News and Publications

Pre-meeting summaries for the March 2024 IASB meeting

Pre-meeting summaries for the March 2024 IASB meeting

The IASB will meet in London on 18-21 March 2024. We have posted our pre-meeting summaries for the meeting that allow you to follow the IASB’s decision making more closely. We summarised the agenda papers made available by the IASB staff and point out the main issues to be discussed by the IASB and the…
GHG Protocol releases draft summaries of Scope 3 Standard feedback

GHG Protocol releases draft summaries of Scope 3 Standard feedback

The Greenhouse Gas (GHG) Protocol secretariat has released a draft summary report providing a detailed overview of stakeholder feedback from a survey it conducted on its Scope 3 Standard. In addition, the secretariat has released a proposal summary giving an overview of proposal submissions related to the Scope 3 Standard.
IASB proposes enhanced information on acquisitions

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.
CSSB publishes exposure drafts for first Canadian Sustainability Disclosure Standards

CSSB publishes exposure drafts for first Canadian Sustainability Disclosure Standards

The Canadian Sustainability Standards Board (CSSB) has published its proposals for the first Canadian Sustainability Disclosure Standards (CSDSs) based on IFRS S1 and IFRS S2. The consultation period is open until 10 June 2024.
Agenda for the March 2024 ASAF meeting

Agenda for the March 2024 ASAF meeting

The IFRS Foundation has released an agenda and meeting papers for the meeting of the Accounting Standards Advisory Forum (ASAF), which will be held in London on 25-26 March 2024.
C&S annual report reveals increase in sustainability policies

C&S annual report reveals increase in sustainability policies

Carrots & Sticks (C&S) has published the 2023 edition of its annual report, which presents a comprehensive assessment of environmental, social and governance (ESG) and sustainability policy worldwide. The report highlights the expanding nature of ESG and sustainability policies since 2020.
IFRS Interpretations Committee holds March 2024 meeting

IFRS Interpretations Committee holds March 2024 meeting

The IFRS Interpretations Committee (IFRS IC) met in London on 5 March 2024. The IFRS IC discussed the finalisation of two agenda decisions and gave input into one IASB project.
Pre-meeting summaries for the March 2024 ISSB meeting

Pre-meeting summaries for the March 2024 ISSB meeting

The ISSB will meet in Frankfurt on 13 March 2024. We have posted our pre-meeting summaries for the meeting that allow you to follow the ISSB’s decision making more closely. We summarised the agenda papers made available by the ISSB staff and point out the main issues to be discussed by the ISSB and the…
New and revised pronouncements as at 31 March 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…
March 2024 IASB meeting agenda posted

March 2024 IASB meeting agenda posted

The IASB has posted the agenda for its next meeting, which will be held in its offices in London on 18–21 March 2024. There are 11 topics on the agenda.