IASB

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IASB sets out new risk mitigation accounting model for interest rate risk

This week the International Accounting Standards Board (IASB) proposed a new Risk Mitigation Accounting model designed to better reflect how financial institutions manage interest rate risk across their portfolios. The proposals come as part of a consultation that aims to align accounting more closely with actual risk management practice.

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EFRAGIASBIntangible Assets

EFRAG invites user input on intangibles reporting

By Editor

EFRAG is turning the spotlight on intangibles. In November it will host a series of online workshops with investors, analysts and International Accounting Standards Board (IASB) representatives, asking a simple but far-reaching question: what information on intangibles do users really need?

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IASBIFRS 19Standardisation

IASB completes updates to IFRS 19

By Editor

The International Accounting Standards Board (IASB) has finalised amendments to IFRS 19 Subsidiaries without Public Accountability: Disclosures.

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ConnectivityFragmentationIASBIFRS

Financial reporting: to be forgotten in a fragmenting world?

By Editor

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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IASBISSBiXBRL

Bridging the narrative gap with IASB’s latest update

By Editor

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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EARIASBResearchStandards

Bridging the gap: EAR and IASB invite registered reports

By Editor

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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EFRAGIASBIFRS 19

EFRAG opens the floor on IFRS 19, with simpler reporting in sight

By Editor

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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AustraliaIASBMalaysiaReportingsegment

Research report calls for enhanced segment and sustainability-related disclosures

By Editor

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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IASBIFRSSME

IFRS for SMEs gets a major update

By Editor

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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EFRAGIASB

EFRAG backs IASB climate-related uncertainty guidance

By Editor

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”.

Items tagged with "IASB"

IASB sets out new risk mitigation accounting model for interest rate risk

EFRAG invites user input on intangibles reporting

IASB completes updates to IFRS 19

Financial reporting: to be forgotten in a fragmenting world?

Bridging the narrative gap with IASB’s latest update

Bridging the gap: EAR and IASB invite registered reports

EFRAG opens the floor on IFRS 19, with simpler reporting in sight

Research report calls for enhanced segment and sustainability-related disclosures

IFRS for SMEs gets a major update

EFRAG backs IASB climate-related uncertainty guidance

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IASB

Items tagged with "IASB"

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