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Sustainability reporting events at Climate Week NYC
30 Aug 2024
Climate Week NYC, which is hosted by the Climate Group, brings together over 600 events and activities across New York City, including events on sustainability reporting. It will be held from 22-29 September 2024.
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September 2024 IFRS Interpretations Committee meeting agenda posted
30 Aug 2024
The IFRS Interpretations Committee has posted the agenda for its next meeting, which will be held on 10 September 2024.
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August 2024 IASB meeting notes posted
29 Aug 2024
The IASB held a supplementary meeting on 28 August 2024. We have posted our comprehensive Deloitte observer notes for the project discussed during the meeting.
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IASB proposes third update to IFRS Accounting Taxonomy 2024
29 Aug 2024
The IASB has issued a proposed update to the IFRS Accounting Taxonomy 2024 for recently issued or amended standards.
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Pre-meeting summary for the August 2024 supplementary IASB meeting
27 Aug 2024
The IASB will hold a supplementary meeting on 28 August 2024. We have posted our pre-meeting summary for the meeting that allows you to follow the IASB’s decision making more closely. We summarised the agenda paper made available by the IASB staff and point out the main issues to be discussed by the IASB.
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IVSC concludes perspectives paper series on intangible assets
27 Aug 2024
The International Valuation Standards Council (IVSC) is publishing a series of perspectives papers 'Time to get Tangible about Intangible Assets' that notes that despite the importance of intangible assets to the capital markets, only a small percentage are recognised on balance sheets. The series is now being concluded with a paper on the lessons learned.
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August 2024 Supplementary IASB meeting agenda posted
23 Aug 2024
The IASB has posted the agenda for its next meeting, which will be held virtually on 28 August 2024. The Board will discuss feedback on its Exposure Draft ‘Contracts for Renewable electricity’.
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IASB proposes update to IFRS Accounting Taxonomy for Renewable Electricity
15 Aug 2024
The IASB has issued a proposed update to the IFRS Accounting Taxonomy 2024, aimed at integrating new disclosure requirements for renewable electricity contracts. The proposal reflects recent amendments related to IFRS 9 ‘Financial Instruments’ and IFRS 7 ‘Financial Instruments: Disclosures’, initially introduced in an exposure draft published in May 2024.
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IFRS Foundation Trustees reappoint IASB Board members
13 Aug 2024
The Trustees of the IFRS Foundation have announced the reappointment of Zach Gast and Bruce Mackenzie as IASB Board members. In addition, Nick Anderson's second term as an IASB Board member was extended to the maximum of five years.
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ISSB publishes webcast on its two-year work plan
08 Aug 2024
The International Sustainability Standards Board (ISSB) has released a webcast that discusses its two-year work plan and explores recent developments in strategic relationships with other organisations and initiatives.
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EFRAG publishes XBRL Taxonomy for ESRSs set 1
30 Aug 2024
EFRAG has published the XBRL Taxonomy for set 1 of the European Sustainability Reporting Standards (ESRSs). This taxonomy enables the digital tagging of information disclosed applying the ESRSs.
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IVS to become freely available from 2025
30 Aug 2024
The International Valuation Standards Council (IVSC) has decided that the latest edition of the International Valuation Standards (IVS) will be freely accessible to the public in a digital format via the IVSC's website beginning January 2025.
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Upcoming World Standard-setters meeting
29 Aug 2024
The next World Standard-setters meeting will be held on 23–24 September 2024 in London. A programme for the meeting is available on the IASB website.
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Chile consults on ISSB standards
28 Aug 2024
The Chilean Financial Market Commission (CMF) has published a consultation on using IFRS S1 and IFRS S2 as reference standards for requiring sustainability-related information. The consultation closes on 27 September 2024.
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Agenda for the September 2024 SMEIG meeting
27 Aug 2024
The next meeting of the SME Implementation Group (SMEIG) will be held via video conference call on 3 September 2024.
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Annual ECON exchange of views to take place next Monday
27 Aug 2024
The annual exchange of views between the Committee on Economic and Monetary Affairs (ECON) of the European Parliament and representatives of the IFRS Foundation will take place on 2 September. The Chairman of the IFRS Foundation Trustees, the IASB Chair and the ISSB Chair will travel to Brussels to answer questions of the Parliamentarians.
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Agenda for the August 2024 DPOC meeting
19 Aug 2024
The Due Process Oversight Committee (DPOC) will meet on 20 August 2024 vie video conference.
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IPSASB proposes amendments to clarify the requirements for first-time adoption of accrual basis IPSAS
14 Aug 2024
The International Public Sector Accounting Standards Board (IPSASB) has published Exposure Draft 91 'Limited-scope Updates to First-time Adoption of Accrual Basis International Public Sector Accounting Standards (IPSAS) (Amendments to IPSAS 33)' for public comment.
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Summary of the June 2024 DPOC meeting
12 Aug 2024
The Due Process Oversight Committee (DPOC) met via video conference call on 4–6 Juneִ 2024. A summary of the meeting is now available.
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Recent sustainability reporting developments
09 Aug 2024
A summary of recent developments at SBTi, ISO, Carbon Tracker, ICGN and AFM.
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Aerospace & Defense Spotlight — Accounting and Compliance Considerations for U.S. Government Contractors
published 22 Aug 2024
This publication discusses risks and cost accounting considerations for companies bidding on or entering into a U.S. government contract. This is one of a series of Aerospace and Defense (A&D) industry spotlights focusing on key accounting and operational matters relevant to companies within the A&D industry.
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iGAAP in Focus — Financial reporting: IASB proposes amendments to IFRS 19
published 20 Aug 2024
This 'iGAAP in Focus' outlines exposure draft (ED) 'Amendments to IFRS 19 'Subsidiaries without Public Accountability: Disclosures'', published by the International Accounting Standards Board (IASB) on 30 July 2024.
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On the Radar — Statement of cash flows
published 12 Aug 2024
This publication briefly summarizes key aspects of the accounting guidance on the statement of cash flows, primarily that in ASC 230.
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Roadmap: Statement of Cash Flows (2024)
published 12 Aug 2024
This Roadmap provides Deloitte’s insights into and interpretations of the accounting guidance on the statement of cash flows, primarily that in ASC 230. The accounting principles related to the statement of cash flows have been in place for many years; however, errors in the statement of cash flows continue to be causes of restatements, and registrants continue to receive comments from the SEC staff on cash flow presentation matters.
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Deloitte comment letter on tentative agenda decision on classification of cash flows related to variation margin calls on ‘collateralised-to-market’ contracts
published 05 Aug 2024
We agree with the IFRS Interpretations Committee’s decision not to add this item onto its agenda for the reasons set out in the tentative agenda decision.
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Heads Up — FASB Proposes Derivatives Scope Refinements and Scope Clarification for a Share-Based Payment From a Customer in a Revenue Contract
published 02 Aug 2024
This Heads Up discusses the FASB’s recent issuance of a proposed Accounting Standards Update that would (1) refine the scope of the guidance on derivatives in ASC 815 and (2) clarify the scope of the guidance on share-based payments from a customer in ASC 606. Comments on the proposal are due by October 21, 2024.
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iGAAP in Focus — Financial reporting: IASB proposes illustrative examples for climate-related and other uncertainties in the financial statements
published 01 Aug 2024
This 'iGAAP in Focus' outlines exposure draft (ED) 'Climate-related and Other Uncertainties in the Financial Statements—Proposed illustrative examples', published by the International Accounting Standards Board (IASB) on 31 July 2024.
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Deloitte comment letter on the proposed governance model of the TISFD
published 31 Jul 2024
Deloitte Touche Tohmatsu Limited (Deloitte) welcomes the opportunity to provide comments on the proposed governance model for the Taskforce on Inequality and Social-related Financial Disclosures (TISFD).
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Deloitte comment letter on the proposed scope and mandate of the TISFD
published 31 Jul 2024
Deloitte Touche Tohmatsu Limited (Deloitte) welcomes the opportunity to provide comments on the proposed scope and mandate of the Taskforce on Inequality and Social-related Financial Disclosures (TISFD).
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IFRS on Point — July 2024
published 31 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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IFRS Interpretations Committee meeting — 10 September 2024
Start: 10 Sep 2024 - End: 10 Sep 2024
The IFRS Interpretations Committee will meet on 10 September 2024.
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IASB Meeting — 28 August 2024
Start: 28 Aug 2024 - End: 28 Aug 2024
The IASB met virtually on 28 August 2024.
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ISSB Meeting — 24-25 July 2024
Start: 24 Jul 2024 - End: 25 Jul 2024
The ISSB met 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 met 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 met 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.