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Items tagged with "IASB"

IASB launches transformative IFRS 18 standard

This week the International Accounting Standards Board (IASB) released its newest standard, IFRS 18 – Presentation and Disclosure in Financial Statements.

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Investors take note: IASB outlines acquisitions update

We recently reported on the International Accounting Standards Board’s (IASB) proposed new amendments designed to enhance transparency in acquisition reporting.

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Improving acquisition reporting: IASB’s latest move

In a bid to enhance transparency in acquisition reporting, the International Accounting Standards Board (IASB) has proposed new amendments. The Board published an Exposure Draft last week, aiming to provide investors with better insights into companies’ acquisition strategies and post-acquisition performance.

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IFRS Foundation monitoring board emphasises oversight of standard-setting

In a recent meeting held in Madrid, Spain, the IFRS Foundation Monitoring Board reaffirmed the crucial role of ongoing oversight in governing the standard-setting activities of the IFRS Foundation.

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Introduction to the upcoming IFRS 18 accounting standard

The IASB recently released an informative webcast introducing the forthcoming IFRS Accounting Standard, IFRS 18 Presentation and Disclosure in the Financial Statements. This new standard aims to enhance the reporting of financial performance, addressing investors’ demands for better information.

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ISSB and IASB navigate the path to connectivity

In a recent podcast, Sue Lloyd, Vice Chair of the International Sustainability Standards Board (ISSB), and Linda Maisenbacher, Vice Chair of the International Accounting Standards Board (IASB), give their insights into the outcomes of a Joint Board meeting held in London.

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IASB proposes revisions for clearer financial instrument reporting

The International Accounting Standards Board (IASB) has proposed amendments to IAS 32, IFRS 7, and IAS 1 to enhance accounting requirements for financial instruments with both debt and equity features.

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EFRAG comments on IASB’s Annual Improvements

EFRAG has published a draft comment letter regarding the IASB’s Exposure Draft IASB/AI/ED/2023/1 Annual Improvements—Volume 11, open for comments until 28 November 2023.

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IASB proposes updates to IFRS Accounting Taxonomy 2023

The International Accounting Standards Board (IASB) has published a proposed update to the IFRS Accounting Taxonomy 2023.

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IASB initiates project to enhance reporting of climate-related risk in financial statements

Following last week’s publication of EFRAG’s research conclusions on the status of climate-related risk reporting in financial statements, the International Accounting Standards Board (IASB) has announced next steps to follow up on recommendations.

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