News and Publications

Agenda for June 2024 joint CMAC-GPF meeting

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Representatives from the International Accounting Standards Board (IASB) will meet with both the Capital Markets Advisory Council (CMAC) and Global Preparers Forum (GPF) in a hybrid conference on 13–14 June 2024. The agenda for the joint meeting has been released.
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China consults on Corporate Sustainability Disclosure Standard

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The Chinese Ministry of Finance (MoF) has published a consultation on 'Corporate Sustainability Disclosure Standard—Basic Standard'. The comment period ends on 24 June 2024.
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EFRAG finalises implementation guidance for ESRS

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EFRAG has published three non-authoritative implementation guidance documents on European Sustainability Reporting Standards (ESRS): EFRAG IG 1 ‘Materiality Assessment’, EFRAG IG 2 ‘Value Chain’ and EFRAG IG 3 ‘ESRS Datapoints’.
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June 2024 ISSB meeting agenda posted

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The International Sustainability Standards Board (ISSB) has posted the agenda for its meeting, which will be held in a hybrid format (virtual and in Frankfurt) on 12 June 2024. The ISSB will be discussing the enhancement of the Sustainability Accounting Standards Board (SASB) standards.
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IFR4NPO publishes third exposure draft

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International Financial Reporting for Non-Profit Organisations (IFR4NPO), an initiative to develop the first internationally applicable financial reporting guidance for non-profit organisations, has released 'International Non-Profit Accounting Guidance, Part 3'.
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Recording of the second IASB webinar on IFRS 18 implementation

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On 30 May 2024, the IASB offered the second of a series of live webinars aimed at facilitating a comprehensive understanding of the recently issued IFRS 18 'Presentation and Disclosure in Financial Statements'.
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EFRAG and IASB educational sessions on IFRS 18

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EFRAG and the IASB are offering two educational sessions on IFRS 18 'Presentation and Disclosure in Financial Statements'. The interactive webinars will introduce the main requirements and focus on certain requirements set out in the standard. Beside gaining a better understanding of the new requirements, the aim is to identify the resulting practical challenges.
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EFRAG publishes third set of technical explanations on ESRS

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EFRAG has published the third set of technical explanations to assist stakeholders in the implementation of the European Sustainability Reporting Standards (ESRS).
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ACCA publishes sustainability reporting guide for SMEs based on ISSB standards

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The Association of Chartered Certified Accountants (ACCA) has published a document titled 'Sustainability Reporting—SME Guide'. The guide is intended to support small- and medium-sized entities (SMEs) to disclose sustainability-related information that regulators and stakeholders increasingly demand.
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IASB finalises amendments regarding the classification and measurement of financial instruments

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The International Accounting Standards Board (IASB) has issued 'Amendments to the Classification and Measurement of Financial Instruments (Amendments to IFRS 9 and IFRS 7)' to address matters identified during the post-implementation review of the classification and measurement requirements of IFRS 9 'Financial Instruments'. The amendments are effective for reporting periods beginning on or after 1…
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