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Items tagged with "IASB"

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IASB Implements New Disclosure Requirements to Enhance Transparency of Supplier Finance

Hot on the heels of recent regulatory scandal surrounding supply chain finance deals, also known as reverse factoring, the International Accounting Standards Board (IASB) has issued new disclosure requirements designed to assuage investor concerns regarding the lack of visibility into company supplier finance arrangements.

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EFRAG welcome IASB’s amendments to IFRS9 and IFRS7

Last week the European Financial Reporting Advisory Group (EFRAG) released a draft comment letter in response to the International Accounting Standards Board’s (IASB) exposure draft 2023/2 Amendments to the Classification and Measurement of Financial Instruments.

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IASB launches climate-related risk project

The International Accounting Standards Board (IASB) has started a new project exploring how climate-related risk can be better outlined in financial statements.

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IASB to consider digital in new disclosure design

The International Accounting Standards Board (IASB) has this week completed the Targeted Standards-level review of Disclosure Project, designed to discover an improved approach to developing new disclosure standards.

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EFRAG at 21: changing priorities and decades of collaboration

Last week saw the 2022 European Financial Reporting Advisory Group (EFRAG) Conference, marking 21 years of EFRAG’s work. Two speeches reflecting on EFRAG’s past and future were particularly worth a look.

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IASB to increase focus on digital information

Following feedback to the Third Agenda Consultation, designed to help the International Accounting Standards Board (IASB) define its priorities for the next five years, the IASB will slightly increase its focus on digital financial reporting.

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Catch up on this year’s World Standard-setters Conference

The International Financial Reporting Standards (IFRS) Foundation has published a summary of the World Standard-setters Conference 2022, and made the plenary sessions available to watch online.

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Surveying the reporting landscape and looking ahead at the IFRS Foundation Conference

The recent IFRS Foundation Conference 2022 addressed key current and emerging themes in the reporting arena.

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IFRS Foundation addresses future plans for Integrated Reporting Framework

The International Financial Reporting Standards (IFRS) Foundation continues the process of consolidating the Value Reporting Foundation (VRF) into the organisation.

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IASB Chair addresses sustainability

In a recent keynote speech, International Accounting Standards Board (IASB) Chair Andreas Barckow discussed how current International Financial Reporting Standards (IFRS) address climate and other sustainability matters, and how future standards may contribute.

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