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IASB issues new standard on presentation and disclosures in financial statements | | | https://www.iasplus.com/en/news/2024/04/ifrs-18 |
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AI in standard setting | | | https://www.iasplus.com/en/news/2024/04/ifass-ai |
IASB completes project on business combinations under common control by publishing project summary | | | https://www.iasplus.com/en/news/2024/04/iasb-project-summary-bcucc |
UKEB introduces research on intangibles at IFASS meeting | | | https://www.iasplus.com/en/news/2024/04/ukeb-ifass |
April 2024 ISSB meeting agenda posted | | | https://www.iasplus.com/en/news/2024/04/issb-agenda |
April 2024 IASB meeting agenda posted | | | https://www.iasplus.com/en/news/2024/04/iasb-agenda |
ISSB launches podcast series on TIG meetings | | | https://www.iasplus.com/en/news/2024/04/issb-implementation-insights |
IASB issues new standard on presentation and disclosures in financial statements | | | https://www.iasplus.com/en/news/2024/04/ifrs-18 |
Agenda for the April 2024 IFRS Advisory Council meeting | | | https://www.iasplus.com/en/news/2024/04/ifrs-ac-agenda |
Podcast on Q1 2024 IFRS IC developments | | | https://www.iasplus.com/en/news/2024/04/ifrsic-podcast |
IFRS Foundation Trustees seek ASAF members | | | https://www.iasplus.com/en/news/2024/04/asaf |
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European Parliament approves delay of certain ESRSs | | | https://www.iasplus.com/en/news/2024/04/esrs-delay |
IPSASB consults on amendments based on IFRIC Interpretations | | | https://www.iasplus.com/en/news/2024/04/ipsasb-ifric |
Two webinars introducing IFRS 18 | | | https://www.iasplus.com/en/news/2024/04/ifrs-18-webinars |
Brazil consults on sustainability reporting standards based on IFRS S1 and IFRS S2 | | | https://www.iasplus.com/en/news/2024/04/brazil-issb |
Digital reporting and the IFRS digital taxonomies | | | https://www.iasplus.com/en/news/2024/04/digital-reporting |
EC announces event on ESRS | | | https://www.iasplus.com/en/news/2024/04/ec-esrs-event |
Updated AOSSG survey on the financial reporting practices of Islamic financial institutions | | | https://www.iasplus.com/en/news/2024/04/aossg-islamic-update |
Research workshop on goodwill and acquisitions | | | https://www.iasplus.com/en/news/2024/04/eaa-bcdgi |
Summary of the March 2024 GPF meeting | | | https://www.iasplus.com/en/news/2024/04/gpf-summary |
Agenda for the April 2024 IFASS meeting | | | https://www.iasplus.com/en/news/2024/04/ifass-agenda |
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EFRAG endorsement status report 17 April 2024 | | | https://www.iasplus.com/en/publications/efrag/2024/17-april |
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Financial Reporting Alert 24-2, Financial Reporting and Accounting Considerations Related to the Current Commercial Real Estate and Banking Macroeconomic Environment | | | https://www.iasplus.com/en/publications/us/financial-reporting-alerts/2024/cre |
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Financial Reporting Alert 24-1, Frequently Asked Questions About “Pillar Two” (Updated) | | | https://www.iasplus.com/en/publications/us/financial-reporting-alerts/2024/faq-pillar-two |
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iGAAP in Focus — Financial reporting: IASB publishes new standard on presentation and disclosure in financial statements | | | https://www.iasplus.com/en/publications/global/igaap-in-focus/2024/ifrs-18 |
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Roadmap: Fair Value Measurements and Disclosures (Including the Fair Value Option) (2024) | | | https://www.iasplus.com/en/publications/us/roadmap-series/fair-value-measurements |
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Heads Up — Comprehensive Analysis of the SEC’s Landmark Climate Disclosure Rule | | | https://www.iasplus.com/en/publications/us/heads-up/2024/issue-5 |
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Heads Up — Executive Summary of the SEC’s Landmark Climate Disclosure Rule | | | https://www.iasplus.com/en/publications/us/heads-up/2024/issue-4 |
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Roadmap: Contingencies, Loss Recoveries, and Guarantees (2024) | | | https://www.iasplus.com/en/publications/us/roadmap-series/contingencies |
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IFRS on Point — March 2024 | | | https://www.iasplus.com/en/publications/global/ifrs-on-point/2024/march |
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Roadmap: Transfers and Servicing of Financial Assets (2024) | | | https://www.iasplus.com/en/publications/us/roadmap-series/transfers-financial-assets |
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ISSB Meeting — 23 April 2024 | | | https://www.iasplus.com/en/meeting-notes/issb/2024/april/april |
IASB Meeting — 22–25 April 2024 | | | https://www.iasplus.com/en/meeting-notes/iasb/2024/april/april |
IASB Meeting — 18–21 March 2024 | | | https://www.iasplus.com/en/meeting-notes/iasb/2024/march/march |
ISSB Meeting — 13 March 2024 | | | https://www.iasplus.com/en/meeting-notes/issb/2024/march/march |
IFRS Interpretations Committee meeting — 5 March 2024 | | | https://www.iasplus.com/en/meeting-notes/ifrs-ic/2024/march/march |
ISSB Meeting — 21 February 2024 | | | https://www.iasplus.com/en/meeting-notes/issb/2024/february/february |
IASB Meeting — 19–22 February 2024 | | | https://www.iasplus.com/en/meeting-notes/iasb/2024/february/february |
ISSB Meeting — 25 January 2024 | | | https://www.iasplus.com/en/meeting-notes/issb/2024/january/january |
IASB Meeting — 22–25 January 2024 | | | https://www.iasplus.com/en/meeting-notes/iasb/2024/january/january |
ISSB Meeting — 13–14 December 2023 | | | https://www.iasplus.com/en/meeting-notes/issb/2023/december/december |
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IFRS 18 New standard on presentation and disclosures in financial statements will replace IAS 1 as of 2027 | | | https://www.iasplus.com/en/news/2024/04/ifrs-18 |
Acquisitions and goodwill IASB proposes amendments that aim at providing enhanced information on acquisitions | | | https://www.iasplus.com/en/news/2024/03/goodwill |
What's new? Our popular summary of new and revised financial and sustainability reporting requirements, updated for 31 March 2024 | | | https://www.iasplus.com/en/othernews/new-and-revised/2024/march |
Sustainability reporting in the US SEC adopts rule that will require entities to disclose climate-related information | | | https://www.iasplus.com/en/news/2024/03/sec-climate-rules |
FICE IASB publishes exposure draft with proposed amendments to clarify the classification requirements in IAS 32 | | | https://www.iasplus.com/en/news/2023/11/fice-ed |
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IASB issues new standard on presentation and disclosures in financial statements | | | https://www.iasplus.com/en/news/2024/04/ifrs-18 |
April 2024 IFASS meeting | The International Forum of Accounting Standard Setters (IFASS) will meet in Seoul on 17-19 April 2024. | | https://www.iasplus.com/en/events/ifass/april-2024 |
April 2024 IASB meeting | The IASB will meet in its offices in London on 22-25 April 2024. | | https://www.iasplus.com/en/events/iasb-meetings/2024/april |
April 2024 ISSB meeting | The ISSB will meet on 23 April 2024. | | https://www.iasplus.com/en/events/issb-meetings/2024/april |
May 2024 ISSB meeting | The ISSB will meet in its offices in Montreal on 13-17 May 2024. | | https://www.iasplus.com/en/events/issb-meetings/2024/may |
IFRS Foundation conference | On 24 and 25 June 2024, the IFRS Foundation will host its annual IFRS Foundation conference in London. | | https://www.iasplus.com/en/events/conferences/2024/ifrs-foundation-conference |
Comment deadline: Acquisitions and goodwill exposure draft | On 14 March 2024, the IASB published an exposure draft IASB/ED/2024/1 'Business Combinations — Disclosures, Goodwill and Impairment (Proposed amendments to IFRS 3 and IAS 36)'. It contains proposed amendments that aim at enhanced information on acquisitions. Comments are requested by 15 July 2024. | | https://www.iasplus.com/en/events/deadlines/2024/goodwill |
News: Updated IASB and ISSB work plan — Analysis (December 2023) | | | https://www.iasplus.com/en/news/2023/12/work-plan-update |
News: December 2023 IASB meeting notes posted | | | https://www.iasplus.com/en/news/2023/12/iasb-meeting-notes |
Publication: IFRS in your pocket 2023 | | | https://www.iasplus.com/en/publications/global/ifrs-in-your-pocket/2023 |
Publication: Publication: IFRS compliance, presentation and disclosure checklist 2023 | | | https://www.iasplus.com/en/publications/global/models-checklists/2023/ifrs-checklist |
Standard: IAS 1 — Presentation of Financial Statements | | | https://www.iasplus.com/en/standards/ias/ias1 |
Standard: IAS 16 — Property, Plant and Equipment | | | https://www.iasplus.com/en/standards/ias/ias16 |
Project: Goodwill and impairment | | | https://www.iasplus.com/en/projects/major/goodwill |
Project: Common control transactions | | | https://www.iasplus.com/en/projects/completed/consol/common-control |
Resource: International Accounting Standards Board (IASB) | | | https://www.iasplus.com/en/resources/ifrsf/iasb-ifrs-ic/iasb |
Resource: International Sustainability Standards Board (ISSB) | | | https://www.iasplus.com/en/resources/ifrsf/issb |
Deloitte IFRS e-learning | | | https://www.iasplus.com/en/tag-types/e-learning |
IFRS industry experts | | | https://www.iasplus.com/en/resources/deloitte/ifrs-industry-experts |
IFRS specialists | | | https://www.iasplus.com/en/resources/deloitte/ifrs-specialists |
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IFRS Centres of Excellence | | | https://www.iasplus.com/en/resources/deloitte/deloitte-ifrs-centres-of-excellence |
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Rogerio Lopes Mota, Leader of Deloitte Brazil IFRS Center of Excellence, São Paulo | Rogerio Lopes Mota | | https://www.iasplus.com/en/people/ifrs-specialists/rogerio-lopes-mota |
Massimiliano Semprini , Leader, Italian IFRS Centre of Excellence, Milan | Massimiliano Semprini | | https://www.iasplus.com/en/people/ifrs-specialists/massimiliano-semprini |
Denise Hodgkins, Leader, New Zealand National Technical Group, Auckland | Denise Hodgkins | | https://www.iasplus.com/en/people/ifrs-specialists/denise-hodgkins |
Laurence Rivat, Head of the Paris IFRS Centre of Excellence, Paris | Laurence Rivat | | https://www.iasplus.com/en/people/ifrs-specialists/laurence-rivat |
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