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22 July 2022 • Jens Freiberg is reappointed to the IFRS Interpretations Committee
30 November - 1 December 2020 Emerging Economies Group meeting report available
57 Organisations, including BDO, release open letter encouraging the EU to act on ESG Reporting
Accountancy Europe issues letter to European Commissioner on European Sustainability Standards
Agenda for the World Standard Setters Conference now available
Andreas Barckow, IASB Chair, delivers his inaugural speech at the World Standard-setters Virtual Conference
Annual exchange of views between the Committee of Economic and Monetary Affairs of the European Parliament and representatives of the IFRS Foundation
April 2021 IASB meeting papers available
April 2021 IASB Update available
April 2021 IFRIC Update available
April 2021 IFRS Advisory Council agenda and agenda papers available
April 2022 IFRIC update posted
April 2022 IFRS Advisory Council meeting summaries available
April 2023 IASB agenda and meeting papers now available
April 2023 IASB supplementary meeting agenda and meeting papers available
April 2023 IASB Supplementary Update now available
April 2023 IASB Update now available
April 2023 IFASS meeting report available
April 2023 IFRS Advisory Council agenda and meeting papers now available
April 2023 IFRS Advisory Council meeting summary now available
April 2023 Integrated Reporting and Connectivity Council agenda and meeting papers now available
April 2023 ISSB agenda and meeting papers now available
April 2023 ISSB supplementary meeting agenda and meeting papers now available
April 2023 ISSB supplementary meeting Update: ISSB decides to prioritise climate-related disclosures to support initial application
April 2023 ISSB Update now available
April 2023 Sustainability Consultative Committee meeting summary now available
ARC vote on IFRS 17 reflected in EFRAG Endorsement Status Report
Basis for Conclusions for EFRAG’s Climate Standard Prototype working paper published
BDO publishes IFRB 2022/01 31 December 2021 Year-end IFRS Update
BDO publishes IFRB 2022/02 Hyperinflationary Economies as at 31 December 2021
BDO publishes IFRB 2022/03 Hyperinflationary Economies Update - 30 April 2022
BDO publishes IFRB 2022/04 30 June 2022 period-end IFRS Update
BDO publishes IFRB 2022/05 IASB issues amendments to IFRS 16 - Lease liability in a sale and leaseback transaction
BDO publishes IFRB 2022/06 Hyperinflationary Economies Update - 31 October 2022
BDO publishes IFRB 2022/07 IASB issues amendments to IAS 1 - Non-current liabilities with covenants
BDO publishes IFRB 2022/08 Hyperinflationary Economies Update - 30 November 2022
BDO publishes IFRB 2022/09 Accounting in Times of Uncertainty
BDO publishes IFRB 2023/01 31 December 2022 Year-end IFRS Update
BDO publishes IFRS At a Glance - 31 December 2021
BDO publishes IFRS At a Glance - 31 December 2022
BDO publishes IFRS In Practice 2022/2023 - Accounting for Convertible Notes
BDO publishes Illustrative Financial Statements as at 31 December 2021
BDO publishes Illustrative Financial Statements as at 31 December 2022
BDO publishes ISRB 2022/01 31 December 2021 Year-end Sustainability Reporting Update
BDO publishes ISRB 2022/02 Q1 2022 Sustainability Reporting Update
BDO publishes ISRB 2022/03 - EU Sustainability Reporting - Comparison of Draft CSRD to NFRD Requirements (as of April 2022)
BDO publishes ISRB 2022/04 Q2 2022 Sustainability Reporting Update
BDO publishes ISRB 2022/05 - EU Reporting - Corporate Sustainability Reporting Directive (CSRD) Requirements (as of October 2022)
BDO publishes ISRB 2022/06 Q3 2022 Sustainability Reporting Update
BDO publishes ISRB 2022/07 EU Reporting - CSRD Requirements Finalised and First Batch of ESRS Delivered to the European Commission
BDO publishes ISRB 2023/01 31 December 2022 year-end Sustainability Reporting Update
BDO publishes ISRB 2023/02 Q1 2023 Sustainability Reporting Update
BDO publishes Q1 Illustrative IFRS Financial Statements (31 March 2022)
BDO publishes Q1 Illustrative IFRS Financial Statements (31 March 2023)
BDO publishes Sustainability At a Glance - ESRS E1 Climate Change
BDO publishes Sustainability At a Glance - The Greenhouse Gas Protocol
BDO publishes Sustainability Frameworks - A Snapshot: September 2021
BDO publishes Sustainability Reporting - 10 Questions Boards Should Know the Answers To
BDO publishes update to COVID-19 Disclosure Supplement
BDO publishes update to IFRS In Practice publication series - 2022/2023
BDO released Articulate Rise course on September 2021 IFRIC meeting
BDO releases IFR Bulletin 2021/05 - IASB Proposes Extension to COVID-19 Practical Expedient (IFRS 16)
BDO publishes update to IFRS At a Glance as at 31 December 2020
BDO releases IFR Bulletin 2021/01 - 31 December 2020 year-end IFRS update
BDO releases IFR Bulletin 2021/02 - Hyperinflationary Economies for the period ended 31 December 2020
BDO releases IFR Bulletin 2021/03 – Going Concern - IFRS Foundation publishes guidance on disclosures
BDO releases IFR Bulletin 2021/04 – IASB publishes Exposure Draft – Regulatory Assets & Regulatory Liabilities
BDO releases IFR Bulletin 2021/06 – Classification of Liabilities as Current or Non-Current: FAQs
BDO releases IFR Bulletin 2021/07 - IASB Issues Amendments to IAS 1, IAS 8 and IFRS Practice Statement 2
BDO releases IFR Bulletin 2021/08 COVID-19 Related Rent Concessions Beyond 30 June 2021: Extension of Practical Expedient - Additional FAQs
BDO releases IFR Bulletin 2021/09 - IASB publishes Exposure Draft – Disclosure Requirements in IFRS Standards – A Pilot Approach
BDO releases IFR Bulletin 2021/10 - IASB Issues Amendments to IAS 12 – Deferred Tax Related to Assets and Liabilities Arising from a Single Transaction
BDO releases IFR Bulletin 2021/11 - 30 June 2021 Period-end IFRS update
BDO releases IFR Bulletin 2021/12 - IASB publishes Exposure Draft – Subsidiaries without Public Accountability: Disclosures
BDO releases IFRB 2021/13 - IAS issues Exposure Draft to Amend IAS 1 - Non-current Liabilities with Covenants
BDO releases IFRB 2023/02 IASB publishes Exposure Draft International Tax Reform—Pillar Two Model Rules
BDO releases IFRB 2023/03 IASB publishes Exposure Draft – Amendments to the Classification and Measurement of Financial Instruments
BDO releases IFRB 2023/04 IASB issues Amendments to IAS 12 – International Tax Reform – Pillar Two Model Rules
BDO releases IFRB 2023/05 IASB issues Amendments to IAS 7 & IFRS 7 – Supplier Finance Arrangements
BDO releases IFRB 2023/06 Implications of IFRS 17 for Non-insurers
BDO releases IFRS In Practice 2021/2022: IFRS 10 Consolidate Financial Statements
BDO releases illustrative interim financial statements as at 30 June 2021
BDO releases illustrative interim financial statements as at 30 June 2022
BDO releases Illustrative Interim IFRS Financial Statements for the quarter ended 31 March 2021
BDO releases ISRB 2023/03 ISSB issues IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures
BDO releases new IFRS resource - IFRS FAQs
BDO releases online course for April and June 2021 IFRIC meetings
BDO releases online course on December 2020 IFRIC Meeting
BDO releases online course on March 2021 IFRIC Meeting
BDO releases Online Training course on Sustainability Reporting; TCFD Explained – Overview and Examples in Practice
BDO releases publication: ESG and the Business Case for Dealing with Climate Change
BDO releases publication: IFRS in Practice 2021/2022 – Accounting for convertible notes
BDO releases update to IFRS At a Glance as at 30 June 2021
BDO releases update to IFRS At a Glance as at 30 June 2022
BDO submits comment letter in response to IASB’s Exposure Draft International Tax Reform - Pillar Two Model Rules (Proposed Amendments to IAS 12)
BDO submits comment letter in response to IASB’s Exposure Draft of the proposed amendments to IFRS for SMEs Accounting Standard
BDO submits comment letter on IFRIC Tentative Agenda Decision Definition of a Lease – Substitution Rights (IFRS 16)
BDO submits comment letter to IASB on Discussion Paper 2020/2 Business Combinations under Common Control
BDO submits comment letter to IASB on Exposure Draft 2021/1 Regulatory Assets and Regulatory Liabilities
BDO submits comment letter to IASB on Exposure Draft 2021/4: Lack of Exchangeability
BDO submits comment letter to IASB on Exposure Draft ED/2021/08: Initial Application of IFRS 17 and IFRS 9 – Comparative Information
BDO submits comment letter to IASB on Request for Information – Third Agenda Consultation
BDO submits comment letter to IASB on the Proposed Targeted Amendments to the IFRS Foundation Constitution
BDO submits comment letter to the IASB on Exposure Draft 2021/3 Disclosure Requirements in IFRS Standards – A Pilot Approach
BDO submits comment letters to ISSB in response to IFRS Sustainability Disclosure Standards Proposals
BDO submits two comment letters in response to IASB documents
BDO updates IFRS FAQs for three IFRIC Agenda Decisions
BDO updates the IFRS FAQs for IFRIC Agenda Decision on Principal versus Agent: Software Reseller (IFRS 15 Revenue from Contracts with Customers)
Bruce Mackenzie appointed as new Chair of IFRS Interpretations Committee
Chair of IFRS Foundation Trustees discusses path to global sustainability standards
Chair of International Sustainability Standards Board (ISSB) Announced
Chair of the IFRS Foundation provides update on the appointments to the inaugural ISSB
Commencement of endorsement of IFRSs by the UK
Compilation of Agenda Decisions – Volume 4 published by IFRS Foundation
Council of the European Union approves Corporate Sustainability Reporting Directive (CSRD)
December 2020 Accounting Standards Advisory Forum (ASAF) meeting summary available
December 2022 Accounting Standards Advisory Forum agenda and meeting papers available
December 2022 Accounting Standards Advisory Forum meeting summary now available
December 2022 Due Process Oversight Committee meeting summary now available
December 2022 Emerging Economies Group agenda and meeting papers available
December 2022 IASB agenda and meeting papers available
December 2022 IASB Update available
December 2022 IFRS for SMEs Accounting Standard Update available
December 2022 IFRS Taxonomy Consultative Group agenda and meeting papers available
December 2022 IFRS Taxonomy Consultative Group meeting summary now available
December 2022 ISSB agenda and meeting papers available
December 2022 ISSB Jurisdictional Working Group meeting summary now available
December 2022 ISSB Update available
December IASB meeting agenda and papers available
Draft delegated act released – significant modifications to European Sustainability Reporting Standards
Due Process Oversight Committee (DPOC) approves publication of ISSB Exposure Drafts
Due Process Oversight Committee October 2021 meeting papers available
EFRAG and GRI sign Statement of Cooperation
EFRAG and the European Commission meet with international sustainability standard setters and other related initiatives
EFRAG endorsement status report - Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16 Interest Rate Benchmark Reform – Phase 2 now reflected
EFRAG endorsement status report now reflects amendments to IAS 1 and IFRS Practice Statement 2 (Disclosure of Accounting Policies) and IAS 8 (Definition of Accounting Estimates)
EFRAG Endorsement Status Report reflects amendment to IAS 12
EFRAG Endorsement Status Report reflects amendments to IFRS 3, IAS 16, IAS 37 and Annual Improvements 2018-2020
EFRAG Endorsement Status Report updated for Amendments to IFRS 16
EFRAG Endorsement Status Report updated for amendments to IFRS 17
EFRAG Endorsement Status Report updated for endorsement of amendments to IFRS 16
EFRAG Endorsement Status Report updated for endorsement of IAS 12
EFRAG issues Draft Comment Letter ED/2021/3 Disclosure Requirements in IFRS Standards—A Pilot Approach (Proposed amendments to IFRS 13 and IAS 19)
EFRAG issues draft comment letter on IASB’s Agenda Consultation
EFRAG issues Draft Comment Letter on ISSB’s Exposure Draft on International Applicability of SASB Standards
EFRAG issues Draft Comment Letter on ISSB’s Request for Information on Agenda Priorities
EFRAG issues online questionnaire for small and medium entities on IASB’s proposed approach to developing disclosure requirements
EFRAG issues the set of Basis for Conclusions for its first set of draft ESRS
EFRAG launches public consultation on Draft European Sustainability Reporting Standard (ESRS)
EFRAG launches survey relating to its Discussion Paper Accounting for Crypto-Assets (Liabilities)
EFRAG launches survey relating to the post-implementation review of IFRS 10, 11 and 12 by IASB
EFRAG launches surveys on Regulatory Assets and Regulatory Liabilities Exposure Draft
EFRAG provides update on Elaboration of EU Sustainability Reporting Standards
EFRAG provides update on its progress towards issuing European Sustainability Reporting Standards (ESRS)
EFRAG PTF-ESRS welcomes ‘Climate Standard Prototype’ working paper
EFRAG publishes comment letter in response to IASB's Discussion Paper DP/2020/2 Business Combinations under Common Control
EFRAG publishes Discussion Paper Accounting for Variable Consideration
EFRAG publishes Discussion Paper: Better Information on Intangibles
EFRAG publishes draft comment letter in response to IASB’s Exposure Draft International Tax Reform - Pillar Two Model Rules (Proposed Amendments to IAS 12)
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)
EFRAG publishes draft comment letter on IASB’s Discussion Paper DP/2020/2 Business Combinations under Common Control
EFRAG publishes draft comment letter on IASB’s Exposure Draft Initial Application of IFRS 17 and IFRS 9 - Comparative Information (Proposed amendment to IFRS 17)
EFRAG publishes Draft Comment Letter on IASB’s Exposure Draft on Lease Liability in a Sale and Leaseback
EFRAG publishes draft comment letter on IASB’s Exposure Draft Subsidiaries without Public Accountability: Disclosures
EFRAG publishes Draft Comment Letter on IASB's Exposure Draft Covid-19-Related Rent Concessions Beyond 30 June 2021 (Proposed Amendments to IFRS 16)
EFRAG publishes Draft Comment Letter on IASB's Exposure Draft ED/2021/4 Lack of Exchangeability
EFRAG publishes draft comment letter on IFRS Practice Statement Exposure Draft ED/2021/6 Management Commentary
EFRAG publishes Feedback Statement on Regulatory Assets and Regulatory Liabilities
EFRAG publishes Feedback Statement on the IASB’s Exposure Draft ED/2020/4 Lease Liability in a Sale and Leaseback
EFRAG publishes final comment letter in response to IASB’s Exposure Draft International Tax Reform - Pillar Two Model Rules (Proposed Amendments to IAS 12)
EFRAG publishes Final Comment Letter on IASB’s ED/2021/2 Covid-19-Related Rent Concessions beyond 30 June 2021
EFRAG publishes final comment letter on IASB’s Exposure Draft ED/2021/8 Initial Application of IFRS 17 and IFRS 9 - Comparative Information (Proposed amendment to IFRS 17)
EFRAG publishes Final Comment Letter on IASB’s Third Agenda Consultation
EFRAG publishes final Comment Letter on Lack of Exchangeability
EFRAG publishes final Comment Letter on Regulatory Assets and Regulatory Liabilities
EFRAG publishes its Draft Comment Letter on IASB Exposure Draft ED/2021/1 Regulatory Assets and Regulatory Liabilities
EFRAG publishes its final Comment Letter on Business Combinations – Disclosures, Goodwill & Impairment
EFRAG publishes its Final Comment Letter on IASB’s Exposure Draft ED ED/2020/4 Lease Liability in a Sale and Leaseback
EFRAG publishes its Final Letter on IFRIC’s Tentative Agenda Decision in the final phase of implementing IFRS 17
EFRAG publishes reports submitted to EC setting out recommendations on the development of EU sustainability reporting standards
EFRAG publishes second set of ‘working papers’ of draft European Sustainability Reporting Standards (ESRS)
EFRAG publishes the set of Basis for Conclusions of its ESRS Exposure Drafts
EFRAG releases a series of educational videos on the first set of draft ESRS
EFRAG releases publication – An EU Perspective on the IASB’s Proposed Scope for Subsidiaries without Public Accountability
EFRAG requests comments on its draft endorsement advice on Amendments to IAS 12
EFRAG requests comments on its Draft Endorsement Advice on Covid-19-Related Rent Concessions Beyond 30 June 2021
EFRAG requests comments on its draft endorsement advice on Definition of Accounting Estimates (Amendments to IAS 8)
EFRAG requests comments on its draft endorsement advice on Disclosure of Accounting Policies (Amendments to IAS 1 and IFRS Practice Statement 2)
EFRAG requests comments on preparatory draft for the endorsement advice on International Tax Reforms – Pillar Two Model Rules (Amendments to IAS 12)
EFRAG Secretariat issues a Briefing on Business Combinations under Common Control
EFRAG Secretariat issues a Briefing on Regulatory Assets and Regulatory Liabilities
EFRAG seeks comments on draft Endorsement Advice on Amendments to IFRS 16
EFRAG seeks comments on due process procedures on EU sustainability reporting standard-setting
EFRAG seeks responses to surveys relating to IASB’s Agenda Consultation and EFRAG’s Proactive Research Agenda
EFRAG submits its Endorsement Advice on amendment to IAS 1 and IFRS Practice Statement 2 to European Commission
EFRAG submits its Endorsement Advice on amendment to IAS 8 to European Commission
EFRAG submits its Endorsement Advice on Amendments to IAS 1 to the European Commission
EFRAG submits its Endorsement Advice on COVID-19 Related Rent Concessions beyond 30 June 2021 (Amendment to IFRS 16)
EFRAG submits its Endorsement Advice on International Tax Reform—Pillar Two Model Rules (Amendments to IAS 12) to the European Commission
EFRAG submits its Final Endorsement Advice on IFRS 17 Insurance Contracts to European Commission
EFRAG submits its response to the IASB’s Request for Information on Post-Implementation Review of IFRS 10, IFRS 11 and IFRS 12
EFRAG submits the first set of draft ESRS to the European Commission
EFRAG welcomes its new Sustainability Board and publishes additional ESRS working papers
EFRAG welcomes its role in the European Commission’s proposal for a new CSRD
ESAs put forward common understanding of greenwashing
ESMA Announces Enforcement Priorities for 2021 Annual Financial Reports
ESMA announces Enforcement Priorities for 2022 annual financial reports
ESMA issues Statement on recommendations for disclosures of expected impacts of IFRS 17 implications
ESMA publishes 2021 Corporate Reporting Enforcement and Regulatory Activities
ESMA publishes 26th Extract from Enforcement Decisions database
ESMA publishes 27th Extract from Enforcement Decisions database
ESMA publishes extract from database of enforcement decisions
ESMA publishes its 2022 Corporate Reporting Enforcement and Regulatory Activities Report
ESMA publishes response to IASB’s Request for Information on Post Implementation Review of IFRS 10, 11 and 12
ESMA releases Report on ECL Disclosures of Banks
ESMA releases Statement on implications of war in Ukraine on half-yearly financial reports
ESMA submits questions related to IFRS 9 and IAS 20 to IFRIC
ESMA supports the endorsement of IFRS 17 Insurance Contracts
European Banking Authority publishes report summarising findings on implementation of IFRS 9 in the EU
European Commission calls on EFRAG to prioritise implementation support for the first set of ESRS over the preparatory work for sector-specific standards
European Commission invites EFRAG to start technical work on draft Sustainability Reporting Standards
European Lab@EFRAG Project Task Force publishes report on business model, sustainability risks and opportunities
FASB removes project on subsequent accounting for goodwill from technical agenda
February 2021 IASB meeting papers and agenda now available
February 2021 IASB update available
February 2021 IFRIC update available
February 2021 IFRS Advisory Council meeting agenda and agenda papers now available
February 2021 IFRS Advisory Council meeting agenda released
February 2021 IFRS Advisory Council meeting report available
February 2021 IFRS Interpretations Committee meeting agenda and papers now available
February 2021 IFRS Taxonomy Consultative Group meeting papers now available
February 2021 ITCG meeting summary available
February 2021 SME Implementation Group meeting report now available
February 2022 IFRIC Update Published
February 2022 IFRS Interpretations Committee agenda and meeting papers posted
February 2023 Accounting Standards Advisory Forum meeting summary now available
February 2023 IASB agenda and meeting papers now available
February 2023 IASB Update now available
February 2023 IFRS Advisory Council meeting summary available
February 2023 IFRS Taxonomy Consultative Group agenda and meeting papers now available
February 2023 IFRS Taxonomy Consultative Group meeting summary now available
February 2023 ISSB agenda and meeting papers now available
February 2023 ISSB Update now available
February IASB Update Available
G20 Finance Ministers look forward to early finalisation of ISSB’s inaugural standards
G20 leaders express support for upcoming ISSB standards
G20 looks forward to ISSB’s finalised standards
G7 welcome the ISSB’s work on global baseline
G7 welcomes ISSB’s work to deliver global baseline of sustainability disclosures
Hyperinflationary economies: IPTF’s May 2022 Discussion Document on Monitoring Inflation in Certain Countries now published
Hyperinflationary economies: IPTF’s May 2023 Discussion Document on Monitoring Inflation in Certain Countries now published
IASB and ISSB communicate future plans for VRF’s Integrated Reporting Framework and Integrated Thinking Principles
IASB April 2022 agenda and meeting papers now available
IASB Chair discusses financial reporting in uncertain times and IASB’s role in meeting investors’ information needs
IASB concludes project to improve its approach to developing disclosure requirements in IFRS Accounting Standards
IASB confirms temporary relief from deferred tax accounting following OECD Pillar Two tax reform
IASB initiates project to consider climate-related risks in financial statements
IASB issues amendments to IAS 1 Non-current Liabilities with Covenants
IASB issues amendments to IAS 12 to provide temporary exception to the requirements from accounting for deferred tax arising from Pillar Two model rules
IASB issues amendments to IAS 7 and IFRS 7 on disclosure requirements for supplier finance arrangements
IASB issues narrow-scope amendments to IFRS 16 – Lease Liability in a Sale and Leaseback
IASB launches post-implementation review of expected credit loss requirements in IFRS 9
IASB moves Equity Method project to standard-setting work plan
IASB proposes amendments to IFRS for SMEs Accounting Standard related to International Tax Reform
IASB proposes narrow-scope amendments to classification and measurement requirements for financial instruments
IASB proposes narrow-scope amendments to IAS 12
IASB publishes Exposure Draft International Tax Reform—Pillar Two Model Rules on 9 January 2023
IASB publishes Exposure Draft of proposed amendments to IFRS for SMEs
IASB publishes Feedback Statement to set out its 2022-2026 priorities
IASB publishes Project Report and Feedback Statement concluding the PIR of IFRS 10, IFRS 11 and IFRS 12
IASB publishes project report concluding the PIR of the classification and measurement requirements in IFRS 9 Financial Instruments
IASB publishes Request for Information: Post-implementation Review of IFRS 15 Revenue from Contracts with Customers
IASB to issue amendments to IAS 1 Non-current Liabilities with Covenants on 31 October 2022
IASB to publish Exposure Draft International Tax Reform—Pillar Two Model Rules on 9 January 2023.
IASB votes to explore narrow-scope standard setting related to IFRIC Agenda decision Cash Received via Electronic Transfer as Settlement for a Financial Asset
IASB votes to retain impairment-only approach for goodwill accounting
IFR4NPO issues International Non-Profit Accounting Guidance, Exposure Draft 1
IFRIC Agenda Decision on Definition of a Lease - Substitution Rights published in an Addendum to the March 2023 IFRIC Update
IFRIC Final Agenda Decision on Principal versus Agent: Software Reseller (IFRS 15 Revenue from Contracts with Customers) published in an Addendum to April 2022 IFRIC Update
IFRIC finalises agenda decision – Demand deposits with restrictions on use arising from a contract with a third party
IFRS Foundation and the GRI sign Memorandum of Understanding to coordinate work programmes and standard setting
IFRS Foundation and VRF vote to approve consolidation from 1 July 2022
IFRS Foundation announces a new advisory group, the Integrated Reporting and Connectivity Council (IRCC)
IFRS Foundation announces appointments to Sustainability Consultative Committee
IFRS Foundation completes consolidation with Value Reporting Foundation
IFRS Foundation Conference 2022 summary available
IFRS Foundation issues updated version of educational material on consideration of climate-related matters when applying IFRS Accounting Standards
IFRS Foundation opens ISSB office in Beijing
IFRS Foundation proposes changes to the IFRS Accounting Taxonomy 2022
IFRS Foundation publishes 2022 Annual Report
IFRS Foundation publishes Compilation of Agenda Decisions – Volume 7
IFRS Foundation publishes Compilation of Agenda Decisions – Volume 8
IFRS Foundation publishes educational material on considerations of climate-related matters when applying IFRS for SMEs Accounting Standard
IFRS Foundation publishes IFRS Accounting Taxonomy 2023
IFRS Foundation Trustees and IFRS Foundation Monitoring Board agree updated MOU
IFRS Foundation Trustees appoint four further members to the ISSB
IFRS Foundation Trustees appoints two additional ISSB members - ISSB is now quorate
IFRS Interpretation Committee April 2022 agenda and meeting papers now available
IFRS Interpretations Committee agenda decision finalised – TLTRO III Transactions
IOSCO issues Public Statement on Financial Reporting and Disclosure during Economic Uncertainty
IOSCO launches a consultation on goodwill
IOSCO outlines regulatory priorities for sustainability disclosures
IOSCO releases report on international work to develop a global assurance framework for sustainability-related corporate reporting
IOSCO welcomes the work of IAASB and IESBA on assurance of sustainability-related corporate reporting
IPSASB adds four projects to its 2022 work program
IPSASB commences scoping for public sector sustainability reporting standards
IPSASB issues Exposure Draft on Sustainability Reporting Implementation Guidance
IPSASB launches global consultation on advancing public sector sustainability reporting
IPSASB releases updated IPSAS-IFRS Alignment Dashboard
IPSASB releases updated IPSAS-IFRS Alignment Dashboard
IPSASB releases updated IPSAS-IFRS Alignment Dashboard
IPSASB releases updated IPSAS-IFRS Alignment Dashboard
IPSASB to develop climate-related disclosure standard
ISSB – Updates from COP27
ISSB announces guidance and reliefs to support Scope 3 GHG emission disclosures
ISSB approves entering the formal balloting process of its inaugural sustainability standards
ISSB confirms requirement to use climate-related scenario analysis
ISSB describes the concept of sustainability and its articulation with financial value creation
ISSB forms working group to enhance compatibility between global baseline and jurisdictional initiatives
ISSB issues inaugural sustainability standards - IFRS S1 and IFRS S2
ISSB issues webcasts on IFRS S1 and IFRS S2
ISSB outlines steps required to establish global outline of sustainability disclosures
ISSB publishes first exposure drafts on climate and general sustainability-related financial disclosures
ISSB releases webinars on exposure drafts
ISSB seeks feedback on its priorities for next two-year work plan
ISSB seeks feedback on proposed methodology for enhancing the international applicability of the SASB Standards
ISSB Staff seek feedback on future development of IFRS Sustainability Disclosure Taxonomy
ISSB to consult on future priorities and international applicability of SASB Standards
ISSB to hold inaugural meeting on 20-21 July 2022
ISSB to host webinars on IFRS Sustainability Disclosure Standards Exposure Drafts
ISSB to issue IFRS S1 and IFRS S2 on 26 June 2023
Issue 27 of the Investor Update published by the IASB
January 2023 Accounting Standards Advisory Forum agenda and meeting papers now available
January 2023 IASB agenda and meeting papers now available
January 2023 IASB Update now available
January 2023 IFASS meeting report issued
January 2023 ISSB agenda and meeting papers now available
January 2023 ISSB Update now available
July 2022 Accounting Standards Advisory Forum agenda and meeting papers now available
July 2022 Accounting Standards Advisory Forum meeting summary available
July 2022 IASB agenda and meeting papers available
July 2022 IASB Update available
July 2022 ISSB Update available
July 2022 ITCG agenda and meeting papers now available
July 2022 Jurisdictional Working Group meeting summary available
July 2023 Accounting Standards Advisory Forum agenda and meeting papers now available
July 2023 IFRS Taxonomy Consultative Group agenda and meeting papers now available
July 2023 SME Implementation Group agenda and meeting papers now available
June 2022 IASB agenda and meeting papers available
June 2022 IASB Update is available
June 2022 IFRIC update published
June 2022 IFRS for SMEs Accounting Standard Update available
June 2022 IFRS Interpretations Committee agenda and meeting papers available
June 2022 joint Capital Markets Advisory Committee and Global Preparers Forum agenda and meeting papers now available
June 2023 Capital Markets Advisory Committee and Global Preparers Forum agenda and meeting papers now available
June 2023 Due Process Oversight Committee agenda and meeting papers now available
June 2023 IASB agenda and meeting papers now available
June 2023 IASB Update now available
June 2023 IFRIC Update now available
June 2023 IFRS Advisory Council agenda and meeting papers now available
June 2023 IFRS for SMEs Accounting Standard Update now available
June 2023 IFRS Interpretations Committee agenda and meeting papers now available
Jurisdictional Working Group meeting summaries available
Key takeaways from the IFRS Sustainability Symposium
March 2022 Consultative Group for Rate Regulation meeting summary available
March 2022 IASB meeting agenda and papers available
March 2022 IFASS meeting report available
March 2022 IFRIC Update Available
March 2022 IFRS Interpretations Committee Agenda and Meeting Papers Available
Hyperinflationary economies: IPTF’s latest Discussion Document on Monitoring Inflation in Certain Countries published
Hyperinflationary economies: IPTF’s latest Discussion Document on Monitoring Inflation in Certain Countries published
IASB and joint IASB-FASB Update July 2021 now available
IASB Chair addresses delegates at AICPA and CIMA Conference
IASB decided to extend the comment period for Exposure Draft Regulatory Assets and Regulatory Liabilities
IASB decides to extend IFRS 16 practical expedient: COVID-19 related rent concessions
IASB extends the comment period for Exposure Draft Disclosure Requirements in IFRS Standards—A Pilot Approach
IASB finalises amendments to IFRS 17 – Initial Application of IFRS 17 and IFRS 9 – Comparative Information
IASB issues amendment to IFRS 16 to extend practical expedient for COVID-19 related rent concessions by one year
IASB issues amendments to IAS 12 to clarify accounting for deferred tax on leases and decommissioning obligations
IASB issues Disclosure of Accounting Policies (amendment to IAS 1 and IFRS Practice Statement 2) and Definition of Accounting Estimates (amendment to IAS 8)
IASB issues Request for Information as part of the Post-Implementation Review of IFRS 9
IASB member provides update on Extractives Research Project (IFRS 6)
IASB proposes amendments to IAS 21 setting out accounting when there is lack of exchangeability
IASB proposes narrow-scope amendment to transition requirements of IFRS 17
IASB proposes new standard on rate regulated activities
IASB proposes reduced disclosure requirements for subsidiaries without public accountability
IASB publish summary of tentative decisions made on second comprehensive review of IFRS for SMEs
IASB publishes ‘Disclosures in financial statements to better reflect investor needs’ - article in Investor Perspectives
IASB publishes Compilation of Agenda Decisions – Volume 5
IASB publishes Exposure Draft Covid-19-Related Rent Concessions beyond 30 June 2021 (Proposed amendment to IFRS 16)
IASB publishes Exposure Draft Disclosure Requirements in IFRS Standards—A Pilot Approach
IASB publishes Exposure Draft on Management Commentary
IASB publishes Exposure Draft Supplier Finance Arrangements
IASB releases agenda consultation to seek views on its five-year plan
IASB staff recommend a narrow scope amendment to IFRS 17
IASB to hold supplementary meeting in February to discuss extension of COVID-19 related rent concessions
IASB to propose a narrow-scope amendment to IFRS 17
IASB to propose amendment to IAS 1 with respect to classification of debt with covenants as current on non-current
IASB to undertake narrow-scope standard-setting on supplier financing arrangements
IFAC encourages a building blocks approach for reporting sustainability-related information
IFAC publishes practical framework for deploying global sustainability standards at local level
IFRIC final agenda decision on Configuration or Customisation Costs in a Cloud Computing Arrangement (IAS 38 Intangible Assets) published in an addendum to March 2021 IFRIC Update
IFRS Foundation announces plans to overhaul the Foundation’s existing websites
IFRS Foundation Asia- Oceania office Q2-Q4 2020 activity summary available
IFRS Foundation completes consolidation of CDSB from CDP
IFRS Foundation introduces substantial update to its website
IFRS Foundation launches survey on digital content
IFRS Foundation proposes changes to IFRS Taxonomy Technology
IFRS Foundation publishes 2020 Annual report
IFRS Foundation publishes educational material on going concern requirements
IFRS Foundation publishes webcast on the role of the Technical Readiness Working Group (TRWG)
IFRS Foundation releases interview with new ISSB Chair Emmanuel Faber
IFRS Foundation releases three webcasts on the Exposure Draft Subsidiaries without Public Accountability: Disclosures
IFRS Foundation response to G20 Finance Ministers’ Communique
IFRS Foundation Trustees announce next steps in response to broad demand for global sustainability standards
IFRS Foundation Trustees announce strategic direction & further steps based on feedback on sustainability reporting consultation
IFRS Foundation Trustees announce working group on sustainability
IFRS Foundation Trustees establish Eminent Persons Group to guide work on sustainability-related financial disclosures
IFRS Foundation Trustees publish proposed amendments to the Constitution of the Foundation for proposed sustainability standards board
IFRS Foundation Trustees seek nominations for members of the ISSB
IFRS Interpretations Committee issues two final Agenda Decisions
IIRC and SASB merge to form the Value Reporting Foundation
IOSCO announces Technical Expert Group to collaborate with IFRS Foundation on sustainability project
IOSCO expresses an urgent need for globally consistent, comparable and reliable sustainability disclosure standards
IOSCO issues statement on Going Concern Assessment and Disclosures during the COVID-19 pandemic
IOSCO publishes a report on issuers’ sustainability-related disclosures
IOSCO releases a statement on enhancing collaboration between IASB and FASB on accounting for goodwill
IOSCO Vice-Chair discusses important recent developments in sustainable finance
IPSASB consults on new projects for its work program
IPSASB issues Exposure Draft (ED) 75, Leases and Request for Information, Concessionary Leases and Other Arrangements Similar to Leases
IPSASB issues four measurement related Exposure Drafts
IPSASB proposes minor improvements to IPSAS
ISSB Formed and Prototype Sustainability Standards Released
Issue 23 of the Investor Update published
Issue 24 of the Investor Update published by the IASB
IVSC issues updated International Valuation Standards
IVSC publishes a Perspectives Paper on ESG and Business Valuation
IVSC publishes perspectives paper on intangible assets
IVSC publishes Perspectives Paper: Challenges to Market Value
January 2021 IASB meeting agenda and papers now available
January 2021 IASB meeting update available
January 2022 IASB meeting papers available
July 2021 IASB meeting agenda and papers available
July 2021 IFRS Foundation Trustees meeting summary available
July 2021 IFRS Foundation Trustees meeting summary available
July 2021 joint IASB-FASB education meeting papers available
June 2021 Accounting Standards Advisory Forum meeting papers available
June 2021 ASAF meeting summary now available
June 2021 Capital Markets Advisory Committee and Global Preparers Forum agenda and agenda papers available
June 2021 Capital Markets Advisory Committee and Global Preparers Forum meeting summary available
June 2021 IASB meeting agenda and meeting papers available
June 2021 IASB Update published
June 2021 IFRIC meeting papers and agenda available
June 2021 IFRIC Update available
June 2021 IFRS for SMEs Update available
June 2021 IFRS Foundation Trustees and Due Process Oversight Committee meeting summary available
June 2021 IFRS Taxonomy Consultative Group meeting agenda and meeting papers available
Management Commentary Exposure Draft to be published by IASB in May 2021 instead of April 2021
March 2021 Accounting Standards Advisory Forum meeting papers available
March 2021 Accounting Standards Advisory Forum meeting summary available
March 2021 Capital Markets Advisory Committee agenda and agenda papers available
March 2021 Capital Markets Advisory Committee meeting summary available
March 2021 Due Process Oversight Committee meeting papers available
March 2021 Global Preparers Forum agenda and agenda papers available
March 2021 Global Preparers Forum meeting summary available
March 2021 IASB meeting papers and agenda available
March 2021 IASB update available
March 2021 IFRIC meeting papers and agenda available
March 2021 IFRIC update available
March 2021 IFRS for SMEs update available
March 2023 Accounting Standards Advisory Forum agenda and meeting papers now available
March 2023 Accounting Standards Advisory Forum meeting summary now available
March 2023 Capital Markets Advisory Committee agenda and meeting papers now available
March 2023 Capital Markets Advisory Committee meeting summary now available
March 2023 Global Preparers Forum agenda and meeting papers now available
March 2023 Global Preparers Forum meeting summary now available
March 2023 IASB agenda and meeting papers now available
March 2023 IASB Update now available
March 2023 IFRIC Update now available
March 2023 IFRS for SMEs Accounting Standard Update now available
March 2023 IFRS Interpretations Committee agenda and meeting papers now available
March 2023 ISSB agenda and meeting papers now available
March 2023 ISSB Update now available
March 2023 Trustees of the IFRS Foundation and Due Process Oversight Committee meeting summary available
May 2021 Emerging Economies Group agenda and meeting papers available
May 2021 Emerging Economies Group meeting report available
May 2021 IASB meeting agenda and meeting papers available
May 2021 IASB Update published
May 2021 IFRS Advisory Council agenda and meeting papers now available
May 2021 IFRS Advisory Council meeting report available
May 2022 Due Process Oversight Committee agenda and meeting papers available
May 2022 Emerging Economies Group agenda and meeting papers available
May 2022 IASB meeting agenda and meeting papers available
May 2022 IASB Update available
May 2023 Due Process Oversight Committee meeting summary now available
May 2023 Emerging Economies Group agenda and meeting papers now available
May 2023 IASB meeting agenda and meeting papers now available
May 2023 IASB Update now available
May 2023 Islamic Finance Consultative Group agenda and meeting papers now available
May 2023 ISSB meeting agenda and meeting papers now available
May 2023 ISSB Update now available
May 2023 Supplementary IASB Update now available
Meeting Agenda and Papers posted for February 2022 IASB meeting
MoU signed between IFRS Foundation and MoF China to establish an ISSB office in Beijing
New TCFD Status Report released
New TCFD Status Report Released
November 2022 Global Preparers Forum agenda and meeting papers available
November 2022 IASB meeting agenda and meeting papers available
November 2022 IASB Update now available and work plan updated
November 2022 IFRS for SMEs Accounting Standard Update – User Feedback available
November 2022 IFRS Interpretations Committee agenda and meeting papers available
November 2022 Islamic Finance Consultative Group agenda and meeting papers available
November 2022 ISSB Jurisdictional Working Group meeting summary now available
November 2022 ISSB meeting agenda and meeting papers available
November 2022 ISSB Update now available
November 2022 Supplementary ISSB Update now available
November IASB Meeting Papers Posted
November IFRS Interpretations Committee agenda and meeting papers available
October 2021 Accounting Standards Advisory Forum meeting papers and agenda available
October 2021 IASB meeting papers available
October 2022 Capital Markets Advisory Committee Agenda and meeting papers available
October 2022 Capital Markets Advisory Committee meeting summary available
October 2022 Consultative Group for Rate Regulation agenda and meeting papers available
October 2022 Consultative Group for Rate Regulation meeting summary available
October 2022 IASB agenda and meeting papers now available
October 2022 IASB Update now available
October 2022 IFRS Advisory Council meeting agenda and meeting papers now available
October 2022 ISSB agenda and meeting papers now available
October 2022 ISSB Update now available - ISSB votes to require Scope 3 GHG emission disclosures
October 2022 Jurisdictional Working Group meeting summary available
October 2022 SME Implementation Group meeting agenda and meeting papers now available
October 2022 SME Implementation Group meeting summary available
October 2022 Trustees of the IFRS Foundation and Due Process Oversight Committee meeting summary available
Provisional agreement reached on new European Corporate Sustainability Reporting Directive (CSRD)
Recordings and pre-conference videos of World Standard-Setters meeting available on IASB website
Revisions to the International
Reporting Framework published by the International Integrated Reporting Council (IIRC)
SEC publishes climate-related disclosure requirement proposals
September 2021 IASB meeting papers and agenda available
September 2021 IASB update available
September 2021 IFRIC meeting papers and agenda available
September 2021 IFRIC Update available
September 2021 IFRS Advisory Council meeting papers and agenda available
September 2021 IFRS for SMEs Update available
September 2021 IFRS Taxonomy Consultative Group meeting papers and agenda available
September 2021 SME Implementation Group meeting papers available
September 2022 Accounting Standards Advisory Forum agenda and meeting papers available
September 2022 Accounting Standards Advisory Forum meeting summary available
September 2022 IASB agenda and meeting papers now available
September 2022 IASB Update available
September 2022 IFASS meeting report available
September 2022 IFRIC Update published
September 2022 IFRS for SMEs Accounting Standard Update now available
September 2022 IFRS Interpretations Committee agenda and meeting papers available
September 2022 ISSB agenda and meeting papers now available
September 2022 ISSB Update available
September 2022 joint FASB-IASB education meeting agenda and meeting papers now available
September 2022 joint IASB- FASB education meeting – meeting summary published
September 2022 Jurisdictional Working Group Summary now available
Several UN organisations issues joint statement on ISSB exposure drafts
Strong support for IOSCO’s vision for an International Sustainability Standards Board under the IFRS Foundation
Summary of IFRS Foundation Trustees meeting on 20 September 2021 published
Summary of World Standard Setters conference 2022 now available
Supplementary IASB meeting on COVID-19 related rent concessions on 10 March 2021
Support by G7 Finance Ministers for mandatory climate- related financial disclosures
Support for the ISSB’s work and call for early adoption of its standard by African ministers
Sustainability project: Information and meeting summaries available for the Technical Readiness Working Group formed by IFRS Foundation
TCFD seeks feedback on proposed guidance on climate related disclosures
Three final IFRIC Agenda Decisions published in an addendum to June 2022 IFRIC Update
Three final IFRIC Agenda Decisions published in an addendum to the September 2022 IFRIC Update
Three new members appointed to the IFRS Interpretations Committee
Two IFRIC final agenda decisions published in an addendum to April 2021 IFRIC Update
Two IFRIC final agenda decisions published in an addendum to June 2021 IFRIC Update
UK Endorsement Board adopts IFRS 17
UK Financial Reporting Council publishes a thematic review on IFRS 13
UK publishes UK Sustainable Finance Roadmap
Update from ISSB and GRI on ongoing collaboration
Vice-Chair of ISSB and Special Advisor to ISSB Chair are Appointed
Webcast released on the Recommendations of the TRWG for consideration by the ISSB
World Economic Forum announces establishment of Forum ISSB Preparers Group
World Standard-Setters conference to be held in September 2021
Financial Stability Board asks IFRS Foundation to take over TCFD’s monitoring responsibilities
July 2023 ISSB meeting agenda and agenda papers now available
May 2023 report of the Emerging Economies Group meeting now available
Financial Stability Board to work with the ISSB, IOSCO and other bodies to promote wide use of the ISSB Standards
Accountancy Europe comments on the draft delegated Act on ESRS calling for alignment between the ESRS and the IFRS Sustainability Standards
IFAC comments on the draft delegated Act on ESRS noting the need to align key concepts between the ESRS and the IFRS Sustainability Standards
BDO submits comment letter to IASB on Exposure Draft 2023/2 Amendments to the Classification and Measurement of Financial Instruments
July 2023 IASB agenda and meeting papers now available
July 2023 Sustainability Standards Advisory Forum agenda and meeting papers now available
June 2023 Trustees of the IFRS Foundation and Due Process Oversight Committee meeting summary now available
Issue 28 of the Investor Update published by the IASB
EFRAG seeks comments on its draft Endorsement Advice on Supplier Finance Arrangements (Amendments to IAS 7 and IFRS 7)
FSB submits report addressing financial risks from climate-change to the G20
Stefano Bianchi of BDO Italy appointed to the Board of Directors of OIC, the Italian national standard setter
IASB concludes its decision-making on two projects: Primary Financial Statements and Subsidiaries without Public Accountability: Disclosures
IFRS Foundation publishes comparison of IFRS S2 with the TCFD recommendations
IOSCO endorses IFRS Sustainability Disclosure Standards
ISSB consults on the Proposed IFRS Sustainability Disclosure Taxonomy
FRC publishes thematic review of climate-related metrics and targets
EFRAG issues draft comment letter in response to IASB’s Request for Information on Post-implementation Review of IFRS 15
European Commission adopts ESRS
EFRAG publishes assessment of interoperability between ESRS 2 & ESRS S1 and IFRS S1 & S2
IAASB issues proposed International Standard on Sustainability Assurance
July 2023 ISSB Update now available
July 2023 IASB Update now available
June 2023 IFRS Advisory Council meeting summary now available
July 2023 Due Process Oversight Committee meeting summary now available
July 2023 IFRS Taxonomy Consultative Group meeting summary now available
September 2023 World Standard Setters meeting – programme now available
August 2023 supplementary IASB meeting agenda and meeting papers now available
June 2023 Capital Markets Advisory Committee and Global Preparers Forum meeting summary available
IASB publishes editorial corrections
IFAC Calls on G20 to Support SDS
UK to endorse IFRS Sustainability Disclosure Standards (SDS) and to issue UK SDS based on IFRS SDS
GRI Welcomes ESRS Adoption
IASB issues amendments to IAS 21 The Effects of Changes in Foreign Exchange Rates
IAASB publishes video on its draft sustainability assurance standard (ISSA 5000)
Insights from the 2023 IFRS Foundation Conference
July 2023 Accounting Standards Advisory Forum meeting summary available
Key takeaways from ISSB’s IFRS Integrated Thinking & Reporting Conference
IPSASB releases updated IPSAS-IFRS Alignment Dashboard
BDO submits comment letter to ISSB on Request for Information – Consultation on Agenda Priorities
September 2023 IFRS Interpretations Committee agenda and meeting papers available
August 2023 supplementary IASB update available
September 2023 ISSB meeting agenda available
July 2023 SME Implementation Group meeting summary available
ISSB Vice-chair discusses current agenda of the ISSB and cooperation with EU institutions
EFRAG and GRI issue joint statement on interoperability
September 2023 ISSB meeting agenda and meeting papers available
IASB proposes annual improvements to IFRS Accounting Standards
September 2023 IASB meeting agenda and meeting papers available
September 2023 Accounting Standards Advisory Forum meeting agenda and meeting papers available
G20 welcome ISSB’s Sustainability Disclosure Standards
September 2023 ISSB Update now available
September 2023 IFRIC Update now available
September 2023 FASB-IASB joint education meeting agenda and meeting papers now available
IASB to explore ways to improve reporting of climate-related and other uncertainties in the financial statements
TNFD publishes its recommendations for nature-related risk management and disclosure
UKEB publishes reports from its research project on climate-related matters
BDO releases IFRB 2023/07 30 June 2023 Period-end IFRS Accounting Standards Update
BDO releases IFRB 2023/08 IASB issues amendments to IAS 21 – Lack of Exchangeability
BDO publishes IFRB 2023/09 - Primary Financial Statements - Briefing on the Replacement to IAS 1
BDO publishes Sustainability At a Glance - European Sustainability Reporting Standards (ESRS)
BDO publishes ISRB 2023/04 Q2 2023 Sustainability Reporting Update
BDO publishes H1 Illustrative IFRS Financial Statements (30 June 2023)
BDO submits comment letter to the IASB on RFI on PIR of IFRS 9 Financial Instruments - Impairment
IASB to issue Amendments to the IFRS for SMEs Standard on 29 September 2023
September 2023 IFRS for SMEs Accounting Standard Update available
September 2023 IASB Update available
IASB Chair addresses World Standard-setters Conference 2023
New consolidated text of the IFRS Accounting Standards adopted by the European Commission published
IFR4NPO publishes second exposure draft of proposed guidance
IASB issues amendments to the IFRS for SMEs Accounting Standard related to international tax reform
September 2023 joint FASB-IASB education meeting summary available
October 2023 IFRS Taxonomy Consultative Group agenda and meeting papers available
IASB proposes updates to the IFRS Accounting Taxonomy 2023
IPSASB launches consultation on proposed work program for 2024-2028
EFRAG submits Endorsement Advice Letter on amendments to IAS 7 and IFRS 7
BDO publishes Sustainability at a Glance - IFRS Sustainability Disclosure Standards
California adopts two laws requiring climate disclosures
IASB member Nick Anderson discusses cash flow economics in new issue of Investor Perspectives
October 2023 Consultative Group for Rate Regulation agenda and meeting papers available
October 2023 Capital Markets Advisory Committee agenda and meeting papers available
September 2023 Due Process Oversight Committee agenda and meeting papers available
SASB publishes blackline documents detailing revised SASB standards
ESMA publishes 28th Extract from Enforcement Decisions database
October 2023 ISSB agenda and meeting papers available
October 2023 IASB agenda and meeting papers available
Members of the European Parliament vote against a motion to reject the ESRS
European Commission announces plan to delay adoption of sector-specific ESRS
ACCA publishes guidance on managing the ethics and independence risks associated with sustainability reporting
2023 TCFD status report published
BDO submits comment letter to the IASB on RFI on PIR of IFRS 15
October 2023 Emerging Economies Group agenda and meeting papers available
October 2023 National Standard-setters newsletter available
ESMA releases common enforcement priorities and thematic climate publication
EFRAG Launches Q&A platform to support ESRS implementation
Brazil to incorporate ISSB standards into regulatory framework
AASB releases exposure draft of sustainability disclosure standards based on IFRS S1 and S2
UK launches consultation on Scope 3 emissions reporting
BDO publishes IFRB 2023/10 - Hyperinflationary Economies Update as at 31 October 2023
Adoption of ESRS completed on 21 October 2023
September 2023 Accounting Standards Advisory Forum Meeting summary available
October 2023 IASB Update available
Three IFRIC Agenda Decisions published in an addendum to September 2023 IFRIC Update
November 2023 IFRS Advisory Council agenda and meeting papers available
November 2023 Global Preparers Forum agenda and meeting papers available
October 2023 ISSB Update available
November 2023 IASB meeting agenda and meeting papers now available
November 2023 ISSB meeting agenda and meeting papers now available
IFRS Foundation publishes Compilation of Agenda Decisions – Volume 9
IFRS Foundation publishes updates to the IFRS Accounting Taxonomy 2023
Inaugural meeting of the Transition Implementation Group on IFRS S1 and IFRS S2 – agenda and meeting papers available
GRI establishes Sustainability Innovation Lab in coordination with the IFRS Foundation
October 2023 IFRS Taxonomy Consultative Group meeting summary available
EFRAG Endorsement Status Report reflects Amendments to IAS 12 International Tax Reforms - Pillar Two Model Rules
Hong Kong Stock Exchange delays mandatory ISSB disclosure
IPSASB issues IPSAS 49 Retirement Benefit Plans
October 2023 Consultative Group for Rate Regulation meeting summary now available
October 2023 Trustees of the IFRS Foundation and DPOC meeting summary available
December 2023 Accounting Standards Advisory Forum agenda and meeting papers available
November 2023 Islamic Finance Consultative Group agenda and meeting papers available
FRC UK publishes thematic review on IFRS 17 Interim Disclosures in the First Year of Application
EFRAG to host a conference on ‘European corporate reporting: two pillars for success’ in Nov 2023
EFRAG and CDP announce collaboration to accelerate market uptake of ESRS
November 2023 ISSB meeting Update now available
November 2023 IASB meeting Update now available
November 2023 IFRIC meeting agenda and meeting papers available
November 2023 Consultative Group for Rate Regulation agenda and meeting papers available
IASB releases key highlights from the 2023 IASB Research Forum
IASB releases webcast on forthcoming IFRS Accounting Standard for subsidiaries
IFRS Foundation publishes explainer video on the functioning of IFRIC
The EBA publishes monitoring report on IFRS 9 Implementation by EU Institutions
EFRAG Endorsement Status Report reflects amendments to IFRS 16 Lease Liability in a Sale & Leaseback
The New Zealand XRB publishes guidance on climate-related matters in financial statements
IASB publishes Exposure Draft Financial Instruments with Characteristics of Equity
October 2023 Capital Markets Advisory Committee meeting summary now available
October 2023 Emerging Economies Group meeting summary now available
Report from the September 2023 IFASS meeting now available
EFRAG publishes academic study on costs and benefits of the adoption of IFRS 15
Multilateral Development Banks confirm support for work of the ISSB at COP28
Accounting for Sustainability (A4S) releases third edition of ‘Navigating the Reporting Landscape’
Basel Committee proposes framework to address climate-related financial risks to the global banking system
UK TPT launches consultation on sector-specific guidance for developing climate transition plans
December 2023 IASB meeting agenda and meeting papers now available
December 2023 ISSB meeting agenda and meeting papers now available
IASB publishes summary of completed project on extractive activities
November 2023 IFRIC Update available
IFRS Foundation launches knowledge hub to support capacity building for the ISSB standards
Close to 400 organisations commit to advance ISSB climate global baseline
Emmanuel Faber to continue as ISSB Chair until end of 2027
IFRS Foundation and ISO commit to future cooperation
Erkki Liikanen at COP28: Speech on progress & priorities to advance global sustainability disclosures
BDO submits comments letter to the IASB on ED Annual Improvements – Volume 11
IASB releases second webcast on the forthcoming IFRS Accounting Standard for subsidiaries
TCFD officially disbanded at COP28
December 2023 IASB Update available
December 2023 ISSB Update available
IOSCO publishes its recommendations on Accounting for Goodwill
December 2023 IFRS for SMEs Accounting Standard Update available
November 2023 Consultative Group for Rate Regulation meeting summary available
EFRAG Endorsement Status Report reflects amendments to IAS 1
IFRS Foundation publishes new educational material on IFRS S2
ISSB issues targeted amendments to enhance the international applicability of the SASB standards
Hyperinflationary economies: IPTF’s November 2023 Discussion Document published
EFRAG publishes draft ESRS Implementation Guidance
EFRAG and TNFD sign a cooperation agreement
November 2023 Global Preparers Forum meeting summary now available
December 2023 Accounting Standards Advisory Forum meeting summary now available
November 2023 IFRS Advisory Council meeting summary now available
IFRS Foundation and GRI publish summary of interoperability considerations for GHG emissions
January 2024 IASB and joint IASB-ISSB meeting papers now available
January 2024 Accounting Standards Advisory Forum meeting papers now available
December 2023 SME Implementation Group meeting summary now available
EFRAG submits Endorsement Advice Letter on amendments to IAS 21
Australian Government proposes climate-related disclosure requirements
EFRAG launches public consultation on Sustainability Reporting Standards for SMEs
January 2024 IASB and joint IASB-ISSB Update available
One IFRIC Agenda Decision published in an addendum to November 2023 IFRIC Update
IESBA proposes standards for ethical considerations for sustainability assurance
IPSASB releases two exposure drafts on natural resources
GRI publishes updated Biodiversity Standard
BDO submits comment letters to the IASB on two IFRIC Tentative Agenda Decisions
IASB releases webcast series on FICE Exposure Draft
IASB releases webcast on IFRS 18
EFRAG releases first set of technical Explanations to assist ESRS implementation
EFRAG launches consultation on the draft XBRL taxonomy for ESRS Set 1
GRI Issues Standard for Mining Sector
February 2024 IASB meeting agenda and meeting papers now available
February 2024 ISSB meeting agenda and meeting papers now available
EFRAG launches survey on post-implementation review of IFRS 16
EU Council and Parliament agree to delay sustainability reporting for certain sectors
Major Chinese stock markets release draft guidelines for sustainability reporting
Illinois introduces Climate Act
IFVI and VBA publish Exposure Draft for GHG Emissions Topic Methodology
Malaysia launches consultation on adoption of ISSB standards
March 2024 IFRS Interpretations Committee meeting agenda and meeting papers now available
March 2024 Global Preparers Forum meeting agenda and meeting papers now available
February 2024 IFRS Taxonomy Consultative Group meeting summary now available
January 2024 Accounting Standards Advisory Forum meeting summary now available
ISSB releases webcast and educational material on industry-specific disclosures
IPSASB releases updated IPSAS-IFRS Alignment Dashboard
IFRS Foundation publishes summary of national standard-setters research on materiality judgement
February 2024 IASB Update now available
February 2024 ISSB Update now available
BDO IFR Advisory publishes FAQs on use of IFRS Foundation Trade Marks
SEC to hold public meeting to consider climate disclosure rules
CSDDD Fails to Pass
IFAC, AICPA and CIMA study shows increasing maturity in sustainability reporting
US SEC finalises Climate-related Disclosure Rules
March 2024 Sustainability Standards Advisory Forum meeting agenda and meeting papers now available
March 2024 Capital Markets Advisory Committee meeting agenda and meeting papers now available
March 2024 TIG on IFRS S1 and IFRS S2 meeting agenda and meeting papers now available
March 2024 ISSB meeting agenda and meeting papers now available
IASB releases webcasts on forthcoming IFRS Accounting Standard
IFRS Foundation announces annual conference 2024
IFRS Foundation Monitoring Board reaffirms importance of ongoing oversight
EFRAG releases second set of technical Explanations to assist ESRS implementation
India’s Central Bank publishes draft disclosure framework on Climate-related Financial Risks
IASB releases Exposure Draft Business Combinations – Disclosures, Goodwill and Impairment
March 2024 IASB meeting agenda and meeting papers now available
March 2024 Accounting Standards Advisory Forum meeting agenda and meeting papers now available
Canada proposes Sustainability Disclosure Standards
BDO submits comment letter on IASB's ED - Financial Instruments with Characteristics of Equity
IASB to issue IFRS 18 Presentation and Disclosure in Financial Statements on 9 April 2024
IASB launches consultation on supplementary proposals to update IFRS for SMEs Accounting Standard
March 2024 IASB Update now available
IFRS Foundation publishes IFRS Accounting Taxonomy 2024
Investor Perspectives - IASB Member Zach Gast discusses proposed changes to acquisitions reporting
ESMA publishes report on corporate reporting enforcement and regulatory activities for 2023
ISSB Chair meets with leaders in Africa
GRI publishes guidance on double materiality, due diligence and CSRD
Hong Kong releases vision statement on sustainability disclosure ecosystem
March 2024 Capital Markets Advisory Committee meeting summary available
IPSASB issues Exposure Draft on Arrangements Conveying Rights over Assets
US SEC stays climate-related disclosures
Japan issues Exposure Drafts of Sustainability Disclosure Standards
IASB publishes IFRS 18 Presentation and Disclosure in Financial Statements
March 2024 Global Preparers Forum meeting summary available
April 2024 IFRS for SMEs Accounting Standard Update available
IFRS Foundation publishes introductory article on digital financial reporting
ISSB releases first episode of new podcast series on ISSB Implementation Insights
ESRB publishes report on climate-related risks in financial statements
April 2024 IASB meeting agenda and agenda papers available
April 2024 ISSB meeting agenda and agenda papers available
IASB publishes project summary concluding its project on Business Combinations under Common Control
IPSASB releases Exposure Draft Amendments to Consider IFRIC Interpretations
European Parliament postpones adoption of certain ESRSs
Brazil consults on sustainability reporting standards