News and Publications

Podcast on Q1 2024 IFRS IC developments

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The IFRS Foundation has published a podcast on the developments of the IFRS Interpretations Committee (IFRS IC) during the first quarter of 2024.
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IPSASB publishes exposure draft on arrangements conveying rights over assets

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As part of phase two of its project on leases, the International Public Sector Accounting Standards Board (IPSASB) has released an exposure draft (ED) proposing additional amendments complementing the proposed amendments on leases released in January 2023.
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SSBJ publishes exposure drafts for sustainability disclosure standards in Japan

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The Sustainability Standards Board of Japan has published three exposure drafts that propose sustainability disclosure standards for Japan. The exposure drafts incorporate all requirements of the standards of the International Sustainability Standards Board (ISSB) and add, where necessary, jurisdiction-specific options entities can elect to apply.
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IFRS Foundation Trustees seek IASB Board members from Asia-Oceania

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The IFRS Foundation trustees are currently seeking nominations for two vacancies in the IASB’s Board from Asia-Oceania. The Board is comprised of 14 members containing a mix of experience in standard-setting, financial reporting, and education.
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IFRS Foundation seeks Trustee applications

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The IFRS Foundation is seeking Trustees from Africa, two from Asia-Oceania, and one from any part of the world ('at large') for terms beginning on 1 January 2025.
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IFRS Foundation trustees seeks IASB Board members from Asia-Oceania

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The IFRS Foundation trustees are currently seeking nominations for two vacancies in the IASB’s Board from Asia-Oceania. The Board is comprised of 14 members containing a mix of experience in standard-setting, financial reporting, and education.
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GRI publishes guidance documents on double materiality, due diligence and CSRD

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The Global Reporting Initiative (GRI) has published three new documents titled 'Guides for Policy Makers'. The guides cover double materiality, due diligence and the Corporate Sustainability Reporting Directive (CSRD).
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IASB proposes addendum to the exposure draft of the third edition of the IFRS for SMEs

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The International Accounting Standards Board (IASB) has published an exposure draft IASB/ED/2024/2 'Addendum to the Exposure Draft 'Third edition of the 'IFRS for SMEs' Accounting Standard''. Comments are requested by 31 July 2024.
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IASB publishes “Investor Perspectives” article on acquisitions reporting

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The IASB has issued the latest issue of 'Investor Perspectives'. In this edition, IASB Board member Zach Gast discusses proposed enhancements to acquisitions reporting and the revisions in Exposure Draft (ED) ‘Business Combinations — Disclosures, Goodwill and Impairment’ that aim to equip investors with better tools for evaluating companies’ acquisitions.
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2024 IFRS Accounting Taxonomy issued

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The IFRS Foundation has issued its 2024 IFRS Accounting Taxonomy. The IFRS Taxonomy enables electronic reporting of financial information prepared in accordance with IFRS Accounting Standards.
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