Andreas Barckow, Chair of the International Accounting Standards Board (IASB) emphasised the importance of financial reporting in uncertain times at a speech at the IFRS Foundation Conference this week.
The International Accounting Standards Board (IASB) recently proposed amendments to the IFRS for SMEs Accounting Standard, aiming to assist small- and medium-sized entities (SMEs) in addressing international tax reform. This marks the first instance where the IASB has suggested urgent amendments to the Standard outside of its regular review process.
Hot on the heels of recent regulatory scandal surrounding supply chain finance deals, also known as reverse factoring, the International Accounting Standards Board (IASB) has issued new disclosure requirements designed to assuage investor concerns regarding the lack of visibility into company supplier finance arrangements.
Last week the European Financial Reporting Advisory Group (EFRAG) released a draft comment letter in response to the International Accounting Standards Board’s (IASB) exposure draft 2023/2 Amendments to the Classification and Measurement of Financial Instruments.
The International Accounting Standards Board (IASB) has started a new project exploring how climate-related risk can be better outlined in financial statements.
The International Accounting Standards Board (IASB) has this week completed the Targeted Standards-level review of Disclosure Project, designed to discover an improved approach to developing new disclosure standards.
Last week saw the 2022 European Financial Reporting Advisory Group (EFRAG) Conference, marking 21 years of EFRAG’s work. Two speeches reflecting on EFRAG’s past and future were particularly worth a look.
Following feedback to the Third Agenda Consultation, designed to help the International Accounting Standards Board (IASB) define its priorities for the next five years, the IASB will slightly increase its focus on digital financial reporting.
The International Financial Reporting Standards (IFRS) Foundation has published a summary of the World Standard-setters Conference 2022, and made the plenary sessions available to watch online.
The recent IFRS Foundation Conference 2022 addressed key current and emerging themes in the reporting arena.
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