News and Publications

Agenda for the March 2024 DPOC meeting

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The Due Process Oversight Committee (DPOC) will meet on 21 March 2024 via video conference.
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IASB proposes enhanced information on acquisitions

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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.
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New and revised pronouncements as at 31 March 2024

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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…
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IASB announces webcast series on forthcoming IFRS Accounting Standard for Subsidiaries without Public Accountability

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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.
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IFRS Foundation releases summary of national standard-setters' research on materiality judgement guidance

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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.
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IFRS Sustainability Symposium 2024

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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.
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2024 required and annotated required IFRS Accounting Standards now available

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The IFRS Foundation announces that the annual publication formerly known as the 'Blue Book' is now available.
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GRI publishes update to its biodiversity standard

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The Global Reporting Initiative (GRI) has published ‘GRI 101: Biodiversity 2024’ which replaces ‘GRI 304: Biodiversity 2016’. The revised standard is designed to help entities to disclose their most significant impacts on biodiversity and is effective from 1 January 2026.
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