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.
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.
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.
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.
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.
The International Accounting Standards Board (IASB) has published proposals for a new International Financial Reporting Standards (IFRS) standard that would give investors better information about financial performance of rate-regulated companies.
The IFRS Foundation announced yesterday that Prof. Dr Andreas Barckow has been selected as the next Chair of the International Accounting Standards Board (IASB), effective July 2021. He will succeed Hans Hoogervorst, whose second 5 year term will conclude at the end of June.
This week the International Accounting Standards Board (IASB) issued amendments to IFRS 17 (insurance contracts).
The International Accounting Standards Board (IASB) invites investors to join two outreach webinars in May to discuss proposals for improvements to financial statements. The focus will be on how to improve information communicated in income statements. The IASB published the General Presentation and Disclosures exposure draft in December, which proposed replacing IAS 1 Presentation of […]
The International Accounting Standards Board (IASB) recently published a discussion paper setting out their preliminary views on the goodwill impairment debate. The IASB (and FASB) have been looking at alternatives to the existing accounting rules that assess goodwill through annual evaluations, and are considering moving to an approach where a set amount of goodwill is written down […]
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