IFRS

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IASB seeks feedback on proposed changes to SMEs Accounting Standard

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.

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IASBIFRSSupplier

IASB Implements New Disclosure Requirements to Enhance Transparency of Supplier Finance

By Editor

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.

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IASBIFRSPayments

EFRAG welcome IASB’s amendments to IFRS9 and IFRS7

By Editor

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.

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EFRAGIFRSIntangibles

EFRAG publishes recommendations for IFRS requirements on intangibles

By Editor

The European Financial Reporting Advisory Group (EFRAG) has published a summary of the main feedback received on a recent Discussion Paper looking into how to achieve better information on intangibles in financial reports.

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IFRSTaxonomy

IFRS Accounting Taxonomy 2023

By Editor

The International Financial Reporting Standards (IFRS) Foundation has issued its annual XBRL taxonomy updates for financial reporting, publishing the IFRS Accounting Taxonomy 2023 this week.

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Digital reportingIASBIFRSStandards

IASB to consider digital in new disclosure design

By Editor

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.

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AlignmentIFRSIPSASIPSASB

Latest IPSAS-IFRS Alignment Dashboard shows alignment between standards

By Editor

Comparability and interoperability between different reporting standards is an ever-important topic within business reporting. One source for understanding alignment is the IPSAS-IFRS Alignment Dashboard, which was recently updated, providing a useful resource for anyone who wants to understand where the two standards align and depart.

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IFRSLinkbaseValidation

IFRS Formula Linkbase 2022 published

By Editor

The International Financial Reporting Standards Foundation (IFRS) 2022 Taxonomy formula linkbase is now available for download. The updated linkbase reflects changes to the IFRS Accounting Taxonomy, including updates to axis aggregation validations, percentage warnings, and technical validations.

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DigitisationFinancial DisclosureIASBIFRSReporting

IASB to increase focus on digital information

By Editor

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.

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ESGIFRSISSBReporting StandardsSustainability

ISSB announces support for emerging economies to use sustainability standards

By Editor

Emmanuel Faber, Chair of the International Sustainability Standards Board (ISSB), took to the COP27 stage last week to unveil the ISSB Partnership Framework, designed to boost the ability of smaller entities and emerging economy stakeholders to use the International Financial Reporting Standards (IFRS) Sustainability Disclosure Standards.

Items tagged with "IFRS"

IASB seeks feedback on proposed changes to SMEs Accounting Standard

IASB Implements New Disclosure Requirements to Enhance Transparency of Supplier Finance

EFRAG welcome IASB’s amendments to IFRS9 and IFRS7

EFRAG publishes recommendations for IFRS requirements on intangibles

IFRS Accounting Taxonomy 2023

IASB to consider digital in new disclosure design

Latest IPSAS-IFRS Alignment Dashboard shows alignment between standards

IFRS Formula Linkbase 2022 published

IASB to increase focus on digital information

ISSB announces support for emerging economies to use sustainability standards

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IFRS

Items tagged with "IFRS"

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