The European Financial Reporting Advisory Group (EFRAG) recently released its draft endorsement advice on IFRS 19 Subsidiaries without Public Accountability: Disclosures, and it wants to hear what you think.
A new research report from the Australian Accounting Standards Board (AASB), Malaysian Accounting Standards Board (MASB), and CPA Australia provides timely insight into key accounting challenges that stakeholders believe the International Accounting Standards Board (IASB) should tackle in its next agenda consultation.
The International Accounting Standards Board (IASB) has published a significant update to the IFRS for SMEs Accounting Standard, used widely across 85 global jurisdictions.
The European Financial Reporting Advisory Group (EFRAG) has published its Final Comment Letter on the International Accounting Standards Board (IASB)’s Exposure Draft (ED) on “Climate-related and Other Uncertainties in the Financial Statements – Proposed Illustrative Examples”.
The International Accounting Standards Board (IASB) is requesting input from stakeholders on how intangible assets, such as brand value and internally developed technology, should be reported. Through a public survey, IASB is exploring potential updates to IAS 38, which governs the reporting of intangibles.
During the final plenary session of the 2024 World Standard-setters Conference, the IFRS Foundation’s Connectivity team, led by Yulia Feygina (IASB Technical Director – Connectivity), David Bolderston (ISSB Technical Director), Gabriel Benedict (ISSB Technical Fellow), and Gustavo Olinda (IASB Technical Staff), highlighted the role of connectivity between IFRS Accounting Standards and IFRS Sustainability Disclosure Standards.
IASB technical staff Gustavo Olinda and Karen Robson recently presented a webcast on the Exposure Draft Climate-related and Other Uncertainties in the Financial Statements.
EFRAG has issued a Draft Comment Letter (DCL) in response to the IASB’s Exposure Draft on Climate-related and Other Uncertainties in the Financial Statements – Proposed Illustrative Examples.
The International Accounting Standards Board (IASB) has launched a research project to review and improve the requirements for the statement of cash flows under IFRS Accounting Standards.
Earlier this month, the European Financial Reporting Advisory Group (EFRAG) published its Final Comment Letter on the IASB’s Exposure Draft (ED) ED/2024/1, focusing on Business Combinations—Disclosures, Goodwill, and Impairment. EFRAG supports improving investor information on acquisitions but has reservations about some proposed amendments.
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