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  • September 2024 IASB meeting notes posted

    26 Sep 2024

    The IASB met in London on 16-18 September 2024. We have posted our comprehensive Deloitte observer notes for all projects discussed during the meeting.

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  • Standard setters discuss intangibles

    25 Sep 2024

    The International Forum of Accounting Standard Setters (IFASS) is currently holding its fall meeting in London. One of the sessions of the meeting was devoted to the IASB's research project on intangible assets and how it relates to research by other standard setters.

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  • September 2024 ISSB meeting notes posted

    24 Sep 2024

    The ISSB met on 18 September 2024 in Frankfurt. 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 (September 2024)

    23 Sep 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 July 2024.

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  • TISFD officially launched

    23 Sep 2024

    The Taskforce on Inequality and Social-related Financial Disclosures (TISFD) has been officially launched today.

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  • Vice-Chair recaps ISSB developments of the recent months

    23 Sep 2024

    At the World Standard Setters (WSS) conference currently being held in London, the ISSB Vice-Chair Sue Lloyd looked back over developments at the International Sustainability Standards Board (ISSB) since the last WSS meeting in 2023.

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  • Agenda for the September 2024 ITCG meeting

    24 Sep 2024

    The IFRS Foundation has released an agenda and meeting papers for the meeting of the IFRS Taxonomy Consultative Group (ITCG), which will be held in London on 30 September and 1 October 2024.

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  • IFRS in your pocket 2024

    published 19 Sep 2024

    'IFRS in your pocket' is a comprehensive summary of the current IFRS Standards and Interpretations along with details of the projects on the standard-setting agenda of the IASB and ISSB. Backing this up is information about the IASB, the ISSB and an analysis of the use of IFRS Accounting Standards around the world. This combination has made 'IFRS in your pocket' the ideal guide, update and refresher for everyone involved. The information included in this edition of 'IFRS in your pocket' reflects developments until 31 August 2023.

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  • IFRS Illustrative Financial Statements 2024

    published 18 Sep 2024

    The illustrative financial statements of International GAAP Holdings Limited for the year ended 31 December 2024 are intended to illustrate the presentation and disclosure requirements of IFRS Accounting Standards without the use of any actual numbers. They also contain additional disclosures that are considered to be best practice, particularly where such disclosures are included in illustrative examples provided within a specific IFRS Accounting Standard.

  • On the Radar — SEC reporting considerations for guarantees and collateralizations Image

  • On the Radar — SEC reporting considerations for guarantees and collateralizations

    published 13 Sep 2024

    SEC registrants may issue a variety of securities to finance their operations. In certain cases, a registrant may offer credit enhancement arrangements under which (1) subsidiaries of the registrant guarantee the debt or debt-like securities or (2) the registrant pledges the securities of its affiliates as collateral. In addition, for various reasons, a subsidiary of the registrant (rather than the registrant) may issue debt or debt-like securities. While these structures or credit enhancement arrangements may be beneficial from a cost-of-capital perspective, registrants should consider the SEC reporting implications under SEC Regulation S-X, Rules 3-10, 3-16, 13-01, and 13-02, and related complexities.

  • iGAAP in Focus — Closing Out (September 2024) Image

  • iGAAP in Focus — Closing Out (September 2024)

    published 11 Sep 2024

    In this 'iGAAP in Focus — Closing Out' (last updated in September 2024), we set out financial and sustainability reporting issues that may be relevant in view of the current economic and geopolitical environment and also highlight areas of regulatory focus and recent changes in accounting standards.

  • Heads Up — FASB Issues Final Standard on Improvements to Reportable Segment Disclosures Image

  • Heads Up — FASB Issues Final Standard on Improvements to Reportable Segment Disclosures

    published 10 Sep 2024

    This Heads Up, which discusses the FASB’s Accounting Standards Update (ASU) No. 2023-07, Improvements to Reportable Segment Disclosures, has been updated to reflect discussion from the 2023 AICPA & CIMA Conference on Current SEC and PCAOB Developments. Specifically, the SEC indicated that when a single reportable segment entity is managed on a consolidated basis, the entity would be expected to conclude that consolidated net income is the measure of segment profit or loss that is most consistent with U.S. GAAP. Further, the SEC encouraged registrants that choose to early adopt ASU 2023-07, and that include an additional measure or measures of segment profit or loss that are not determined in accordance with GAAP, to reach out to the SEC to discuss their plans.

  • IFRS on Point — August 2024 Image

  • IFRS on Point — August 2024

    published 04 Sep 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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    • 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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