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IASB proposes amendments regarding translations to a hyperinflationary presentation currency
25 Jul 2024
The International Accounting Standards Board (IASB) has published an exposure draft IASB/ED/2024/4 'Translation to a Hyperinflationary Presentation Currency (Proposed amendments to IAS 21)'. Comments are requested by 22 November 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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Pre-meeting summaries for the July 2024 ISSB meeting
19 Jul 2024
The IASB will meet in Montreal on 24-25 July 2024. We have posted our pre-meeting summaries for the meeting that allow you to follow the ISSB’s decision making more closely. We summarised the agenda papers made available by the ISSB staff and point out the main issues to be discussed by the ISSB and the staff recommendations.
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Pre-meeting summaries for the July 2024 IASB meeting
19 Jul 2024
The IASB will meet in London on 22-24 July 2024. We have posted our pre-meeting summaries for the meeting that allow you to follow the IASB’s decision making more closely. We summarised the agenda papers made available by the IASB staff and point out the main issues to be discussed by the IASB and the staff recommendations.
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IASB finalises volume 11 of annual improvements
18 Jul 2024
The International Accounting Standards Board (IASB) has published 'Annual Improvements to IFRS Accounting Standards — Volume 11'. It contains amendments to five standards as result of the IASB's annual improvements project. The amendments are effective for annual reporting periods beginning on or after 1 January 2026.
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July 2024 ISSB meeting agenda posted
12 Jul 2024
The International Sustainability Standards Board (ISSB) has posted the agenda for its meeting, which will be held in its offices in Montreal on 24-25 July 2024. There are three topics on the agenda.
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July 2024 IASB meeting agenda posted
12 Jul 2024
The IASB has posted the agenda for its next meeting, which will be held in its offices in London on 22–24 July 2024. There are six topics on the agenda.
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Podcast on Q2 2024 IFRS Interpretations Committee developments
08 Jul 2024
The IASB has issued a podcast on the developments of the IFRS Interpretations Committee during the second quarter of 2024.
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Key insights from the 2024 IFRS Foundation Conference
08 Jul 2024
The 2024 IFRS Foundation Conference was held in London on 24–25 June 2024 and featured a gathering of over 400 delegates from 60 countries. The conference provided perspectives on financial reporting and sustainability disclosure standards as well as insights from industry experts.
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IASB completes post-implementation review of the impairment requirements in IFRS 9
04 Jul 2024
The IASB has completed its post-implementation review of the impairment requirements in IFRS 9 'Financial Instruments'. The summary report published today shows that the standard works as intended and provides useful information to users of financial instruments.
News RSS Feed Link
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Summary of the July 2024 ITCG meeting
26 Jul 2024
The IFRS Foundation has published a summary of the IFRS Taxonomy Consultative Group (ITCG) meeting held on 2 July 2024.
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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 Foundation Trustees hold June 2024 meeting
17 Jul 2024
The IFRS Foundation Trustees met by video conference on 24 June 2024.
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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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GRI updates analysis tool on the SDGs and underlying targets
15 Jul 2024
The Global Reporting Initiative (GRI) has updated its analysis tool on the UN Sustainable Development Goals (SDGs) and underlying targets.
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Report of the May 2024 Emerging Economies Group meeting
12 Jul 2024
The 27th meeting of the IASB's Emerging Economies Group (EEG) was held on 28–29 May 2024. The IASB has published a full report of the meeting.
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IVSC launches agenda consultation 2024
09 Jul 2024
The International Valuation Standards Council (IVSC) has published its 2024 agenda consultation, inviting stakeholders to provide their input on key valuation topics that are crucial for the ongoing development of the International Valuation Standards (IVS).
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iGAAP in Focus — Financial reporting: IASB proposes amendments to IAS 21 on translations to a hyperinflationary presentation currency
published 26 Jul 2024
This 'iGAAP in Focus' outlines the proposed amendments to IAS 21 'The Effects of Changes in Foreign Exchange Rates' set out in exposure draft 'Translation to a Hyperinflationary Presentation Currency', published by the International Accounting Standards Board (IASB) on 25 July 2024.
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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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iGAAP in Focus — Financial reporting: IASB issues amendments to IFRS Accounting Standards as part of its annual improvements process
published 23 Jul 2024
This iGAAP in Focus outlines 'Annual Improvements to IFRS Accounting Standards—Volume 11', published by the International Accounting Standards Board (IASB) in July 2024.
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On the Radar — Share-Based Payment Awards
published 22 Jul 2024
This publication briefly summarizes some of the more challenging aspects of applying the accounting guidance in ASC 718 on share-based payment awards.
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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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Deloitte comment letter on the IASB’s exposure draft on the addendum to the exposure draft third edition of the IFRS for SMEs Accounting Standard
published 19 Jul 2024
We have commented on IASB’s Exposure Draft 'Addendum to the Exposure Draft Third edition of the IFRS for SMEs Accounting Standard'.
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EFRAG endorsement status report 19 July 2024
published 19 Jul 2024
The endorsement status report has been updated to reflect that the IASB has issued 'Annual Improvements to IFRS Accounting Standards — Volume 11'.
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Deloitte comment letter on IASB's exposure draft on business combinations
published 15 Jul 2024
We have commented on the IASB's Exposure Draft 'Business Combinations — Disclosures, Goodwill and Impairment.'
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Accounting alert – Quarterly update – What’s new in financial reporting for June 2024?
published 08 Jul 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 June 2024.
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IFRS on Point — June 2024
published 03 Jul 2024
'IFRS on Point' highlights critical financial and sustainability reporting developments and main IFRS-related news stories of the previous month.
Publication RSS Feed Link
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ISSB Meeting — 24-25 July 2024
Start: 24 Jul 2024 - End: 25 Jul 2024
The ISSB will meet 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 will meet 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 will meet 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.
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IASB Meeting — 22–25 April 2024
Start: 22 Apr 2024 - End: 25 Apr 2024
The IASB met in its offices in London on 22–25 April 2024.
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IASB Meeting — 18–21 March 2024
Start: 18 Mar 2024 - End: 21 Mar 2024
The IASB met in its offices in London on 18–21 March 2024.