IFRS Foundation announces new ITCG members
The IFRS Foundation has announced the appointments and reappointments of several members to the IFRS Taxonomy Consultative Group (ITCG). All appointments and reappointments take effect from 1 April 2024.
News and Publications
DPOC approves shortened comment period for proposed amendments to IFRS 9 and IFRS 7 related to power purchase agreements
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.
Agenda for the March 2024 DPOC meeting
The Due Process Oversight Committee (DPOC) will meet on 21 March 2024 via video conference.
IASB proposes enhanced information on acquisitions
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.
New and revised pronouncements as at 31 March 2024
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…
IASB announces webcast series on forthcoming IFRS Accounting Standard for Subsidiaries without Public Accountability
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.
IFRS Foundation releases summary of national standard-setters' research on materiality judgement guidance
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.
IFRS Sustainability Symposium 2024
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.