.png?sfvrsn=dd675fd5_2)
.jpg?sfvrsn=d4038e84_0)
-(1).png?sfvrsn=db949de5_0)
-(5).png?sfvrsn=3162fbc9_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)
/business-management-global-connection/istock-1079974636-c.jpg?sfvrsn=e9fea23b_2)
.png?sfvrsn=905ee1bd_0)
/legal-secretarial/istock-866706340-c.jpg?sfvrsn=d7f57b8c_2)
-
FR International News
IASB amends the IFRS for SMEs Accounting Standard related to international tax reform
29 Sep 2023
The amendments to the IFRS for SMEs Accounting Standard are based on the amendments to IAS 12 Income Taxes issued in May 2023. These amendments have resulted from the introduction of the Organisation for Economic Co-operation and Development’s (OECD) Pillar Two model rules. This out-of-cycle amendment follows urgent calls from affected stakeholders.
-
FR International News
September 2023 IASB podcast available
27 Sep 2023
In this podcast, the topics discussed include the generalisation of a project’s objective, which has been renamed ‘Climate-related and Other Uncertainties in the Financial Statements’; the conclusion of technical discussions in the Business Combinations—Disclosures, Goodwill and Impairment project, signalling the move to drafting an Exposure Draft; and discussions about the Rate-regulated Activities project.
-
FR International News
September 2023 IASB Update available and work plan updated
26 Sep 2023
This Update highlights IASB’s discussions on its various projects such as Business Combinations—Disclosures, Goodwill and Impairment; and Disclosure Initiative—Subsidiaries without Public Accountability: Disclosures; Climate-related and Other Uncertainties in the Financial Statements; and stakeholder feedback on the IASB Exposure Draft Amendments to the Classification and Measurement of Financial Instruments (Amendments to IFRS 9 and IFRS 7). The IASB work plan has also been updated.
-
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
Displaying results 51 - 60 of 525 search results