News and Publications

Updated IASB and ISSB work plan — Analysis (May 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 April 2024.
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ESMA publishes 29th enforcement decisions report

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The European Securities and Markets Authority (ESMA) has published further extracts from its confidential database of enforcement decisions taken by European national enforcers. This batch deals with decisions in relation to IAS 28, IAS 24, IAS 34/IAS36/IFRS13, IFRS 9, and IFRS 13.
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G7 Finance Ministers and Central Bank Governors call for global interoperability of sustainability reporting standards

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The Finance Ministers and Central Bank Governors of the G7 met in Stresa, Italy on 23-25 May 2024. In their final communiqué they note the role of sustainability reporting for the green transition.
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IFRS Foundation and GRI aim to deliver full interoperability between ISSB and GRI standards

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The IFRS Foundation and the Global Reporting Initiative (GRI) have announced that they will work together to optimise how ISSB and GRI standards can be used together to facilitate reporting on an entity's impacts, risks and opportunities, including risks that arise from the entity's impacts.
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IASB Chair discusses connectivity

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IASB Chair Andreas Barckow delivered a keynote address at the European Accounting Association (EAA) Annual Congress and spoke about the emerging priority of connectivity, the limitations of financial statements, and the risen significance of other reporting.
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Agenda for the May 2024 DPOC meeting

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The Due Process Oversight Committee (DPOC) will meet on 29 May 2024 via video conference.
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IFRS Foundation Trustees seek new Advisory Council Chair and members

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The Trustees of the IFRS Foundation are seeking eight new members and a new Chair for the IFRS Advisory Council. The positions are for a three-year appointment beginning on 1 January 2025 for the new members and on 1 February 2025 for the new Chair.
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IFRS Foundation proposes update to IFRS Taxonomy 2024

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The IFRS Foundation has issued a proposed IFRS Taxonomy Update, 'IFRS Accounting Taxonomy 2024 — Proposed Update 1 'IFRS 18 'Presentation and Disclosure in Financial Statements''.
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ISSB publishes webcasts on current and anticipated effects

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The International Sustainability Standards Board (ISSB) has published two webcasts on the disclosure requirements related to current and anticipated effects of sustainability-related risks and opportunities on an entity's financial position, financial performance and cash flows.
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May 2024 ISSB meeting notes posted

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The ISSB met on 16 May 2024 in Montreal. We have posted our comprehensive Deloitte observer notes for the project discussed during the meeting.
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