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Communications
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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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IASB takes up research project on intangibles
https://www.iasplus.com/en/news/2024/04/iasb-intangibles |
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ISSB decides to begin research projects on biodiversity and human capital
https://www.iasplus.com/en/news/2024/04/issb-research-projects |
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Pre-meeting summaries for the April 2024 ISSB meeting
https://www.iasplus.com/en/news/2024/04/pre-meeting-issb |
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Pre-meeting summaries for the April 2024 IASB meeting
https://www.iasplus.com/en/news/2024/04/premeeting-iasb |
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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 |
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April 2024 ISSB meeting agenda posted
https://www.iasplus.com/en/news/2024/04/issb-agenda |
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April 2024 IASB meeting agenda posted
https://www.iasplus.com/en/news/2024/04/iasb-agenda |
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ISSB launches podcast series on TIG meetings
https://www.iasplus.com/en/news/2024/04/issb-implementation-insights |
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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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Agenda for the April 2024 IFRS Advisory Council meeting
https://www.iasplus.com/en/news/2024/04/ifrs-ac-agenda |
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More news
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EIOPA report on the impact of IFRS 17 in the insurance sector
https://www.iasplus.com/en/news/2024/04/eiopa-ifrs-17 |
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Standard setters discuss understandability of accounting standards
https://www.iasplus.com/en/news/2024/04/ifass-aasb |
| 47 |
New GPF member appointed
https://www.iasplus.com/en/news/2024/04/gpf-member |
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AI in standard setting
https://www.iasplus.com/en/news/2024/04/ifass-ai |
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European Parliament approves delay of certain ESRSs
https://www.iasplus.com/en/news/2024/04/esrs-delay |
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UKEB introduces research on intangibles at IFASS meeting
https://www.iasplus.com/en/news/2024/04/ukeb-ifass |
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IPSASB consults on amendments based on IFRIC Interpretations
https://www.iasplus.com/en/news/2024/04/ipsasb-ifric |
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Two webinars introducing IFRS 18
https://www.iasplus.com/en/news/2024/04/ifrs-18-webinars |
| 53 |
Brazil consults on sustainability reporting standards based on IFRS S1 and IFRS S2
https://www.iasplus.com/en/news/2024/04/brazil-issb |
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Digital reporting and the IFRS digital taxonomies
https://www.iasplus.com/en/news/2024/04/digital-reporting |
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More news
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Heads Up — FASB Issues ASU to Remove Concepts Statement References From Codification
https://www.iasplus.com/en/publications/us/heads-up/2024/issue-8 |
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EFRAG endorsement status report 17 April 2024
https://www.iasplus.com/en/publications/efrag/2024/17-april |
| 59 |
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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ISSB Meeting — 23 April 2024
https://www.iasplus.com/en/meeting-notes/issb/2024/april/april |
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IASB Meeting — 22–25 April 2024
https://www.iasplus.com/en/meeting-notes/iasb/2024/april/april |
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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 |
| 78 |
ISSB Meeting — 13–14 December 2023
https://www.iasplus.com/en/meeting-notes/issb/2023/december/december |
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More meetings
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IFRS 18
New standard on presentation and disclosures in financial statements will replace IAS 1 as of 2027
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https://www.iasplus.com/en/news/2024/04/ifrs-18 |
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Acquisitions and goodwill
IASB proposes amendments that aim at providing enhanced information on acquisitions
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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
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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
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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
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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 |
| 86 |
May 2024 ISSB meeting
https://www.iasplus.com/en/events/issb-meetings/2024/may |
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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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Comment deadline: SME addendum
https://www.iasplus.com/en/events/deadlines/2024/sme-addendum |
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Effective date of amendments to IAS 21
https://www.iasplus.com/en/events/effective-dates/2025/ias-21 |
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Effective date of amendments to the SASB standards
https://www.iasplus.com/en/events/effective-dates/2025/effective-date-of-amendments-to-the-sasb-standards |
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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 |
| 95 |
Publication: Publication: IFRS compliance, presentation and disclosure checklist 2023
https://www.iasplus.com/en/publications/global/models-checklists/2023/ifrs-checklist |
| 96 |
Standard: IAS 1 — Presentation of Financial Statements
https://www.iasplus.com/en/standards/ias/ias1 |
| 97 |
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/completed/consol/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
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Follow IAS Plus on Twitter
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IFRS Centres of Excellence
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Welcome to IAS Plus
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Fernando Lattuca,
Argentina IFRS Centre of Excellence Leader,
Buenos Aires
https://www.iasplus.com/en/people/ifrs-specialists/fernando-lattuca |
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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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Nadine Kusche,
Leader of the Swiss IFRS Centre of Excellence,
Zurich
https://www.iasplus.com/en/people/ifrs-specialists/nadine-kusche |
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Elizabeth Chrispin,
Leader of Deloitte United Kingdom’s IFRS Centre of Excellence,
London
https://www.iasplus.com/en/people/ifrs-specialists/elizabeth-chrispin |
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