News and Publications

IPSASB develops climate-related disclosure standard for the public sector

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The International Public Sector Accounting Standards Board (IPSASB), with support from the World Bank, is currently developing a climate-related disclosures standard for the public sector. This will be the first IPSASB Sustainability Reporting Standard (IPSASB SRS) and a draft for public comment is expected in Q4 2024.
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IVSC perspectives paper on tangible assets

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The International Valuation Standards Council (IVSC) has issued a new perspectives paper focusing on the inspection of tangible assets in the valuation process.
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Ghana publishes roadmap for ISSB standards adoption

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The Institute of Chartered Accountants, Ghana (ICAG) has published a roadmap for the adoption of IFRS S1 and IFRS S2. The document sets out three phases for the adoption.
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Recording of the third IASB webinar on IFRS 18 implementation

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On 6 June 2024, the IASB offered the third 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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Accountancy Europe launches ‘ESRS perspectives’ publication series

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Accountancy Europe has launched a new publication series titled ‘ESRS perspectives’. The first paper in the series discusses the concept of materiality assessment under European Sustainability Reporting Standards (ESRS).
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Pre-meeting summaries for the June 2024 ISSB meeting

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The ISSB will meet in a hybrid format (virtual and in Frankfurt) on 12 June 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…
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FASB votes to propose integrating IAS 20 requirements into US GAAP

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At its meeting on 4 June 2024, the Financial Accounting Standards Board (FASB) discussed its project on accounting for government grants and decided, essentially, to propose to insert the requirements of IAS 20 'Accounting for Government Grants and Disclosure of Government Assistance' into US generally accepted accounting principles (US GAAP).
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June 2024 IASB meeting agenda posted

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The IASB has posted the agenda for its next meeting, which will be held in its offices in London on 19–21 June 2024 and will include a joint session with the FASB via video conference on 21 June 2024. There are nine topics on the agenda.
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Meeting summary of the May 2024 MCCG meeting

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The IASB's Management Commentary Consultative Group (MCCG) met on 21 May 2024 via video conference. A summary of the discussions at the meeting is now available.
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Recording of the first 'Perspectives on sustainability disclosure' webinar

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The IFRS Foundation has published a recording of its first 'Perspectives on sustainability disclosure' webinar. The webinar was titled 'The business case for early adoption'.
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