This author has yet to write their bio.Meanwhile lets just say that we are proud Husam Shareef contributed a whooping 187 entries.
The International Accounting Standards Board (IASB) has published the new standard IFRS 19 ‘Subsidiaries without Public Accountability: Disclosures’, which permits a subsidiary to provide reduced disclosures when applying IFRS Accounting Standards in its financial statements. IFRS 19 is optional for subsidiaries that are eligible and sets out the disclosure requirements for subsidiaries that elect to…
The International Sustainability Standards Board (ISSB) has posted the agenda for its meeting, which will be held in Montreal on 16 May 2024. The ISSB will be discussing its consultation on agenda priorities, maintenance of the SASB standards and supporting the implementation of IFRS S1 and IFRS S2.
The IASB has released the first webcast in a series that features IASB members and technical staff taking a detailed look into the proposed improvements to the disclosure requirements about acquisitions and the impairment testing of cash-generating units containing goodwill.
The International Accounting Standards Board (IASB) has published an exposure draft IASB/ED/2024/3 ‘Contracts for Renewable Electricity (Proposed amendments to IFRS 9 and IFRS 7)’. Comments are requested by 7 August 2024.
The IFRS Foundation has published an updated translation of the Integrated Reporting (IR) Framework in Portuguese.
The IFRS Foundation has published a Simplified Chinese translation of IFRS S1 ‘General Requirements for Disclosure of Sustainability-related Financial Information’ and IFRS S2 ‘Climate-related Disclosures’. The documents accompanying IFRS S1 and IFRS S2 have also been translated into Simplified Chinese.
EFRAG (formerly the European Financial Reporting Advisory Group) has issued a draft comment letter on the IASB’s proposed amendments around business combinations, goodwill and impairment.
The International Public Sector Accounting Standards Board (IPSASB) has published ‘Improvements to IPSAS, 2023’.
The International Sustainability Standards Board (ISSB) and EFRAG (formerly the European Financial Reporting Advisory Group) have published guidance to illustrate the high level of alignment achieved between the ISSB standards and the European Sustainability Reporting Standards (ESRS).
The IFRS Foundation Trustees met on 28–29 February 2024 and the Due Process Oversight Committee (DPOC) met on 27 February 2024. Both meetings were held in Madrid.