The International Accounting Standards Board (IASB) recently published an Exposure Draft proposing a small, practical change to the IFRS for SMEs Accounting Standard.
EFRAG is seeking stakeholder feedback on proposals from the International Accounting Standards Board (IASB) concerning risk mitigation accounting, a project aimed at improving how entities reflect dynamic risk management strategies in their financial statements.
At the AICPA’s annual conference in Washington on 8 December, Kurt Hohl, the US Securities and Exchange Commission’s (SEC) Chief Accountant, laid out an ambitious vision for the future of audit oversight and standard setting.
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.
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?
The International Accounting Standards Board (IASB) has finalised amendments to IFRS 19 Subsidiaries without Public Accountability: Disclosures.
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.
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.
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.
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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