IFRS and Corporate Reporting News

IFRS and Corporate Reporting News is BDO's regular update on what's just arrived in the world of IFRS Accounting Standards and Corporate Reporting. On this page, you'll find daily reporting of IFRS Accounting Standards and Corporate Reporting developments, including exposure drafts, new publications and resources, training, and much more. 

• April 2024 - BDO publishes ISRB 2024/03 31 March 2024 Sustainability Reporting Update
• April 2024 - Brazil consults on sustainability reporting standards
• April 2024 - European Parliament postpones adoption of sector-specific ESRSs for EU companies and general ESRSs for non-EU companies 
• April 2024 - IPSASB releases Exposure Draft Amendments to Consider IFRIC Interpretations
• April 2024 - IASB publishes project summary concluding its project on Business Combinations under Common Control
• April 2024 - April 2024 ISSB meeting agenda and agenda papers available
• April 2024 - April 2024 IASB meeting agenda and agenda papers available
• April 2024 - BDO releases IFRB 2024/04 IASB publishes IFRS 18 Presentation and Disclosure in Financial Statements
• April 2024 - ESRB publishes report on climate-related risks in financial statements
• April 2024 - ISSB releases first episode of new podcast series on ISSB Implementation Insights
• April 2024 - IFRS Foundation publishes introductory article on digital financial reporting
• April 2024 - April 2024 IFRS for SMEs Accounting Standard Update available
• April 2024 - March 2024 Global Preparers Forum meeting summary available
• April 2024 - IASB publishes IFRS 18 Presentation and Disclosure in Financial Statements
• April 2024 - Japan issues Exposure Drafts of Sustainability Disclosure Standards
• April 2024 - US SEC stays climate-related disclosures
• April 2024 - IPSASB issues Exposure Draft on Arrangements Conveying Rights over Assets
• April 2024 - March 2024 Capital Markets Advisory Committee meeting summary available
• April 2024 - BDO publishes Q1 Illustrative IFRS Financial Statements (31 March 2024)
• April 2024 - BDO publishes IFRB 2024/03 IASB publishes Exposure Draft – Business Combinations – Disclosures, Goodwill and Impairment
• March 2024 - Hong Kong releases vision statement on sustainability disclosure ecosystem
• March 2024 - GRI publishes guidance on double materiality, due diligence and CSRD
• March 2024 - ISSB Chair meets with leaders in Africa
• March 2024 - ESMA publishes report on corporate reporting enforcement and regulatory activities for 2023
• March 2024 - IASB Member Zach Gast discusses proposed improvements to acquisitions reporting in new issue of Investor Perspectives
• March 2024 - IFRS Foundation publishes IFRS Accounting Taxonomy 2024
• March 2024 - March 2024 IASB Update now available
• March 2024 - IASB launches consultation on supplementary proposals to update the IFRS for SMEs Accounting Standard
• March 2024 - IASB to issue IFRS 18 Presentation and Disclosure in Financial Statements on 9 April 2024
• March 2024 - BDO submits comment letter to the IASB on Exposure Draft 2023/5 Financial Instruments with Characteristics of Equity
• March 2024 - BDO publishes IFRB 2024/02 Amendments to IAS 1 - Clarification of the Meaning of 'Settlement' in the Classification of Liabilities
• March 2024 - Canada proposes Sustainability Disclosure Standards
• March 2024 - March 2024 Accounting Standards Advisory Forum meeting agenda and meeting papers now available
• March 2024 - March 2024 IASB meeting agenda and meeting papers now available
• March 2024 - IASB releases Exposure Draft Business Combinations – Disclosures, Goodwill and Impairment
• March 2024 - India’s Central Bank publishes draft disclosure framework on Climate-related Financial Risks
• March 2024 - EFRAG releases second set of technical Explanations to assist ESRS implementation
• March 2024 - IFRS Foundation Monitoring Board reaffirms importance of ongoing oversight
• March 2024 - IFRS Foundation announces annual conference 2024
• March 2024 - IASB releases webcasts on forthcoming IFRS Accounting Standard for Subsidiaries without Public Accountability
• March 2024 - March 2024 ISSB meeting agenda and meeting papers now available
• March 2024 - March 2024 TIG on IFRS S1 and IFRS S2 meeting agenda and meeting papers now available
• March 2024 - March 2024 Capital Markets Advisory Committee meeting agenda and meeting papers now available
• March 2024 - March 2024 Sustainability Standards Advisory Forum meeting agenda and meeting papers now available
• March 2024 - US SEC finalises Climate-related Disclosure Rules
• March 2024 - IFAC, AICPA and CIMA study shows increasing maturity in sustainability reporting
• March 2024 - CSDDD Fails to Pass
• March 2024 - SEC to hold public meeting to consider climate disclosure rules
• March 2024 - BDO IFR Advisory publishes FAQs on use of IFRS Foundation Trade Marks
• March 2024 - February 2024 ISSB Update now available
• March 2024 - February 2024 IASB Update now available
• March 2024 - IFRS Foundation publishes summary of national standard-setters research on materiality judgement guidance
• February 2024 - IPSASB releases updated IPSAS-IFRS Alignment Dashboard 
• February 2024 - ISSB releases webcast and educational material on industry-specific disclosures
• February 2024 - January 2024 Accounting Standards Advisory Forum meeting summary now available
• February 2024 - February 2024 IFRS Taxonomy Consultative Group meeting summary now available
• February 2024 - March 2024 IFRS Interpretations Committee meeting agenda and meeting papers now available
• February 2024 - March 2024 Global Preparers Forum meeting agenda and meeting papers now available
• February 2024 - Malaysia launches consultation on adoption of ISSB standards
• February 2024 - IFVI and VBA publish Exposure Draft for GHG Emissions Topic Methodology
• February 2024 - Illinois introduces Climate Act 
• February 2024 - Major Chinese stock markets release draft guidelines for sustainability reporting 
• February 2024 - EU Council and Parliament agree to delay sustainability reporting for certain sectors and third-country companies by two years
• February 2024 - EFRAG launches survey on post-implementation review of IFRS 16
• February 2024 - February 2024 ISSB meeting agenda and meeting papers now available 
• February 2024 - February 2024 IASB meeting agenda and meeting papers now available
• February 2024 - BDO releases ISRB 2024/01 31 December 2023 Year-end Sustainability Reporting Update
• February 2024 - GRI Issues Standard for Mining Sector
• February 2024 - EFRAG launches consultation on the draft XBRL taxonomy for ESRS Set 1
• February 2024 - EFRAG releases first set of technical Explanations to assist ESRS implementation 
• February 2024 - IASB releases webcast series on FICE Exposure Draft
• February 2024 - IASB releases webcast on IFRS 18
• February 2024 - BDO submits comment letters to the IASB on two IFRIC Tentative Agenda Decisions
• February 2024 - BDO publishes IFRS Accounting Standards At a Glance - 31 December 2023
• February 2024 - GRI publishes updated Biodiversity Standard
• February 2024 - IPSASB releases two exposure drafts on natural resources
• February 2024 - IESBA proposes standards for ethical considerations for sustainability assurance
• February 2024 - One IFRIC Agenda Decision published in an addendum to November 2023 IFRIC Update 
• February 2024 - January 2024 IASB and joint IASB-ISSB Update available
• January 2024 - BDO publishes IFRB 2024/01 - 31 December 2023 Year-end IFRS Accounting Standards Update
• January 2024 - EFRAG launches public consultation on two Exposure Drafts on Sustainability Reporting Standards for SMEs
• January 2024 - Australian Government proposes climate-related disclosure requirements for large businesses and financial institutions
• January 2024 - EFRAG submits Endorsement Advice Letter on amendments to IAS 21
• January 2024 - December 2023 SME Implementation Group meeting summary now available
• January 2024 - January 2024 Accounting Standards Advisory Forum meeting papers now available
• January 2024 - January 2024 IASB and joint IASB-ISSB meeting papers now available
• January 2024 - IFRS Foundation and GRI publish summary of interoperability considerations for GHG emissions
• January 2024 - November 2023 IFRS Advisory Council meeting summary now available
• January 2024 - December 2023 Accounting Standards Advisory Forum meeting summary now available
• January 2024 - November 2023 Global Preparers Forum meeting summary now available
• January 2024 - EFRAG and TNFD sign a cooperation agreement
• January 2024 - EFRAG publishes draft ESRS Implementation Guidance
• January 2024 - Hyperinflationary economies: IPTF’s November 2023 Discussion Document on Monitoring Inflation in Certain Countries now published
• December 2023 - ISSB issues targeted amendments to enhance the international applicability of the SASB standards
• December 2023 - IFRS Foundation publishes new educational material on IFRS S2
• December 2023 - EFRAG Endorsement Status Report reflects amendments to IAS 1
• December 2023 - November 2023 Consultative Group for Rate Regulation meeting summary available
• December 2023 - December 2023 IFRS for SMEs Accounting Standard Update available
• December 2023 - IOSCO publishes its recommendations on Accounting for Goodwill
• December 2023 - December 2023 ISSB Update available
• December 2023 - December 2023 IASB Update available
• December 2023 - BDO publishes IFRB 2023/11 Accounting in Times of Uncertainty
• December 2023 - TCFD officially disbanded at COP28
• December 2023 - IASB releases second webcast on the forthcoming IFRS Accounting Standard for subsidiaries
• December 2023 - BDO submits comments letter to the IASB on ED Annual Improvements – Volume 11
• December 2023 - BDO publishes illustrative financial statements as at 31 December 2023
• December 2023 - Erkki Liikanen at COP28: Speech on progress and priorities to advance global sustainability disclosures
• December 2023 - IFRS Foundation and ISO commit to future cooperation towards effective communication about sustainability-related risks and opportunities
• December 2023 - Emmanuel Faber to continue as ISSB Chair until end of 2027
• December 2023 - Close to 400 organisations commit to advance ISSB climate global baseline
• December 2023 - IFRS Foundation launches knowledge hub to support capacity building for the ISSB standards
• December 2023 - November 2023 IFRIC Update available
• December 2023 - IASB publishes summary of completed project on extractive activities
• December 2023 - December 2023 ISSB meeting agenda and meeting papers now available
• December 2023 - December 2023 IASB meeting agenda and meeting papers now available
• November 2023 - UK TPT launches consultation on sector-specific guidance for developing climate transition plans
• November 2023 - Basel Committee proposes framework to address climate-related financial risks to the global banking system
• November 2023 - Accounting for Sustainability (A4S) releases third edition of ‘Navigating the Reporting Landscape’
• November 2023 - Multilateral Development Banks confirm support for work of the ISSB at COP28
• November 2023 - EFRAG publishes academic study on costs and benefits of the adoption of IFRS 15
• November 2023 - Report from the September 2023 IFASS meeting now available
• November 2023 - October 2023 Emerging Economies Group meeting summary now available
• November 2023 - October 2023 Capital Markets Advisory Committee meeting summary now available
• November 2023 - IASB publishes Exposure Draft Financial Instruments with Characteristics of Equity
• November 2023 - The New Zealand XRB publishes guidance on climate-related matters in financial statements
• November 2023 - EFRAG Endorsement Status Report reflects amendments to IFRS 16 Lease Liability in a Sale and Leaseback 
• November 2023 - The European Banking Authority publishes monitoring report on IFRS 9 Implementation by EU Institutions 
• November 2023 - IFRS Foundation publishes explainer video on the functioning of IFRIC
• November 2023 - IASB releases webcast on forthcoming IFRS Accounting Standard for subsidiaries 
• November 2023 - IASB releases key highlights from the 2023 IASB Research Forum 
• November 2023 - November 2023 Consultative Group for Rate Regulation agenda and meeting papers available 
• November 2023 - November 2023 IFRIC meeting agenda and meeting papers available 
• November 2023 - November 2023 IASB meeting Update now available
• November 2023 - November 2023 ISSB meeting Update now available
• November 2023 - EFRAG and CDP announce collaboration to accelerate market uptake of ESRS
• November 2023 - EFRAG to host a conference on ‘European corporate reporting: two pillars for success’ in November 2023
• November 2023 - FRC UK publishes thematic review on IFRS 17 Interim Disclosures in the First Year of Application 
• November 2023 - November 2023 Islamic Finance Consultative Group agenda and meeting papers available 
• November 2023 - December 2023 Accounting Standards Advisory Forum agenda and meeting papers available 
• November 2023 - October 2023 Trustees of the IFRS Foundation and Due Process Oversight Committee meeting summary available
• November 2023 - October 2023 Consultative Group for Rate Regulation meeting summary now available
• November 2023 - IPSASB issues IPSAS 49 Retirement Benefit Plans 
• November 2023 - Hong Kong Stock Exchange delays mandatory ISSB disclosure
• November 2023 - EFRAG Endorsement Status Report reflects Amendments to IAS 12 International Tax Reforms - Pillar Two Model Rules
• November 2023 - October 2023 IFRS Taxonomy Consultative Group meeting summary available
• November 2023 - GRI establishes Sustainability Innovation Lab in coordination with the IFRS Foundation
• November 2023 - Inaugural meeting of the Transition Implementation Group on IFRS S1 and IFRS S2 – agenda and meeting papers available
• November 2023 - IFRS Foundation publishes updates to the IFRS Accounting Taxonomy 2023 
• November 2023 - IFRS Foundation publishes Compilation of Agenda Decisions – Volume 9
• November 2023 - November 2023 ISSB meeting agenda and meeting papers now available
• November 2023 - November 2023 IASB meeting agenda and meeting papers now available
• November 2023 - October 2023 ISSB Update available
• November 2023 - November 2023 Global Preparers Forum agenda and meeting papers available
• November 2023 - November 2023 IFRS Advisory Council agenda and meeting papers available
• November 2023 - Three IFRIC Agenda Decisions published in an addendum to September 2023 IFRIC Update 
• November 2023 - October 2023 IASB Update available
• November 2023 - September 2023 Accounting Standards Advisory Forum Meeting summary available
• October 2023 - BDO publishes ISRB 2023/05 - Q3 2023 Sustainability Reporting Update
• October 2023 - BDO submits comment letter to the IASB on RFI on PIR of IFRS 15
• October 2023 - BDO publishes IFRB 2023/10 - Hyperinflationary Economies Update as at 31 October 2023
• October 2023 - UK launches consultation on Scope 3 emissions reporting
• October 2023 - AASB releases exposure draft of sustainability disclosure standards based on IFRS S1 and S2
• October 2023 - Brazil to incorporate ISSB standards into regulatory framework
• October 2023 - EFRAG Launches Q&A platform to support ESRS implementation
• October 2023 - ESMA releases common enforcement priorities and thematic climate publication
• October 2023 - October 2023 National Standard-setters newsletter available
• October 2023 - October 2023 Emerging Economies Group agenda and meeting papers available
• October 2023 - Adoption of ESRS completed on 21 October 2023
• October 2023 - 2023 TCFD status report published
• October 2023 - ACCA publishes guidance on managing the ethics and independence risks associated with sustainability reporting
• October 2023 - European Commission announces plan to delay adoption of sector-specific ESRS
• October 2023 - Members of the European Parliament vote against a motion to reject the ESRS
• October 2023 - October 2023 IASB agenda and meeting papers available
• October 2023 - October 2023 ISSB agenda and meeting papers available
• October 2023 - BDO publishes IFRS Accounting Standards In Practice - IFRS 16 (2023/2024)
• October 2023 - BDO publishes Sustainability at a Glance - IFRS Sustainability Disclosure Standards
• October 2023 - ESMA publishes 28th Extract from Enforcement Decisions database
• October 2023 - SASB publishes blackline documents detailing revised SASB standards
• October 2023 - September 2023 Due Process Oversight Committee agenda and meeting papers available
• October 2023 - October 2023 Capital Markets Advisory Committee agenda and meeting papers available
• October 2023 - October 2023 Consultative Group for Rate Regulation agenda and meeting papers available
• October 2023 - IASB member Nick Anderson discusses cash flow economics in new issue of Investor Perspectives
• October 2023 - California adopts two laws requiring climate disclosures
• October 2023 - EFRAG submits Endorsement Advice Letter on amendments to IAS 7 and IFRS 7
• October 2023 - IPSASB launches consultation on proposed work program for 2024-2028
• October 2023 - IASB proposes updates to the IFRS Accounting Taxonomy 2023
• October 2023 - October 2023 IFRS Taxonomy Consultative Group agenda and meeting papers available
• October 2023 - September 2023 joint FASB-IASB education meeting summary available
• October 2023 - IASB issues amendments to the IFRS for SMEs Accounting Standard related to international tax reform 
• September 2023 - IFR4NPO publishes second exposure draft of proposed guidance
• September 2023 - New consolidated text of the IFRS Accounting Standards adopted by the European Commission published 
• September 2023 - IASB Chair addresses World Standard-setters Conference 2023
• September 2023 - September 2023 IASB Update available
• September 2023 - September 2023 IFRS for SMEs Accounting Standard Update available
• September 2023 - IASB to issue International Tax Reform—Pillar Two Model Rules—Amendments to the IFRS for SMEs Standard on 29 September 2023 
• September 2023 - BDO submits comment letter to the IASB on Request for Information on Post-implementation Review of IFRS 9 Financial Instruments - Impairment
• September 2023 - UKEB publishes reports from its research project on climate-related matters
• September 2023 - TNFD publishes its recommendations for nature-related risk management and disclosure
• September 2023 - IASB to explore ways to improve reporting of climate-related and other uncertainties in the financial statements
• September 2023 - September 2023 FASB-IASB joint education meeting agenda and meeting papers now available
• September 2023 - September 2023 IFRIC Update now available
• September 2023 - September 2023 ISSB Update now available
• September 2023 - BDO publishes IFRB 2023/09 - Primary Financial Statements - Briefing on the Replacement to IAS 1
• September 2023 - BDO publishes Sustainability At a Glance - European Sustainability Reporting Standards (ESRS)
• September 2023 - G20 welcome ISSB’s Sustainability Disclosure Standards
• September 2023 - September 2023 Accounting Standards Advisory Forum meeting agenda and meeting papers available
• September 2023 - September 2023 IASB meeting agenda and meeting papers available
• September 2023 - IASB proposes annual improvements to IFRS Accounting Standards
• September 2023 - September 2023 ISSB meeting agenda and meeting papers available
• September 2023 - EFRAG and GRI issue joint statement on interoperability
• September 2023 - ISSB Vice-chair discusses current agenda of the ISSB and cooperation with EU institutions
• September 2023 - July 2023 SME Implementation Group meeting summary available
• September 2023 - September 2023 ISSB meeting agenda available
• September 2023 - EFRAG and GRI issue joint statement on interoperability
• September 2023 - ISSB Vice-chair discusses current agenda of the ISSB and cooperation with EU institutions
• September 2023 - July 2023 SME Implementation Group meeting summary available
• September 2023 - September 2023 ISSB meeting agenda available
• September 2023 - BDO releases IFRB 2023/08 IASB issues amendments to IAS 21 – Lack of Exchangeability
• September 2023 - August 2023 supplementary IASB update available
• September 2023 - September 2023 IFRS Interpretations Committee agenda and meeting papers available
• September 2023 - BDO submits comment letter to ISSB on Request for Information – Consultation on Agenda Priorities
• August 2023 - IPSASB releases updated IPSAS-IFRS Alignment Dashboard
• August 2023 - Key takeaways from ISSB’s IFRS Integrated Thinking & Reporting Conference
• August 2023 - July 2023 Accounting Standards Advisory Forum meeting summary available
• August 2023 - Insights from the 2023 IFRS Foundation Conference
• August 2023 - IAASB publishes video on its draft sustainability assurance standard (ISSA 5000)
• August 2023 - IASB issues amendments to IAS 21 The Effects of Changes in Foreign Exchange Rates
• August 2023 - BDO publishes ISRB 2023/04 Q2 2023 Sustainability Reporting Update
• August 2023 - GRI Welcomes ESRS Adoption
• August 2023 - UK to endorse IFRS Sustainability Disclosure Standards (SDS) and to issue UK SDS based on IFRS SDS
• August 2023 - IFAC Calls on G20 to Support SDS
• August 2023 - IASB publishes editorial corrections
• August 2023 - June 2023 Capital Markets Advisory Committee and Global Preparers Forum meeting summary available
• August 2023 - August 2023 supplementary IASB meeting agenda and meeting papers now available
• August 2023 - BDO releases IFRB 2023/07 30 June 2023 Period-end IFRS Accounting Standards Update
• August 2023 - September 2023 World Standard Setters meeting – programme now available
• August 2023 - July 2023 IFRS Taxonomy Consultative Group meeting summary now available
• August 2023 - July 2023 Due Process Oversight Committee meeting summary now available
• August 2023 - June 2023 IFRS Advisory Council meeting summary now available
• August 2023 - July 2023 IASB Update now available
• August 2023 - July 2023 ISSB Update now available
• August 2023 - IAASB issues proposed International Standard on Sustainability Assurance
• August 2023 - EFRAG publishes assessment of interoperability between ESRS 2 & ESRS S1 and IFRS S1 & S2
• August 2023 - European Commission adopts ESRS
• July 2023 - EFRAG issues draft comment letter in response to IASB’s Request for Information on Post-implementation Review of IFRS 15
• July 2023 - FRC publishes thematic review of climate-related metrics and targets
• July 2023 - ISSB consults on the Proposed IFRS Sustainability Disclosure Taxonomy 
• July 2023 - IOSCO endorses IFRS Sustainability Disclosure Standards
• July 2023 - IFRS Foundation publishes comparison of IFRS S2 with the TCFD recommendations
• July 2023 - IASB concludes its decision-making on two projects: Primary Financial Statements and Subsidiaries without Public Accountability: Disclosures
• July 2023 - Stefano Bianchi of BDO Italy appointed to the Board of Directors of OIC, the Italian national standard setter
• July 2023 - BDO publishes H1 Illustrative IFRS Financial Statements (30 June 2023)
• July 2023 - FSB submits report addressing financial risks from climate-change to the G20
• July 2023 - EFRAG seeks comments on its draft Endorsement Advice on Supplier Finance Arrangements (Amendments to IAS 7 and IFRS 7)
• July 2023 - Issue 28 of the Investor Update published by the IASB
• July 2023 - June 2023 Trustees of the IFRS Foundation and Due Process Oversight Committee meeting summary now available
• July 2023 - July 2023 Sustainability Standards Advisory Forum agenda and meeting papers now available
• July 2023 - July 2023 IASB agenda and meeting papers now available
• July 2023 - BDO submits comment letter to IASB on Exposure Draft 2023/2 Amendments to the Classification and Measurement of Financial Instruments
• July 2023 - IFAC comments on the draft delegated Act on ESRS noting the need to align key concepts between the ESRS and the IFRS Sustainability Standards
• July 2023 - Accountancy Europe comments on the draft delegated Act on ESRS calling for alignment between the ESRS and the IFRS Sustainability Standards
• July 2023 - Financial Stability Board to work with the ISSB, IOSCO and other bodies to promote wide use of the ISSB Standards
• July 2023 - May 2023 report of the Emerging Economies Group meeting now available
• July 2023 - July 2023 ISSB meeting agenda and agenda papers now available
• July 2023 - Financial Stability Board asks IFRS Foundation to take over TCFD’s monitoring responsibilities
• July 2023 - IFAC comments on the draft delegated Act on ESRS noting the need to align key concepts between the ESRS and the IFRS Sustainability Standards
• July 2023 - Accountancy Europe comments on the draft delegated Act on ESRS calling for alignment between the ESRS and the IFRS Sustainability Standards
• July 2023 - Financial Stability Board to work with the ISSB, IOSCO and other bodies to promote wide use of the ISSB Standards
• July 2023 - May 2023 report of the Emerging Economies Group meeting now available
• July 2023 - July 2023 ISSB meeting agenda and agenda papers now available
• July 2023 - Financial Stability Board asks IFRS Foundation to take over TCFD’s monitoring responsibilities
• July 2023 - Hyperinflationary economies: IPTF’s May 2023 Discussion Document on Monitoring Inflation in Certain Countries now published
• July 2023 - IFRS Foundation issues updated version of educational material on consideration of climate-related matters when applying IFRS Accounting Standards
• July 2023 - BDO releases IFRB 2023/06 Implications of IFRS 17 for Non-insurers
• June 2023 - April 2023 IFASS meeting report available
• June 2023 - IASB Chair discusses financial reporting in uncertain times and IASB’s role in meeting investors’ information needs
• June 2023 - July 2023 IFRS Taxonomy Consultative Group agenda and meeting papers now available
• June 2023 - July 2023 Accounting Standards Advisory Forum agenda and meeting papers now available
• June 2023 - July 2023 SME Implementation Group agenda and meeting papers now available
• June 2023 - June 2023 IASB Update now available
• June 2023 - IOSCO launches a consultation on goodwill
• June 2023 - IASB publishes Request for Information: Post-implementation Review of IFRS 15 Revenue from Contracts with Customers
• June 2023 - ISSB issues webcasts on IFRS S1 and IFRS S2
• June 2023 - ISSB issues inaugural sustainability standards - IFRS S1 and IFRS S2
• June 2023 - BDO releases ISRB 2023/03 ISSB issues IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures
• June 203 - IPSASB to develop climate-related disclosure standard
• June 2023 - UK Financial Reporting Council publishes a thematic review on IFRS 13
• June 2023 - June 2023 IFRS for SMEs Accounting Standard Update now available
• June 2023 - IFRS Foundation opens ISSB office in Beijing
• June 2023 - ISSB to issue IFRS S1 and IFRS S2 on 26 June 2023
• June 2023 - June 2023 IFRIC Update now available
• June 2023 - June 2023 IASB agenda and meeting papers now available
• June 2023 - Draft delegated act released – significant modifications to European Sustainability Reporting Standards
• June 2023 - EFRAG issues Draft Comment Letter on ISSB’s Exposure Draft on International Applicability of SASB Standards
• June 2023 - EFRAG issues Draft Comment Letter on ISSB’s Request for Information on Agenda Priorities
• June 2023 - EFRAG submits its Endorsement Advice on International Tax Reform—Pillar Two Model Rules (Amendments to IAS 12) to the European Commission
• June 2023 - World Economic Forum announces establishment of Forum ISSB Preparers Group  
• June 2023 - June 2023 Due Process Oversight Committee agenda and meeting papers now available
• June 2023 - June 2023 Capital Markets Advisory Committee and Global Preparers Forum agenda and meeting papers now available
• June 2023 - June 2023 IFRS Advisory Council agenda and meeting papers now available
• June 2023 - BDO releases IFRB 2023/05 IASB issues Amendments to IAS 7 & IFRS 7 – Supplier Finance Arrangements
• June 2023 - BDO releases IFRB 2023/04 IASB issues Amendments to IAS 12 – International Tax Reform – Pillar Two Model Rules
• June 2023 - IFRS Foundation Trustees and IFRS Foundation Monitoring Board agree updated MOU
• June 2023 - May 2023 Due Process Oversight Committee meeting summary now available
• June 2023 - IASB proposes amendments to IFRS for SMEs Accounting Standard related to International Tax Reform  
• June 2023 - June 2023 IFRS Interpretations Committee agenda and meeting papers now available
• June 2023 - May 2023 IASB Update now available
• June 2023 - ESAs put forward common understanding of greenwashing
• June 2023 - IASB launches post-implementation review of expected credit loss requirements in IFRS 9
• May 2023 - May 2023 Islamic Finance Consultative Group agenda and meeting papers now available
• May 2023 - May 2023 ISSB Update now available
• May 2023 - IASB issues amendments to IAS 7 and IFRS 7 on disclosure requirements for supplier finance arrangements
• May 2023 - IASB issues amendments to IAS 12 to provide temporary exception to the requirements from accounting for deferred tax arising from Pillar Two model rules
• May 2023 - IPSASB releases updated IPSAS-IFRS Alignment Dashboard
• May 2023 - IFRS Foundation publishes educational material on considerations of climate-related matters when applying IFRS for SMEs Accounting Standard
• May 2023 - March 2023 Capital Markets Advisory Committee meeting summary now available
• May 2023 - May 2023 IASB meeting agenda and meeting papers now available
• May 2023 - IASB moves Equity Method project to standard-setting work plan
• May 2023 - April 2023 IFRS Advisory Council meeting summary now available
• May 2023 - March 2023 Accounting Standards Advisory Forum meeting summary now available
• May 2023 - May 2023 ISSB meeting agenda and meeting papers now available
• May 2023 - EFRAG publishes draft comment letter on Exposure Draft Amendments to the Classification and Measurement of Financial Instruments (Proposed amendments to IFRS 9 and IFRS 7)
• May 2023 - ISSB seeks feedback on proposed methodology for enhancing the international applicability of the SASB Standards
• May 2023 - May 2023 Supplementary IASB Update now available
• May 2023 - April 2023 Sustainability Consultative Committee meeting summary now available
• May 2023 - May 2023 Emerging Economies Group agenda and meeting papers now available
• May 2023 - IFRS Foundation publishes Compilation of Agenda Decisions – Volume 8
• May 2023 - IFRIC Agenda Decision on Definition of a Lease - Substitution Rights published in an Addendum to the March 2023 IFRIC Update
• May 2023 - April 2023 IASB Update now available
• May 2023 - ISSB seeks feedback on its priorities for next two-year work plan
• April 2023 - April 2023 ISSB Update now available
• April 2023 - EFRAG requests comments on preparatory draft for the endorsement advice on International Tax Reforms – Pillar Two Model Rules (Amendments to IAS 12)
• April 2023 - BDO publishes ISRB 2023/02 Q1 2023 Sustainability Reporting Update
• April 2023 - March 2023 Global Preparers Forum meeting summary now available
• April 2023 - April 2023 Integrated Reporting and Connectivity Council agenda and meeting papers now available
• April 2023 - April 2023 IASB agenda and meeting papers now available
• April 2023 - ISSB to consult on future priorities and international applicability of SASB Standards
• April 2023 - April 2023 IASB Supplementary Update now available
• April 2023 - April 2023 ISSB agenda and meeting papers now available
• April 2023 - IASB confirms temporary relief from deferred tax accounting following OECD Pillar Two tax reform
• April 2023 - EFRAG submits its Endorsement Advice on Amendments to IAS 1 to the European Commission
• April 2023 - February 2023 IFRS Advisory Council meeting summary available
• April 2023 - IFRS Foundation publishes 2022 Annual Report
• April 2023 - April 2023 ISSB supplementary meeting Update: ISSB decides to prioritise climate-related disclosures to support initial application
• April 2023 - April 2023 IASB supplementary meeting agenda and meeting papers available
• April 2023 - BDO publishes Q1 Illustrative IFRS Financial Statements (31 March 2023)
• April 2023 - BDO releases IFRB 2023/03 IASB publishes Exposure Draft – Amendments to the Classification and Measurement of Financial Instruments
• March 2023 - IOSCO releases report on international work to develop a global assurance framework for sustainability-related corporate reporting
• March 2023 - European Commission calls on EFRAG to prioritise implementation support for the first set of ESRS over the preparatory work for sector-specific standards
• March 2023 - ESMA publishes its 2022 Corporate Reporting Enforcement and Regulatory Activities Report
• March 2023 - ESMA publishes 27th Extract from Enforcement Decisions database
• March 2023 - March 2023 Trustees of the IFRS Foundation and Due Process Oversight Committee meeting summary available
• March 2023 - February 2023 IFRS Taxonomy Consultative Group meeting summary now available
• March 2023 - April 2023 IFRS Advisory Council agenda and meeting papers now available
• March 2023 - April 2023 ISSB supplementary meeting agenda and meeting papers now available
• March 2023 - March 2023 IASB Update now available
• March 2023 - March 2023 ISSB Update now available
• March 2023 - March 2023 IFRIC Update now available
• March 2023 - IFRS Foundation publishes IFRS Accounting Taxonomy 2023
• March 2023 - IASB initiates project to consider climate-related risks in financial statements
• March 2023 - IASB proposes narrow-scope amendments to classification and measurement requirements for financial instruments
• March 2023 - EFRAG publishes final comment letter in response to IASB’s Exposure Draft International Tax Reform - Pillar Two Model Rules (Proposed Amendments to IAS 12)
• March 2023 - EFRAG issues the set of Basis for Conclusions for its first set of draft ESRS
• March 2023 - March 2023 IFRS for SMEs Accounting Standard Update now available
• March 2023 - March 2023 Accounting Standards Advisory Forum agenda and meeting papers now available
• March 2023 - March 2023 IASB agenda and meeting papers now available
• March 2023 - EFRAG releases a series of educational videos on the first set of draft ESRS
• March 2023 - IPSASB releases updated IPSAS-IFRS Alignment Dashboard
• March 2023 - February 2023 Accounting Standards Advisory Forum meeting summary now available
• March 2023 - March 2023 IFRS Interpretations Committee agenda and meeting papers now available
• March 2023 - March 2023 ISSB agenda and meeting papers now available
• March 2023 - Key takeaways from the IFRS Sustainability Symposium
• March 2023 - IASB concludes project to improve its approach to developing disclosure requirements in IFRS Accounting Standards
• March 2023 - BDO submits comment letter in response to IASB’s Exposure Draft of the proposed amendments to IFRS for SMEs Accounting Standard
• March 2023 - BDO submits comment letter in response to IASB’s Exposure Draft International Tax Reform - Pillar Two Model Rules (Proposed Amendments to IAS 12)
• March 2023 - BDO publishes Sustainability At a Glance - ESRS E1 Climate Change
• February 2023 - January 2023 IFASS meeting report issued
• February 2023 - March 2023 Capital Markets Advisory Committee agenda and meeting papers now available
• February 2023 - February 2023 IASB Update now available
• February 2023 - G20 Finance Ministers look forward to early finalisation of ISSB’s inaugural standards
• February 2023 - February 2023 IFRS Taxonomy Consultative Group agenda and meeting papers now available
• February 2023 - March 2023 Global Preparers Forum agenda and meeting papers now available
• February 2023 - February 2023 ISSB Update now available
• February 2023 - ISSB approves entering the formal balloting process of its inaugural sustainability standards
• February 2023 - February 2023 IASB agenda and meeting papers now available
• February 2023 - BDO publishes Sustainability At a Glance - The Greenhouse Gas Protocol
• February 2023 - February 2023 ISSB agenda and meeting papers now available
• February 2023 - BDO submits comment letter on IFRIC Tentative Agenda Decision Definition of a Lease – Substitution Rights (IFRS 16)
• February 2023 - EFRAG publishes draft comment letter in response to IASB’s Exposure Draft International Tax Reform - Pillar Two Model Rules (Proposed Amendments to IAS 12)
• February 2023 - December 2022 ISSB Jurisdictional Working Group meeting summary now available
• February 2023 - December 2022 Accounting Standards Advisory Forum meeting summary now available
• February 2023 - January 2023 IASB Update now available
• January 2023 - January 2023 ISSB Update now available
• January 2023 - BDO publishes ISRB 2023/01 31 December year-end Sustainability Reporting Update
• January 2023 - December 2022 IFRS Taxonomy Consultative Group meeting summary now available
• January 2023 - January 2023 Accounting Standards Advisory Forum agenda and meeting papers now available
• January 2023 - January 2023 IASB agenda and meeting papers now available
• January 2023 - BDO releases IFRB 2023/02 IASB publishes Exposure Draft International Tax Reform—Pillar Two Model Rules
• January 2023 - December 2022 Due Process Oversight Committee meeting summary now available
• January 2023 - January 2023 ISSB agenda and meeting papers now available
• January 2023 - IASB publishes Exposure Draft International Tax Reform—Pillar Two Model Rules on 9 January 2023
• January 2023 - November 2022 ISSB Jurisdictional Working Group meeting summary now available
• January 2023 - MoU signed between IFRS Foundation and MoF China to establish an ISSB office in Beijing
• January 2023 - IASB to publish Exposure Draft International Tax Reform—Pillar Two Model Rules on 9 January 2023.
• January 2023 - BDO publishes IFRB 2023/01 31 December 2022 Year-end IFRS Update