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  • July 2024 IASB meeting notes posted

    31 Jul 2024

    The IASB met in London on 22-24 July 2024. We have posted our comprehensive Deloitte observer notes for the project discussed during the meeting.

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  • IASB proposes amendments to IFRS 19

    30 Jul 2024

    The International Accounting Standards Board (IASB) has published an exposure draft IASB/ED/2024/5 'Amendments to IFRS 19 'Subsidiaries without Public Accountability: Disclosures''. Comments are requested by 27 November 2024.

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  • July 2024 ISSB meeting notes posted

    30 Jul 2024

    The ISSB met on 24-25 July 2024 in Montreal. We have posted our comprehensive Deloitte observer notes for the project discussed during the meeting.

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    ISSB (International Sustainability Standards Board) (blue) Image

  • Updated IASB and ISSB work plan — Analysis (July 2024)

    29 Jul 2024

    Following the IASB and ISSB meetings this month, we have analysed the work plan on the IFRS Foundation website to see what changes have resulted from the meetings and other developments since the work plan was last revised in June 2024.

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  • Webcast on implementing IFRS 19

    24 Jul 2024

    The IASB has released a twenty-minute webcast offering an overview of the new accounting standard and its benefits for eligible subsidiaries as well as practical insights into its implementation.

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  • GRI and TNFD publish interoperability table

    31 Jul 2024

    The Global Reporting Initiative (GRI) and the Taskforce on Nature-related Financial Disclosures (TNFD) have published a guidance document and a mapping table that provide an overview of where the TNFD recommendations and GRI standards are aligned.

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  • EFRAG adds new technical explanations on ESRSs

    26 Jul 2024

    EFRAG has added new non-authoritative technical explanations to its compilation of explanations that are intended to assist stakeholders in the implementation of the European Sustainability Reporting Standards (ESRSs).

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  • ISSB publishes implementation insights podcast

    25 Jul 2024

    The International Sustainability Standards Board (ISSB) has published its second podcast in a series titled 'ISSB Implementation Insights'. The podcast shares insights from the June 2024 meeting of the Transition Implementation Group on IFRS S1 and IFRS S2 (TIG).

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  • Summary of the June 2024 joint CMAC-GPF meeting

    23 Jul 2024

    Representatives from the International Accounting Standards Board (IASB) met with both the Capital Markets Advisory Council (CMAC) and Global Preparers Forum (GPF) on 13–14 June 2024 by video conference call and in the IFRS Foundation's office in London. A meeting summary from the joint meeting have now been released.

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  • Summary of the May 2024 DPOC meeting

    19 Jul 2024

    The Due Process Oversight Committee (DPOC) met via video conference call on 29 May 2024. A summary of the meeting is now available.

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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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  • 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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  • IPSAS in your pocket — July 2024 edition

    published 23 Jul 2024

    This guide summarises the provisions of all International Public Sector Accounting Standards (IPSAS), recommended practice guidelines and the conceptual framework, effective for financial statements for annual periods beginning on or after 1 July 2024.

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  • Roadmap: Share-Based Payment Awards (2024)

    published 22 Jul 2024

    This Roadmap provides Deloitte’s insights into and interpretations of the guidance on share-based payment arrangements in ASC 718 related to employee and nonemployee awards and in other literature (e.g., ASC 805).

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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.

    • 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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