The #1 website for global accounting news
  • Leaf - sustainability (green) Image
  • Sustainability reporting events at Climate Week NYC

    30 Aug 2024

    Climate Week NYC, which is hosted by the Climate Group, brings together over 600 events and activities across New York City, including events on sustainability reporting. It will be held from 22-29 September 2024.

  • IASB meeting (blue) Image
  • August 2024 IASB meeting notes posted

    29 Aug 2024

    The IASB held a supplementary meeting on 28 August 2024. We have posted our comprehensive Deloitte observer notes for the project discussed during the meeting.

  • 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.

News RSS Feed  Link
 
  • EFRAG document (dk green) Image
  • EFRAG publishes XBRL Taxonomy for ESRSs set 1

    30 Aug 2024

    EFRAG has published the XBRL Taxonomy for set 1 of the European Sustainability Reporting Standards (ESRSs). This taxonomy enables the digital tagging of information disclosed applying the ESRSs.

  • IVSC (International Valuation Standards Council) (lt green) Image
  • IVS to become freely available from 2025

    30 Aug 2024

    The International Valuation Standards Council (IVSC) has decided that the latest edition of the International Valuation Standards (IVS) will be freely accessible to the public in a digital format via the IVSC's website beginning January 2025.

  • WSS (World Standard Setters) (mid blue) Image
  • Upcoming World Standard-setters meeting

    29 Aug 2024

    The next World Standard-setters meeting will be held on 23–24 September 2024 in London. A programme for the meeting is available on the IASB website.

  • Chile Image
  • Chile consults on ISSB standards

    28 Aug 2024

    The Chilean Financial Market Commission (CMF) has published a consultation on using IFRS S1 and IFRS S2 as reference standards for requiring sustainability-related information. The consultation closes on 27 September 2024.

  • 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.

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
     

    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.