The #1 website for global accounting news
  • IASB meeting (blue) Image

  • 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.

  • IVSC (International Valuation Standards Council) (lt green) Image

  • 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.

  • IASB meeting (blue) Image

  • 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’.

  • IASB document (blue) Image

  • 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.

  • IASB (International Accounting Standards Board) (blue) Image

  • 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.

  • ISSB webcast Image

  • 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.

  • Trustees (blue) Image

  • IFRS Foundation announces Trustee appointment

    07 Aug 2024

    The IFRS Foundation has announced the appointment of Giovanni Sabatini as Trustees of the IFRS Foundation. His term is effective immediately and will expire on 31 December 2027.

News RSS Feed  Link
 
  • IFRS Foundation (blue) Image
    European Union Image

  • 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.

  • DPOC meeting (mid blue) Image

  • 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.

  • European Union Image

  • EC publishes FAQs on CSRD implementation

    07 Aug 2024

    The EU Commission (EC) has published frequently asked questions (FAQs) on the implementation of the Corporate Sustainability Reporting Directive (CSRD). Some of the FAQs also address certain provisions of the first set of European Sustainability Reporting Standards (ESRSs), for which legal interpretation from the EC was deemed necessary.

  • IPSASB (International Public Sector Accounting Standards Board) (mid gray) Image
    Book badge (green) Image

  • Call for papers – 5th IPSASB research forum

    06 Aug 2024

    In preparation of its 5th Research Forum, which will be co-hosted by Comparative International Governmental Accounting Research Network (CIGAR) at its June 2025 conference, the International Public Sector Accounting Standards Board (IPSASB) is calling for scholarly contributions from the academic community.

News RSS Feed  Link
 
  • rm-cf-2024 Image

  • 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.

  • IFRS on Point — July 2024 Image

  • 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.

  • More publications
    • Publication RSS Feed  Link
     

    • 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.

  • More meetings
    •  

    Correction list for hyphenation

    These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.