News and Publications

IASB proposes addendum to the exposure draft of the third edition of the IFRS for SMEs

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The International Accounting Standards Board (IASB) has published an exposure draft IASB/ED/2024/2 'Addendum to the Exposure Draft 'Third edition of the 'IFRS for SMEs' Accounting Standard''. Comments are requested by 31 July 2024.
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IASB publishes “Investor Perspectives” article on acquisitions reporting

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The IASB has issued the latest issue of 'Investor Perspectives'. In this edition, IASB Board member Zach Gast discusses proposed enhancements to acquisitions reporting and the revisions in Exposure Draft (ED) ‘Business Combinations — Disclosures, Goodwill and Impairment’ that aim to equip investors with better tools for evaluating companies’ acquisitions.
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2024 IFRS Accounting Taxonomy issued

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The IFRS Foundation has issued its 2024 IFRS Accounting Taxonomy. The IFRS Taxonomy enables electronic reporting of financial information prepared in accordance with IFRS Accounting Standards.
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IASB issues podcast on latest Board developments (March 2024)

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The IASB has released a podcast hosted by Executive Technical Director Nili Shah featuring IASB Chair Andreas Barckow and IASB Vice-Chair Linda Mezon-Hutter discussing the deliberations at the March 2024 IASB meeting.
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Hong Kong commits to aligning local sustainability disclosure requirements with the ISSB standards

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The Hong Kong Financial Services and Treasury Bureau (FSTB) has set out a vision and approach of the Government and financial regulators for developing a sustainability disclosure ecosystem in Hong Kong. In the statement, the FSTB commits to aligning the local sustainability disclosure requirements with the ISSB standards.
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ESMA publishes report on the activities of corporate reporting enforcers and their findings within the EU in 2023

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The report provides an overview of the activities of the European Securities and Markets Authority (ESMA) and the corporate reporting enforcers in the European Union (EU) when examining compliance of financial and non-financial information provided by issuers listed on regulated markets with the applicable financial reporting framework in 2023.
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ISSB Chair meets leaders in Africa

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The Chair of the International Sustainability Standards Board (ISSB), Emmanuel Faber, has met with the presidents of Kenya and Nigeria, as well as government ministers in South Africa. He was accompanied by ISSB member Ndidi Nnoli-Edozien.
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March 2024 IASB meeting notes posted

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The IASB met in London on 18-21 March 2024. We have posted our comprehensive Deloitte observer notes for all projects discussed during the meeting.
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Updated IASB and ISSB work plan — Analysis (March 2024)

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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 February 2024. Changes are few, but the work plan reveals that three IASB publications are to…
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Education workshop on IFRS 18

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The International Accounting Standards Board (IASB) in conjunction with the European Accounting Association (EAA) will hold a virtual education workshop on IFRS 18 'Presentation and Disclosure in Financial Statements' on 22 April 2024.
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