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Items tagged with "IFRS"

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conferenceIASBIFRS

IASB Chair reflects on 50 years of IFRS at World Standard-setters Conference 2023

By Editor

Andreas Barckow, Chair of the International Accounting Standards Board (IASB), reflected on the importance of financial reporting standards at the recent World Standard-setters Conference in London. Barckow reaffirmed the vital role played by national standard-setters in the global standard-setting process and expressed his anticipation of continued collaboration in the coming years.

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News Item
IASBIFRS

IASB Proposes Annual Improvements to IFRS Accounting Standards

By Editor

The International Accounting Standards Board (IASB) has published proposed amendments to IFRS Accounting Standards. These yearly tweaks aim to clarify wording, correct minor unintended issues, and improve consistency within the IFRS standards.

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CollaborationIASBIFRSISSBSustainability

IASB and ISSB talk connectivity in new webcast

By Editor

A discussion is now available to watch between Linda Mezon-Hutter, Vice-Chair of the International Accounting Standards Board (IASB) and Sue Lloyd, Vice-Chair of the International Sustainability Standards Board (ISSB).

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ESGIFRSISSBSustainabilityUK

UK on timeline to implement global sustainability standards

By Editor

The UK has confirmed that it will be adopting the new international IFRS Sustainability Disclosure Standards, and has proposed an approach and timeline for implementation.

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ESGIFRSISSBStandardsSustainability

ISSB finalises global sustainability disclosure standards in major milestone

By Editor

As you may well have heard, the International Sustainability Standards Board (ISSB) has published the final version of its first-ever standards, IFRS S1 and IFRS S2, marking a significant milestone in sustainability-related disclosures across global capital markets.

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News Item
conferenceIASBIFRS

IASB aims to meet uncertainty with information

By Editor

Andreas Barckow, Chair of the International Accounting Standards Board (IASB) emphasised the importance of financial reporting in uncertain times at a speech at the IFRS Foundation Conference this week.

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News Item
AccountingIASBIFRSSME

IASB seeks feedback on proposed changes to SMEs Accounting Standard

By Editor

The International Accounting Standards Board (IASB) recently proposed amendments to the IFRS for SMEs Accounting Standard, aiming to assist small- and medium-sized entities (SMEs) in addressing international tax reform. This marks the first instance where the IASB has suggested urgent amendments to the Standard outside of its regular review process.

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News Item
IASBIFRSSupplier

IASB Implements New Disclosure Requirements to Enhance Transparency of Supplier Finance

By Editor

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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News Item
IASBIFRSPayments

EFRAG welcome IASB’s amendments to IFRS9 and IFRS7

By Editor

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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News Item
EFRAGIFRSIntangibles

EFRAG publishes recommendations for IFRS requirements on intangibles

By Editor

 The European Financial Reporting Advisory Group (EFRAG) has published a summary of the main feedback received on a recent Discussion Paper looking into how to achieve better information on intangibles in financial reports.

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