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FR International News
May 2023 IASB Update and podcast available
30 May 2023
In this podcast, the topics discussed include a summary of the IASB’s supplementary meeting held on 3 May about proposed amendments to the IFRS for SMEs Accounting Standard relating to the international tax reform; and updates of various IASB projects including Disclosure Initiative—Subsidiaries without Public Accountability: Disclosures project; Management Commentary project and Business Combinations – Disclosures, Goodwill and Impairment project.
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FR International News
June 2023 IFRS Interpretations Committee agenda and meeting papers available
26 May 2023
For the IFRS Interpretations Committee meeting to be held on 6 – 7 June 2023, topics for discussion include Application of the ‘Own Use’ Exemption (IFRS 9), Merger between a Parent and Its Subsidiary in the Separate Financial Statements (IAS 27), and Climate-related Risks in the Financial Statements.
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FR International News
IASB increases transparency of companies’ supplier finance
25 May 2023
The IASB has issued disclosure requirements to enhance the transparency of supplier finance arrangements and their effects on a company’s liabilities, cash flows and exposure to liquidity risk. The amendments to IAS 7 and IFRS 7 are effective for annual reporting periods beginning on or after 1 January 2024.
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FR International News
IASB amends tax accounting requirements to help companies respond to international tax reform
23 May 2023
The IASB has issued amendments to IAS 12 Income Taxes to respond to stakeholders’ concerns about the uncertainty over the accounting for deferred taxes arising from the implementation of the OECD pillar two model rules on the accounting for income taxes. The amendments give companies temporary relief from accounting for deferred taxes arising from the OECD international tax reform and are effective for annual reporting periods beginning on or after 1 January 2023.
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FR International News
March 2023 Capital Markets Advisory Committee meeting summary available
16 May 2023
Topics discussed at the Capital Markets Advisory Committee meeting held on 9 March 2023 included IASB Update, ISSB Update and Business Combinations—Disclosures, Goodwill and Impairment.
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FR International News
IASB moves Equity Method project to standard-setting work plan
16 May 2023
IASB has moved its Equity Method project from the research programme to the standard-setting work plan and the project’s objective is to develop answers to remaining application questions on the equity method as set out in IAS 28 Investments in Associates and Joint Ventures.
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FR International News
IFRS for SMEs Accounting Standard educational material: the effects of climate-related matters on financial statements
16 May 2023
IFRS issues educational material to illustrate how the IFRS for SMEs Accounting Standard requires companies to consider climate-related matters that have a material effect on the financial statements.
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FR International News
May 2023 International Accounting Standards Board agenda and meeting papers available
12 May 2023
For the IASB meeting to be held on 22 – 24 May 2023, topics for discussion include Dynamic Risk Management, Financial Instruments with Characteristics of Equity, Post-implementation Review of IFRS 15, and Disclosure Initiative—Subsidiaries without Public Accountability: Disclosures.
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FR International News
March 2023 Accounting Standards Advisory Forum meeting summary available
09 May 2023
Topics discussed at the ASAF meeting held on 27 – 28 March 2023 were, Disclosure Initiative—Subsidiaries without Public Accountability: Disclosures and Business Combinations—Disclosures, Goodwill and Impairment.
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FR International News
May 2023 supplementary IASB Update available
05 May 2023
This Update highlights IASB’s discussions on Amendments to the IFRS for SMEs Standard—International Tax Reform—Pillar Two Model Rules. The IASB work plan has also been updated.
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