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FR International News
July 2023 Due Process Oversight Committee agenda and meeting paper available
14 Jul 2023
At the meeting held on 17 July 2023, the Committee discussed the proposed composition of the IFRS Taxonomy Consultative Group as a result of new appointments and reappointments to the group approved by the IASB and ISSB.
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FR International News
IFRS Interpretations Committee Q2 2023 podcast
05 Jul 2023
In this podcast, IFRS Interpretations Committee (IFRIC) Chair Bruce Mackenzie joined Committee members Karen Higgins and Donné Sephton, to share on IFRIC’s decisions to refer two matters to the IASB for narrow-scope standard setting, including a new submission relating to the application of the ‘own use’ exemption in IFRS 9; and the accounting for hyperinflation in specific circumstances.
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FR International News
IFRS Foundation published updated version of its educational material on applying IFRS to climate-related matters
04 Jul 2023
The educational material was first published in 2020 to help companies determine how to consider climate-related matters when preparing IFRS financial statements. The publication is now updated for developments including the International Sustainability Standards Board’s inaugural IFRS Sustainability Disclosure Standards which were issued on 26 June 2023.
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FR International News
June 2023 IASB podcast
29 Jun 2023
In this podcast, the topics discussed include IASB’s preliminary decisions on various IASB’s projects including application questions within the scope of the Equity Method project, proposals in its Exposure Draft General Presentation and Disclosures in relation to the Primary Financial Statements project and feedback received on its Exposure Draft Third Edition of the IFRS for SMEs Accounting Standard.
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FR International News
July 2023 SME Implementation Group agenda and meeting papers
28 Jun 2023
For the SME Implementation Group (SMEIG) meeting to be held on 13 July 2023, topics for discussion include feedback received on the Exposure Draft – Proposed Amendments to the IFRS for SMEs Accounting Standard and solicitation of feedback from SMEIG members on the proposed amendments to the IFRS for SMEs Accounting Standard arising from International Tax Reform—Pillar Two Model Rules.
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FR International News
July 2023 Accounting Standards Advisory Forum agenda and meeting papers
28 Jun 2023
For the Accounting Standards Advisory Forum meeting to be held on 10 - 11 July 2023, topics for discission include feedback from 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
June 2023 IASB Update and work plan updated
27 Jun 2023
This Update highlights IASB’s preliminary decisions on various IASB’s projects including application questions within the scope of the Equity Method project, proposals in its Exposure Draft General Presentation and Disclosures in relation to the Primary Financial Statements project and feedback received on its Exposure Draft Third Edition of the IFRS for SMEs Accounting Standard. The IASB work plan has also been updated.
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FR International News
July 2023 IFRS Taxonomy Consultative Group agenda and meeting papers available
23 Jun 2023
The meeting of the IFRS Taxonomy Consultative Group which will be held on 5 July 2023. Topics for discussion include IFRS Accounting Taxonomy Update—Primary Financial Statements, IFRS Sustainability Disclosure Taxonomy and IFRS Accounting Taxonomy.
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FR International News
June 2023 IFRS for SMEs Accounting Standard Update available
22 Jun 2023
This Update includes an overview of the proposed amendments in the Exposure Draft International Tax Reform—Pillar Two Model Rules—Proposed amendments to the IFRS for SMEs Standard; an overview of the IFRS for SMEs Accounting Standard educational material: Effects of climate-related matters on financial statements prepared in accordance with the IFRS for SMEs Accounting Standard; and the next steps in the second comprehensive review of the IFRS for SMEs Accounting Standard.
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FR International News
June 2023 IFRIC Update available
14 Jun 2023
This Update is a summary of discussions by the IFRS Interpretations Committee (IFRIC). Topics discussed include tentative agenda decisions on Merger between a Parent and Its Subsidiary in Separate Financial Statements (IAS 27), and other matters such as Application of the ‘Own Use’ Exception in the Light of Current Market and Geopolitical Questions (IFRS 9) and Climate-related Risks in the Financial Statements.
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