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July 2024 ISSB meeting agenda posted
12 Jul 2024
The International Sustainability Standards Board (ISSB) has posted the agenda for its meeting, which will be held in its offices in Montreal on 24-25 July 2024. There are three topics on the agenda.
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July 2024 IASB meeting agenda posted
12 Jul 2024
The IASB has posted the agenda for its next meeting, which will be held in its offices in London on 22–24 July 2024. There are six topics on the agenda.
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Podcast on Q2 2024 IFRS Interpretations Committee developments
08 Jul 2024
The IASB has issued a podcast on the developments of the IFRS Interpretations Committee during the second quarter of 2024.
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Key insights from the 2024 IFRS Foundation Conference
08 Jul 2024
The 2024 IFRS Foundation Conference was held in London on 24–25 June 2024 and featured a gathering of over 400 delegates from 60 countries. The conference provided perspectives on financial reporting and sustainability disclosure standards as well as insights from industry experts.
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IASB completes post-implementation review of the impairment requirements in IFRS 9
04 Jul 2024
The IASB has completed its post-implementation review of the impairment requirements in IFRS 9 'Financial Instruments'. The summary report published today shows that the standard works as intended and provides useful information to users of financial instruments.
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IASB issues podcast on latest Board developments (June 2024)
28 Jun 2024
The IASB has released a podcast hosted by Executive Technical Director Nili Shah featuring IASB Chair Andreas Barckow and IASB Member Ann Tarca discussing the deliberations held during the June 2024 IASB meeting.
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IFRS Foundation appoints Managing Director
28 Jun 2024
The IFRS Foundation Trustees have appointed Michel Madelain as new Managing Director of the IFRS Foundation. Mr Madelain follows Lee White who departed from the position earlier this year to become Chief Executive Officer of IFAC. Mr Madelain’s will assume his new role in September 2024 for a two-year term.
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IFC and IFRS Foundation commit to strategic partnership for sustainability reporting
27 Jun 2024
The International Finance Corporation (IFC) and the IFRS Foundation have agreed a strategic partnership to improve sustainability reporting in emerging markets.
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IASB Chair discusses complexity
26 Jun 2024
At the IFRS Foundation Conference held in London earlier this week, IASB Chair Andreas Barckow discussed the complexity rooted in today’s economic world and the IASB's way of addressing it.
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June 2024 IASB meeting notes posted
25 Jun 2024
The IASB met in London on 19-20 June 2024 and held a joint education meeting with the US Financial Accounting Standards Board (FASB) on 21 June 2024. We have posted our comprehensive Deloitte observer notes for all projects discussed during the meeting.
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IFRS Foundation Trustees hold June 2024 meeting
17 Jul 2024
The IFRS Foundation Trustees met by video conference on 24 June 2024.
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IFRS S1 and IFRS S2 available in Arabic
17 Jul 2024
The IFRS Foundation has issued Arabic translations of IFRS S1 'General Requirements for Disclosure of Sustainability-related Financial Information' and IFRS S2 'Climate-related Disclosures'.
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GRI updates analysis tool on the SDGs and underlying targets
15 Jul 2024
The Global Reporting Initiative (GRI) has updated its analysis tool on the UN Sustainable Development Goals (SDGs) and underlying targets.
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Report of the May 2024 Emerging Economies Group meeting
12 Jul 2024
The 27th meeting of the IASB's Emerging Economies Group (EEG) was held on 28–29 May 2024. The IASB has published a full report of the meeting.
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IVSC launches agenda consultation 2024
09 Jul 2024
The International Valuation Standards Council (IVSC) has published its 2024 agenda consultation, inviting stakeholders to provide their input on key valuation topics that are crucial for the ongoing development of the International Valuation Standards (IVS).
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Canadian pension funds warn of deviation from the ISSB baseline
08 Jul 2024
Big Canadian pension funds urge the Canadian Sustainability Standards Board (CSSB) to rethink its proposals for reporting exemptions on sustainability-related disclosures, Scope 3 disclosures and scenario analysis.
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Two ESMA documents aimed at consistent sustainability reporting
05 Jul 2024
The European Securities and Markets Authority (ESMA) has published a 'Final Report on the Guidelines on Enforcement of Sustainability Information (GLESI)' and a 'Public Statement on the first application of the European Sustainability Reporting Standards (ESRS)'.
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Switzerland consults on expanding the Swiss non-financial reporting regulation
03 Jul 2024
The Federal Council of Switzerland has published a consultation that proposes changes to the non-financial reporting obligations for companies under the Swiss Code of Obligations (CO). The consultation period is open until 17 October 2024.
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TNFD publishes sector guidance
03 Jul 2024
The Taskforce on Nature-related Financial Disclosures (TNFD) has published the first set of additional sector guidance. The guidance includes recommended sector-specific metrics for disclosure in line with the TNFD recommendations published in September 2023.
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EFRAG publishes report on connectivity
29 Jun 2024
EFRAG has published a paper titled 'Connectivity considerations and boundaries of different Annual Report sections' that sets out the conceptual foundations, categories and benefits of connectivity.
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Deloitte comment letter on IASB's exposure draft on business combinations
published 15 Jul 2024
We have commented on the IASB's Exposure Draft 'Business Combinations — Disclosures, Goodwill and Impairment.'
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Accounting alert – Quarterly update – What’s new in financial reporting for June 2024?
published 08 Jul 2024
This updated 'What's new' publication from Deloitte (New Zealand) provides a high level overview of new and revised financial reporting requirements that need to be considered by for-profit entities for annual and interim financial reporting periods ending on 30 June 2024.
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IFRS on Point — June 2024
published 03 Jul 2024
'IFRS on Point' highlights critical financial and sustainability reporting developments and main IFRS-related news stories of the previous month.
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On the Radar — Goodwill
published 02 Jul 2024
This publication briefly summarizes key aspects of the subsequent accounting for goodwill and intangible assets.
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Roadmap: Goodwill (2024)
published 02 Jul 2024
This Roadmap provides Deloitte’s insights into and interpretations of the guidance in ASC 350-20 on the subsequent accounting for goodwill after its initial recognition.
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Heads Up — FASB Directs Staff to Draft Final Standard on Disaggregation of Income Statement Expenses DISE
published 28 Jun 2024
This Heads Up discusses tentative decisions that the FASB has made since issuing its proposed Accounting Standards Update (ASU) Income Statement — Reporting Comprehensive Income — Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses, which would enhance disclosures related to DISE for public business entities to further disaggregate expenses in the footnotes to their financial statements. The Board concluded its redeliberations on the proposed ASU at its June 26, 2024, meeting and is expected to issue a final ASU later this year.
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EFRAG endorsement status report 27 June 2024
published 28 Jun 2024
The endorsement status report has been updated to reflect that EFRAG has published draft endorsement advice on 'Amendments to the Classification and Measurement of Financial Instruments (Amendments to IFRS 9 and IFRS 7)'.
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Heads Up — #DeloitteESGNow — Unpacking the Double Materiality Assessment Under the E.U. Corporate Sustainability Reporting Directive
published 27 Jun 2024
This Heads Up discusses possible approaches to performing a double materiality assessment under the E.U. Corporate Sustainability Reporting Directive. Assessing double materiality is a critical step in entities’ determination of the disclosures required for sustainability reporting.
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Heads Up — AICPA Releases Working Draft of Two Revised Chapters for Next Edition of Accounting and Valuation Guide
published 27 Jun 2024
This Heads Up discusses the AICPA’s recently issued working draft of two revised chapters that are ultimately expected to be included in the next edition of the AICPA Accounting and Valuation Guide Valuation of Privately-Held-Company Equity Securities Issued as Compensation.
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Report on the H1 2024 IFASS meeting
published 26 Jun 2024
Report summarising the discussions at the meeting of the International Forum of Accounting Standard Setters (IFASS) held in a hybrid format on 17-19 April 2024.
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ISSB Meeting — 24-25 July 2024
Start: 24 Jul 2024 - End: 25 Jul 2024
The ISSB will meet in Montreal on 24-25 July 2024.
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IASB Meeting — 22–24 July 2024
Start: 22 Jul 2024 - End: 24 Jul 2024
The IASB will meet in its offices in London on 22–24 July 2024.
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IASB Meeting — 19–21 June 2024
Start: 19 Jun 2024 - End: 21 Jun 2024
The IASB met in its offices in London on 19–21 June 2024 and held a joint meeting with the FASB via video conference on 21 June 2024.
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ISSB Meeting — 12 June 2024
Start: 12 Jun 2024 - End: 12 Jun 2024
The ISSB will meet in a hybrid format (virtual and in Frankfurt) on 12 June 2024.
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IFRS Interpretations Committee meeting — 11 June 2024
Start: 11 Jun 2024 - End: 11 Jun 2024
The IFRS Interpretations Committee met on 11 June 2024.
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IASB Meeting — 20 and 22 May 2024
Start: 20 May 2024 - End: 22 May 2024
The IASB met in its offices in London on 20 and 22 May 2024.
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ISSB Meeting — 16 May 2024
Start: 16 May 2024 - End: 16 May 2024
The ISSB met in Montreal on 16 May 2024.
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ISSB Meeting — 23 April 2024
Start: 23 Apr 2024 - End: 23 Apr 2024
The ISSB met in Frankfurt on 23 April 2024.
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IASB Meeting — 22–25 April 2024
Start: 22 Apr 2024 - End: 25 Apr 2024
The IASB met in its offices in London on 22–25 April 2024.
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IASB Meeting — 18–21 March 2024
Start: 18 Mar 2024 - End: 21 Mar 2024
The IASB met in its offices in London on 18–21 March 2024.