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Items tagged with "IFRS"

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New webcasts support third edition of IFRS for SMEs

The International Accounting Standards Board (IASB) has released a series of webcasts to help small and medium-sized enterprises (SMEs) apply the recently updated IFRS for SMEs Accounting Standard. The third edition of the Standard, published in February 2025, is effective for reporting periods beginning on or after 1 January 2027, with early application permitted.

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Ukraine completes the switch to XBRL-only reporting

Ukraine completes the switch to XBRL-only reporting

From 1 November 2025, all Ukrainian companies preparing financial statements under international standards will report exclusively in XBRL.

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California posts draft climate risk checklist for business. 

California posts draft climate risk checklist for business. 

The California Air Resources Board (CARB) has unveiled a draft checklist to steer companies through new climate risk disclosure obligations.

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Guidance for companies disclosing climate related financial impacts

Guidance for companies disclosing climate related financial impacts

The IFRS Foundation has published new educational material to guide companies in using the International Sustainability Standards Board (ISSB) Standards for reporting the anticipated financial effects of sustainability-related risks and opportunities.

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Financial reporting: to be forgotten in a fragmenting world?

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.

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IFRS accounting taxonomy 2024 now available in Korean and Spanish

IFRS accounting taxonomy 2024 now available in Korean and Spanish

The IFRS Foundation has expanded access to the IFRS Accounting Taxonomy 2024 with new versions available in Korean and Spanish.

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IFRS

IFRS and IDB join forces to advance sustainability disclosure in Latin America

The Inter-American Development Bank (IDB), IDB Invest, and the IFRS Foundation have announced a strategic partnership to promote adoption of the IFRS Sustainability Disclosure Standards across Latin America and the Caribbean.

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​IFRS for SMEs: What’s changed? here’s the marked-up version

The IFRS Foundation has just released a marked-up edition of the IFRS for SMEs Accounting Standard, showing exactly what’s changed from the previous version. If you’re working on implementation or just trying to keep up, it’s a very usefull way to see what’s new without digging through two editions side by side.

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IFRS monitoring board reaffirms strong governance and oversight for global standards

At its latest meeting in London, the IFRS Foundation Monitoring Board reinforced its commitment to strong governance and oversight of global accounting and sustainability disclosure standards. Discussions focused on the work of the IFRS Foundation Trustees in overseeing both the International Accounting Standards Board (IASB) and the International Sustainability Standards Board (ISSB).

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IFRS for SMEs gets a major update.

IFRS for SMEs gets a major update

The International Accounting Standards Board (IASB) has published a significant update to the IFRS for SMEs Accounting Standard, used widely across 85 global jurisdictions.

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