASB Vice-Chair Linda Mezon-Hutter, joined Executive Technical Director Nili Shah to share on IASB’s discussions at the January IASB meeting. These include discussions on disclosure requirements relating to the Business Combinations ─ Disclosures, Goodwill and Impairment project; continued redeliberations on the Subsidiaries without Public Accountability: Disclosures project; and progress in the Primary Financial Statements project as a result of stakeholder outreach.
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FR International News
December 2022 Accounting Standards Advisory Forum meeting summary available
01 Feb 2023
Topics discussed at the ASAF meeting held on 8 – 9 December 2022 were, Post-implementation Review of IFRS 15 Revenue from Contracts with Customers, Variable and Contingent Consideration and Business Combinations under Common Control.
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FR International News
IASB gives insights into decisions made on merger and acquisition disclosures and goodwill accounting
31 Jan 2023
IASB has published an ‘In Brief’ article which explain the reasons for the IASB’s decisions about how companies could disclose better information about mergers and acquisitions, and whether to retain the impairment-only model to account for goodwill or to explore reintroducing amortisation of goodwill.
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