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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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IFRS Foundation publishes guide for voluntary application of the ISSB standards
25 Sep 2024
The IFRS Foundation has published a guide that is intended to support entities that voluntarily apply ISSB standards.
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IASB issues podcast on latest Board developments (September 2024)
25 Sep 2024
The IASB has released a podcast hosted by Executive Technical Director Nili Shah featuring IASB Chair Andreas Barckow and IASB Member Patrina Buchanan discussing the deliberations held during the September 2024 IASB meeting.
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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 publishes podcast on latest developments (September 2024)
24 Sep 2024
The International Sustainability Standards Board (ISSB) has released a podcast hosted by ISSB Chair Emmanuel Faber and ISSB Vice-Chair Sue Lloyd discussing the latest developments around the ISSB.
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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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IFRS Foundation Trustees establish strategic insights group to bolster global economic impact of IFRS Standards
20 Sep 2024
The IFRS Foundation have announced the creation of the IFRS Foundation Group of Fellows. The group will serve as a source of evidence and strategic insights to inform the Trustees’ decisions regarding the IFRS Standards’ influence on the global economy.
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World Bank and IFRS Foundation expand partnership to support adoption of ISSB standards
26 Sep 2024
The World Bank Group and the IFRS Foundation have committed to expand the coverage of their existing memorandums of understanding to support the adoption of ISSB standards in emerging markets and developing economies, with a focus on proportionality.
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Recent sustainability and integrated reporting developments
26 Sep 2024
A summary of recent events at the IFRS Foundation, IAASB, GRI, World Benchmarking Alliance, TNFD, CDP, CVM, IVSC, VBA, IFVI and WBCSD.
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Summary of the September 2024 SME Implementation Group meeting
25 Sep 2024
The IASB has issued a report on the SME Implementation Group (SMEIG) meeting held on 3 September 2024.
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EFRAG draft comment letter on the proposed amendments to IFRS 19
24 Sep 2024
EFRAG has issued a draft comment letter on the IASB's proposed amendments intended to catch up with new or amended IFRS Accounting Standards issued between 28 February 2021 and 1 May 2024.
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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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Malaysia publishes National Sustainability Reporting Framework addressing the use of ISSB standards
24 Sep 2024
The Securities Commission (SC) of Malaysia has published the National Sustainability Reporting Framework (NSRF) which addresses the use of the standards issued by the International Sustainability Standards Board (ISSB) as the baseline for sustainability reporting in Malaysia.
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Singapore will move forward with the incorporation of ISSB standards, albeit slightly scaled back
23 Sep 2024
The Singapore Exchange Regulation (SGX RegCo) has announced its decisions as result of its consultation on requiring ISSB-aligned climate-related disclosures.
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EFRAG draft comment letter on the IASB's climate examples
23 Sep 2024
EFRAG has issued a draft comment letter on the IASB's proposed illustrative examples on climate-related and other uncertainties in the financial statements.
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Summary of the feedback received on the TISFD consultation
20 Sep 2024
The Taskforce on Inequality and Social-related Financial Disclosures (TISFD) has published a summary of the responses received on its proposed scope, mandate, governance structure, and materiality approach.
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ISSB and ASCG announce Sustainability Standards Conference 2025
19 Sep 2024
The International Sustainability Standards Board (ISSB) and the German Standard-Setter (ASCG) have announced the second Sustainability Standards Conference. The conference will take place in Frankfurt on 21-22 July 2025.
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Quarterly Accounting Roundup — Third Quarter — 2024
published 24 Sep 2024
This edition discusses financial reporting developments that occurred in the third quarter of 2024.
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iGAAP in Focus — Financial reporting: IASB proposes amendments to IAS 28 to answer application questions on how an investor applies the equity method
published 24 Sep 2024
This 'iGAAP in Focus' outlines the proposed amendments to IAS 28 'Investments in Associates and Joint Ventures' set out in Exposure Draft (ED) 'Equity Method of Accounting', published by the International Accounting Standards Board (IASB) on 19 September 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.
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Accounting alert – Quarterly update – What’s new in financial reporting for September 2024?
published 18 Sep 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 September 2024.
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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.
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Roadmap: SEC Reporting Considerations for Guarantees and Collateralizations (September 2024)
published 13 Sep 2024
This Roadmap is intended to help readers navigate some of the questions that may arise in the application of the disclosure requirements related to certain registered securities under SEC Regulation S-X, Rules 3-10, 3-16, 13-01, and 13-02.
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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.
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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.
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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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ISSB Meeting — 18 September 2024
Start: 18 Sep 2024 - End: 18 Sep 2024
The ISSB met in Frankfurt on 18 September 2024.
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IASB Meeting — 16–18 September 2024
Start: 16 Sep 2024 - End: 18 Sep 2024
The IASB met in London on 16–18 September 2024.
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IFRS Interpretations Committee meeting — 10 September 2024
Start: 10 Sep 2024 - End: 10 Sep 2024
The IFRS Interpretations Committee met 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.