News and Publications

DPOC approves shortened comment period for proposed amendments to IFRS 9 and IFRS 7 related to power purchase agreements

by /in /
In an additional meeting today, the Due Process Oversight Committee (DPOC) discussed a possible shortened comment period for the IASB exposure draft on power purchase agreements expected to be published in May 2024.
Read more

Agenda for the March 2024 DPOC meeting

by /in /
The Due Process Oversight Committee (DPOC) will meet on 21 March 2024 via video conference.
Read more

IASB proposes enhanced information on acquisitions

by /in /
The International Accounting Standards Board (IASB) has published an exposure draft IASB/ED/2024/1 'Business Combinations — Disclosures, Goodwill and Impairment (Proposed amendments to IFRS 3 and IAS 36)'. Comments are requested by 15 July 2024.
Read more

New and revised pronouncements as at 31 March 2024

by /in /
Our popular summary of new and revised financial reporting requirements, updated for financial reporting periods ending on 31 March 2024. This listing can be used to perform a quick check that new financial reporting requirements such as new and revised accounting standards and interpretations, and amendments to standards and interpretations, have been fully considered in…
Read more

IASB announces webcast series on forthcoming IFRS Accounting Standard for Subsidiaries without Public Accountability

by /in /
In anticipation of the forthcoming IFRS Accounting Standard for Subsidiaries Without Public Accountability, a series of informative webcasts have been made available. These webcasts offer key insights into the upcoming standard and aim to provide a comprehensive understanding of the standard from various perspectives and shed light on its implications for eligible companies.
Read more

IFRS Foundation releases summary of national standard-setters' research on materiality judgement guidance

by /in /
The IFRS Foundation has issued a comprehensive summary that compiled evidence from national accounting standard-setters concerning the impact of guidance on materiality judgements within IFRS Accounting Standards and related materials.
Read more

IFRS Sustainability Symposium 2024

by /in /
The IFRS Sustainability Symposium 2024 will take place on 22 February 2024 at the Javits Center in New York City, USA. It will be an in-person event with an option for virtual attendance.
Read more

2024 required and annotated required IFRS Accounting Standards now available

by /in /
The IFRS Foundation announces that the annual publication formerly known as the 'Blue Book' is now available.
Read more