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June 2024 IASB meeting agenda posted
07 Jun 2024
The IASB has posted the agenda for its next meeting, which will be held in its offices in London on 19–21 June 2024 and will include a joint session with the FASB via video conference on 21 June 2024. There are nine topics on the agenda.
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IASB calls for academic contributions to 2025 Research Forum
06 Jun 2024
The IASB has announced a call for paper for its 2025 IASB Research Forum, set to convene at the University of Paderborn in Germany on 6–7 November 2025. This event, held in conjunction with the academic journal 'Accounting Horizons', provides a significant platform for scholars to contribute to the disclourse on contemporary issues in accounting.
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IFRS Foundation Trustees Chair discusses milestones and future directions at Singapore stakeholder event
04 Jun 2024
Erkki Liikanen, Chair of the IFRS Foundation Trustees, addressed attendees at the IFRS Foundation Trustees' stakeholder dinner, highlighting the role Singapore has played in the development and implementation of international financial reporting standards. Chair Liikanen acknowledged the collaborative efforts of the Accounting and Corporate Regulatory Authority (ACRA) and the Institute of Singapore Chartered Accountants (ISCA) in hosting the event, which provided a platform to discuss the future of global financial and sustainability reporting.
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June 2024 ISSB meeting agenda posted
03 Jun 2024
The International Sustainability Standards Board (ISSB) has posted the agenda for its meeting, which will be held in a hybrid format (virtual and in Frankfurt) on 12 June 2024. The ISSB will be discussing the enhancement of the Sustainability Accounting Standards Board (SASB) standards.
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June 2024 IFRS Interpretations Committee meeting agenda posted
31 May 2024
The IFRS Interpretations Committee has posted the agenda for its next meeting, which will be held on 11 June 2024.
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May 2024 IASB meeting notes posted
30 May 2024
The IASB met in London on 20 and 22 May 2024. We have posted our comprehensive Deloitte observer notes for all projects discussed during the meeting.
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IASB finalises amendments regarding the classification and measurement of financial instruments
30 May 2024
The International Accounting Standards Board (IASB) has issued 'Amendments to the Classification and Measurement of Financial Instruments (Amendments to IFRS 9 and IFRS 7)' to address matters identified during the post-implementation review of the classification and measurement requirements of IFRS 9 'Financial Instruments'. The amendments are effective for reporting periods beginning on or after 1 January 2026.
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IASB issues podcast on latest Board developments (May 2024)
29 May 2024
The IASB has released a podcast hosted by Executive Technical Director Nili Shah featuring IASB Vice-Chair Linda Mezon-Hutter and IASB Member Nick Anderson discussing the deliberations held during the May 2024 IASB meeting.
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Updated IASB and ISSB work plan — Analysis (May 2024)
28 May 2024
Following the IASB and ISSB meetings this month, we have analysed the work plan on the IFRS Foundation website to see what changes have resulted from the meetings and other developments since the work plan was last revised in April 2024. Several pronouncements and consultation documents have been published or will be published shortly.
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Major economies advance towards unified sustainability standards
28 May 2024
During the IOSCO annual meeting in Athens, the IFRS Foundation unveiled its inaugural Jurisdiction Guide to assist regulators in implementing the ISSB Standards. The guide aims to help jurisdictions navigate their adoption or alignment processes, ensuring consistent and comparable sustainability-related disclosures across markets.
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Meeting summary of the May 2024 MCCG meeting
06 Jun 2024
The IASB's Management Commentary Consultative Group (MCCG) met on 21 May 2024 via video conference. A summary of the discussions at the meeting is now available.
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Recording of the first 'Perspectives on sustainability disclosure' webinar
06 Jun 2024
The IFRS Foundation has published a recording of its first 'Perspectives on sustainability disclosure' webinar. The webinar was titled 'The business case for early adoption'.
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Two workshops on IFRS 18 for academics
06 Jun 2024
The IASB, together with academic partners, is offering two workshops that will provide an overview of IFRS 18 'Presentation and Disclosure in Financial Statements' and are intended to stimulate academic research that will be useful for the post-implementation review of IFRS 18.
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Updated IPSAS-IFRS alignment dashboard (June 2024)
05 Jun 2024
The International Public Sector Accounting Standards Board (IPSASB), which develops the International Public Sector Accounting Standards (IPSAS) for financial reporting by governments and other public sector entities, has released an updated IPSAS-IFRS alignment dashboard showing how far individual IPSAS are aligned with corresponding IFRSs.
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CDP launches new disclosure platform
04 Jun 2024
CDP has launched its new disclosure platform to streamline and remove barriers to high-quality reporting on climate and nature.
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Agenda for the June 2024 SSAF meeting
04 Jun 2024
The IFRS Foundation has released an agenda and meeting papers for the meeting of the Sustainability Standards Advisory Forum (SSAF), which is to be held via remote participation on 11 June 2024.
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Agenda for June 2024 joint CMAC-GPF meeting
03 Jun 2024
Representatives from the International Accounting Standards Board (IASB) will meet with both the Capital Markets Advisory Council (CMAC) and Global Preparers Forum (GPF) in a hybrid conference on 13–14 June 2024. The agenda for the joint meeting has been released.
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Agenda for the June 2024 DPOC meeting
03 Jun 2024
The Due Process Oversight Committee (DPOC) will meet on 4 June 2024 in Singapore.
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EFRAG finalises implementation guidance for ESRS
03 Jun 2024
EFRAG has published three non-authoritative implementation guidance documents on European Sustainability Reporting Standards (ESRS): EFRAG IG 1 ‘Materiality Assessment’, EFRAG IG 2 ‘Value Chain’ and EFRAG IG 3 ‘ESRS Datapoints’.
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Recording of the second IASB webinar on IFRS 18 implementation
02 Jun 2024
On 30 May 2024, the IASB offered the second of a series of live webinars aimed at facilitating a comprehensive understanding of the recently issued IFRS 18 'Presentation and Disclosure in Financial Statements'.
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IFRS on Point — May 2024
published 07 Jun 2024
'IFRS on Point' highlights critical financial and sustainability reporting developments and main IFRS-related news stories of the previous month.
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On the Radar — Earnings per Share
published 06 Jun 2024
This publication summarizes key topics related to the accounting for and disclosure of earnings per share.
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Roadmap: Earnings per Share (2024)
published 06 Jun 2024
This Roadmap provides an overview of the accounting and disclosure guidance in ASC 260 as well as insights into how to apply the guidance in practice. The 2024 edition of this publication contains relatively minor updates.
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iGAAP in Focus — Financial Reporting: IASB issues amendments to the classification and measurement requirements of financial instruments
published 04 Jun 2024
On 30 May 2024, the IASB published 'Amendments to the Classification and Measurement of Financial Instruments (Amendments to IFRS 9 and IFRS 7)' to address matters identified during the post-implementation review of the classification and measurement requirements of IFRS 9 'Financial Instruments'. This 'iGAAP in Focus' outlines the amendments.
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EFRAG endorsement status report 31 May 2024
published 31 May 2024
The endorsement status report has been updated to reflect that the IASB has issued 'Amendments to the Classification and Measurement of Financial Instruments (Amendments to IFRS 9 and IFRS 7)'.
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On the Radar — Environmental obligations and asset retirement obligations
published 31 May 2024
This publication briefly summarizes issues an entity should consider when accounting for (1) environmental obligations under ASC 410-30 and (2) asset retirement obligations under ASC 410-20.
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Roadmap: Environmental Obligations and Asset Retirement Obligations (2024)
published 31 May 2024
This Roadmap provides Deloitte’s insights into and interpretations of the accounting guidance on environmental obligations in ASC 410-30 and asset retirement obligations (AROs) in ASC 410-20. Because the accounting for such obligations will vary depending on the laws and regulations that govern them, this publication gives an overview of some of the applicable federal and state environmental laws and regulations in the United States and describes the application of the accounting guidance within the relevant legal framework.
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Roadmap: Current Expected Credit Losses (2024)
published 29 May 2024
This Roadmap provides Deloitte’s insights into and interpretations of the guidance in FASB Accounting Standards Update (ASU) No. 2016-13 (codified as ASC 326), Measurement of Credit Losses on Financial Instruments. The ASU adds to U.S. GAAP an impairment model known as the current expected credit loss model, which is based on expected losses rather than incurred losses.
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EFRAG endorsement status report 27 May 2024
published 27 May 2024
The endorsement status report has been updated to now also reflect that the IASB has issued IFRS 19 'Subsidiaries without Public Accountability: Disclosures'. However, a footnote indicates that EFRAG has yet to receive the request for endorsement advice from the European Commission.
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EFRAG endorsement status report 17 May 2024
published 17 May 2024
The endorsement status report has been updated to reflect that European Union has endorsed 'Supplier Finance Arrangements (Amendments to IAS 7 and IFRS 7)' issued by the IASB in May 2023.
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IASB Meeting — 19–21 June 2024
Start: 17 Jun 2024 - End: 21 Jun 2024
The IASB will meet in its offices in London on 19–21 June 2024 and will hold a joint meeting with the FASB via video conference on 21 June 2024.
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ISSB Meeting — 12 June 2024
Start: 12 Jun 2024 - End: 12 Jun 2024
The ISSB will meet in a hybrid format (virtual and in Frankfurt) on 12 June 2024.
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IFRS Interpretations Committee meeting — 11 June 2024
Start: 11 Jun 2024 - End: 11 Jun 2024
The IFRS Interpretations Committee will meet on 11 June 2024.
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IASB Meeting — 20 and 22 May 2024
Start: 20 May 2024 - End: 22 May 2024
The IASB met in its offices in London on 20 and 22 May 2024.
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ISSB Meeting — 16 May 2024
Start: 16 May 2024 - End: 16 May 2024
The ISSB met in Montreal on 16 May 2024.
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ISSB Meeting — 23 April 2024
Start: 23 Apr 2024 - End: 23 Apr 2024
The ISSB met in Frankfurt on 23 April 2024.
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IASB Meeting — 22–25 April 2024
Start: 22 Apr 2024 - End: 25 Apr 2024
The IASB met in its offices in London on 22–25 April 2024.
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IASB Meeting — 18–21 March 2024
Start: 18 Mar 2024 - End: 21 Mar 2024
The IASB met in its offices in London on 18–21 March 2024.
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ISSB Meeting — 13 March 2024
Start: 13 Mar 2024 - End: 13 Mar 2024
The ISSB met in Frankfurt on 13 March 2024.
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IFRS Interpretations Committee meeting — 5 March 2024
Start: 05 Mar 2024 - End: 05 Mar 2024
The IFRS Interpretations Committee met on 5 March 2024.