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Items tagged with "IASB"

IASB presents new approach to meeting investors’ information needs

For some time, the International Accounting Standards Board (IASB) has been developing and testing a pilot approach to develop disclosure requirements such that they better meet investors’ needs.

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IASB chair on impressions, intentions and intangibles

Andreas Barckow, the new Chair of the International Accounting Standards Board (IASB), delivered his inaugural speech on 27 September 2021, at the World Standard-setters Virtual Conference.

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Digitisation and staying relevant: Andreas Barckow prepares to address rapid change as IASB Chair

On 1 July Andreas Barckow officially set to work as Chair of the International Accounting Standards Board.

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Boring is good! Final wise words from IASB Chair

Hans Hoogervorst, outgoing Chair of the International Accounting Standards Board (IASB), has offered his “Final observations of an accidental accountant” at the International Financial Reporting Standards (IFRS) Foundation Virtual Conference 2021.

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Survey available in EFRAG strategy consultation

An online survey is now available for those interested in responding on the dual consultation by the European Financial Reporting Advisory Group (EFRAG), covering strategic direction and priorities for both itself and the International Accounting Standards Board (IASB).

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IASB proposals on management commentary reflect broader approach to reporting

The International Accounting Standards Board (IASB) has published a proposed comprehensive framework for the preparation of management commentaries. The new framework is intended to reflect changes and innovations in the corporate reporting landscape, and better meet the information needs of today’s investors.

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Dual EFRAG consultation on strategic direction

The European Financial Reporting Advisory Group (EFRAG) has launched a joint consultation, covering both the International Accounting Standards Board’s (IASB) five-year plan and its own research.

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IASB proposes update for missing exchange rates

The International Accounting Standards Board (IASB) has published a consultation on proposed amendments to IAS 21, ‘The Effects of Changes in Foreign Exchange Rates,’ the standard setting out the exchange rate a company should use to report foreign currency transactions or a foreign operation’s results in a different currency.

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IASB proposes changes to IFRS Taxonomy 2021

In order to reflect new International Financial Reporting Standards (IFRS) disclosure requirements, the International Accounting Standards Board (Board) has published a proposed update to the IFRS Taxonomy 2021.

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Where should IASB go next? Consultation open on five-year plan

The International Accounting Standards Board (IASB) is seeking feedback on its priorities for the next five years – marking the third time it has consulted the public to create its work plan.

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