IASB completes updates to IFRS 19
The International Accounting Standards Board (IASB) has finalised amendments to IFRS 19 Subsidiaries without Public Accountability: Disclosures.
Items tagged with "IASB"
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Financial reporting: to be forgotten in a fragmenting world?
On 23 June, Andreas Barckow, Chair of the International Accounting Standards Board (IASB), delivered a keynote at the IFRS Foundation Conference 2025, sounding a warning bell on the importance of joined-up financial reporting in uncertain times.
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Bridging the narrative gap with IASB’s latest update
The International Accounting Standards Board (IASB) aims to improve the clarity and consistency of corporate storytelling with a recent update to IFRS Practice Statement 1: Management Commentary.
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Bridging the gap: EAR and IASB invite registered reports
The European Accounting Review (EAR), in partnership with the International Accounting Standards Board (IASB), has announced a call for registered reports for a special issue—focussed on topics related to IASB’s standard-setting agenda. This initiative is designed to encourage deeper, earlier collaboration between academic researchers and standard setters.
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EFRAG opens the floor on IFRS 19, with simpler reporting in sight
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.
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Research report calls for enhanced segment and sustainability-related disclosures
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.
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IFRS for SMEs gets a major update
The International Accounting Standards Board (IASB) has published a significant update to the IFRS for SMEs Accounting Standard, used widely across 85 global jurisdictions.
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EFRAG backs IASB climate-related uncertainty guidance
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”.
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IASB seeks feedback on reporting standards for intangible assets
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.
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IFRS Foundation highlights the importance of connectivity
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.
