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Communications
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32 |
ISSB publishes IFRS S1 'General Requirements for Disclosure of Sustainability-related Financial Information' https://www.iasplus.com/en/news/2023/06/ifrs-s1 |
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ISSB publishes IFRS S2 'Climate-related Disclosures' https://www.iasplus.com/en/news/2023/06/ifrs-s2 |
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IASB proposes addendum to the exposure draft of the third edition of the IFRS for SMEs https://www.iasplus.com/en/news/2024/03/sme-addendum |
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IASB publishes "Investor Perspectives" article on acquisitions reporting https://www.iasplus.com/en/news/2024/03/investor-prespective-acquisition-reporting |
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IASB issues podcast on latest Board developments (March 2024) https://www.iasplus.com/en/news/2024/03/iasb-podcast |
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March 2024 IASB meeting notes posted https://www.iasplus.com/en/news/2024/03/iasb-meeting-notes |
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Updated IASB and ISSB work plan — Analysis (March 2024) https://www.iasplus.com/en/news/2024/03/iasb-issb-work-plan |
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DPOC approves shortened comment period for proposed amendments to IFRS 9 and IFRS 7 related to power purchase agreements https://www.iasplus.com/en/news/2024/03/dpoc-ppa |
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March 2024 ISSB meeting notes posted https://www.iasplus.com/en/news/2024/03/issb-meeting-notes |
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ISSB publishes March 2024 podcast https://www.iasplus.com/en/news/2024/03/issb-podcast |
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Pre-meeting summaries for the March 2024 IASB meeting https://www.iasplus.com/en/news/2024/03/iasb-premeeting-summaries |
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IASB proposes enhanced information on acquisitions https://www.iasplus.com/en/news/2024/03/goodwill |
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More news
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GRI publishes guidance documents on double materiality, due diligence and CSRD https://www.iasplus.com/en/news/2024/03/gri-guidance-documents |
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2024 IFRS Accounting Taxonomy issued https://www.iasplus.com/en/news/2024/03/ifrs-taxonomy |
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ESMA publishes report on the activities of corporate reporting enforcers and their findings within the EU in 2023 https://www.iasplus.com/en/news/2024/03/esma-report |
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Hong Kong commits to aligning local sustainability disclosure requirements with the ISSB standards https://www.iasplus.com/en/news/2024/03/hong-kong-issb |
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ISSB Chair meets leaders in Africa https://www.iasplus.com/en/news/2024/03/issb-africa |
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Education workshop on IFRS 18 https://www.iasplus.com/en/news/2024/03/eaa-ifrs-18 |
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IFRS Foundation announces new ITCG members https://www.iasplus.com/en/news/2024/03/itcg-members |
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Agenda for the March 2024 DPOC meeting https://www.iasplus.com/en/news/2024/03/dpoc-agenda |
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Basel Committee urged to back ISSB standards https://www.iasplus.com/en/news/2024/03/basel-committee |
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GHG Protocol releases draft summaries of Scope 3 Standard feedback https://www.iasplus.com/en/news/2024/03/ghg-protocol |
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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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Quarterly Accounting Roundup — First Quarter — 2024 https://www.iasplus.com/en/publications/us/accounting-roundup/2024/q1 |
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Life Sciences Industry Accounting Guide — March 2024 https://www.iasplus.com/en/publications/us/industry/life-sciences-guide |
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Financial Reporting Spotlight — Disclosure Trends From the 2023 Reporting Season https://www.iasplus.com/en/publications/us/financial-reporting-spotlight-1/disclosure-trends |
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Heads Up — FASB Issues Guidance on Profits Interest Awards https://www.iasplus.com/en/publications/us/heads-up/2024/issue-6 |
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iGAAP in Focus — Financial reporting: IASB proposes amendments to improve reporting on acquisitions https://www.iasplus.com/en/publications/global/igaap-in-focus/2024/acquisitions-and-goodwill |
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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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iGAAP in Focus — European sustainability reporting: EFRAG proposes ESRS for listed small- and medium-sized enterprises https://www.iasplus.com/en/publications/global/igaap-in-focus/2024/esrs-lsme-ed |
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iGAAP in Focus — Sustainability reporting: SEC adopts rule that requires climate-related disclosures https://www.iasplus.com/en/publications/global/igaap-in-focus/2024/sec-climate-rule |
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IFRS on Point — February 2024 https://www.iasplus.com/en/publications/global/ifrs-on-point/2024/february |
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More publications
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IASB Meeting — 18–21 March 2024 https://www.iasplus.com/en/meeting-notes/iasb/2024/march/march |
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ISSB Meeting — 13 March 2024 https://www.iasplus.com/en/meeting-notes/issb/2024/march/march |
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IFRS Interpretations Committee meeting — 5 March 2024 https://www.iasplus.com/en/meeting-notes/ifrs-ic/2024/march/march |
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ISSB Meeting — 21 February 2024 https://www.iasplus.com/en/meeting-notes/issb/2024/february/february |
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IASB Meeting — 19–22 February 2024 https://www.iasplus.com/en/meeting-notes/iasb/2024/february/february |
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ISSB Meeting — 25 January 2024 https://www.iasplus.com/en/meeting-notes/issb/2024/january/january |
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IASB Meeting — 22–25 January 2024 https://www.iasplus.com/en/meeting-notes/iasb/2024/january/january |
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ISSB Meeting — 13–14 December 2023 https://www.iasplus.com/en/meeting-notes/issb/2023/december/december |
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IASB Meeting — 12–14 December 2023 https://www.iasplus.com/en/meeting-notes/iasb/2023/december/december |
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IFRS Interpretations Committee meeting — 28–29 November 2023 https://www.iasplus.com/en/meeting-notes/ifrs-ic/2023/november/november |
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More meetings
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Acquisitions and goodwill
IASB proposes amendments that aim at providing enhanced information on acquisitions
Blueprints Image https://www.iasplus.com/en/news/2024/03/goodwill |
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What's new?
Our popular summary of new and revised financial and sustainability reporting requirements, updated for 31 March 2024
Calendar Image https://www.iasplus.com/en/othernews/new-and-revised/2024/march |
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Sustainability reporting in the US
SEC adopts rule that will require entities to disclose climate-related information
Columns and steps Image https://www.iasplus.com/en/news/2024/03/sec-climate-rules |
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FICE
IASB publishes exposure draft with proposed amendments to clarify the classification requirements in IAS 32
Colorful paint sticks Image https://www.iasplus.com/en/news/2023/11/fice-ed |
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IFRS S1 and IFRS S2
IOSCO endorses ISSB standards are appropriate to serve as a global framework for sustainability reporting
tree lined street Image https://www.iasplus.com/en/news/2023/07/iosco-endorsement |
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ISSB publishes IFRS S1 'General Requirements for Disclosure of Sustainability-related Financial Information' https://www.iasplus.com/en/news/2023/06/ifrs-s1 |
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ISSB publishes IFRS S2 'Climate-related Disclosures' https://www.iasplus.com/en/news/2023/06/ifrs-s2 |
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Comment deadline: FICE exposure draft
https://www.iasplus.com/en/events/deadlines/2024/comment-deadline-fice-exposure-draft |
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April 2024 IFRS Advisory Council meeting
https://www.iasplus.com/en/events/ifrs-ac/2024/april |
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April 2024 ISSB meeting
https://www.iasplus.com/en/events/issb-meetings/2024/april |
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April 2024 IASB meeting
https://www.iasplus.com/en/events/iasb-meetings/2024/april |
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IFRS Foundation conference
https://www.iasplus.com/en/events/conferences/2024/ifrs-foundation-conference |
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Comment deadline: Acquisitions and goodwill exposure draft
https://www.iasplus.com/en/events/deadlines/2024/goodwill |
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News: Updated IASB and ISSB work plan — Analysis (December 2023)
https://www.iasplus.com/en/news/2023/12/work-plan-update |
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News: December 2023 IASB meeting notes posted
https://www.iasplus.com/en/news/2023/12/iasb-meeting-notes |
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Publication: IFRS in your pocket 2023
https://www.iasplus.com/en/publications/global/ifrs-in-your-pocket/2023 |
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Publication: Publication: IFRS compliance, presentation and disclosure checklist 2023
https://www.iasplus.com/en/publications/global/models-checklists/2023/ifrs-checklist |
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Standard: IAS 1 — Presentation of Financial Statements
https://www.iasplus.com/en/standards/ias/ias1 |
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Standard: IAS 16 — Property, Plant and Equipment
https://www.iasplus.com/en/standards/ias/ias16 |
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Project: Goodwill and impairment
https://www.iasplus.com/en/projects/major/goodwill |
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Project: Common control transactions
https://www.iasplus.com/en/projects/research/short-term/common-control |
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Resource: International Accounting Standards Board (IASB)
https://www.iasplus.com/en/resources/ifrsf/iasb-ifrs-ic/iasb |
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Resource: International Sustainability Standards Board (ISSB)
https://www.iasplus.com/en/resources/ifrsf/issb |
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Deloitte IFRS e-learning https://www.iasplus.com/en/tag-types/e-learning |
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IFRS industry experts https://www.iasplus.com/en/resources/deloitte/ifrs-industry-experts |
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IFRS specialists https://www.iasplus.com/en/resources/deloitte/ifrs-specialists |
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Follow IAS Plus on Twitter https://twitter.com/iasplus |
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IFRS Centres of Excellence https://www.iasplus.com/en/resources/deloitte/deloitte-ifrs-centres-of-excellence |
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Adrian Geisel,
Partner in Deloitte Germany's IFRS and Corporate Reporting Centre of Excellence,
Frankfurt
https://www.iasplus.com/en/people/ifrs-specialists/adrian-geisel |
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Rogerio Lopes Mota,
Leader of Deloitte Brazil IFRS Center of Excellence,
São Paulo
https://www.iasplus.com/en/people/ifrs-specialists/rogerio-lopes-mota |
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Massimiliano Semprini ,
Leader, Italian IFRS Centre of Excellence,
Milan
https://www.iasplus.com/en/people/ifrs-specialists/massimiliano-semprini |
117 |
Lin Leng Soh,
Deloitte Southeast Asia Accounting Excellence Leader,
Singapore
https://www.iasplus.com/en/people/ifrs-specialists/lin-leng-soh |
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