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FR International News
June 2025 IFRIC Update available
08 Jul 2025
This Update is a summary of the decisions by the IFRS Interpretations Committee (IFRIC) and the discussion topics included proposed tentative agenda decisions relating to (i) the determining and accounting of transaction costs under IFRS 9 and (ii) the accounting of embedded prepayment option in a loan contract under IFRS 9; updates to various agenda decisions for requirements in IFRS 18; and feedback received on the tentative agenda decision Assessing Indicators of Hyperinflationary Economies (IAS 29).
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FR International News
IFRS Foundation publishes IFRS for SMEs Educational Module 1—Small and Medium-sized Entities
08 Jul 2025
The IFRS Foundation has developed stand-alone modules for each section of the IFRS for SMEs Accounting Standard. The IFRS Foundation is in process of updating these modules to reflect the amendments in the 2025 version of the Standard, prioritising those sections with significant changes. These modules are designed to provide support to anyone learning about, applying or reading financial statements prepared using the IFRS for SMEs Accounting Standard.
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FR International News
July 2025 Accounting Standards Advisory Forum agenda and meeting papers available
27 Jun 2025
At the ASAF meeting on 7 – 8 July 2025, the topics for discussion include Provisions—Targeted Improvements, Rate-regulated Activities and Business Combinations—Disclosures, Goodwill and Impairment.
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FR International News
June 2025 IFRS for SMEs Accounting Standard Update available
26 Jun 2025
This edition of the Update includes an overview of Section 11 Financial Instruments in the third edition of the Standard and resources published to support implementation of the Standard.
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FR International News
June 2025 IASB Update and podcast available
25 Jun 2025
In this IASB Update and Podcast, IASB Vice-Chair Linda Mezon-Hutter and Member Hagit Keren join Executive Technical Director Nili Shah to discuss highlights from the IASB meeting in June 2025, which included Climate-related and Other Uncertainties in the Financial Statements, Financial Instruments with Characteristics of Equity and Provisions—Targeted Improvements.
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FR International News
IASB issues revised Practice Statement on management commentary
23 Jun 2025
The revised Practice Statement is a major revision of the previous version to address shortcomings highlighted by investors in current practice. The IASB intends for the revised Practice Statement to serve as a global benchmark for regulators to use in updating or developing their national requirements and guidance. Additionally, it would provide a comprehensive resource for companies to meet investors’ information needs.
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FR International News
July 2025 IFRS Taxonomy Consultative Group agenda and meeting papers available
20 Jun 2025
At the ITCG meeting on 1 July 2025, the topics discussed include Digital Financial Reporting, XBRL’s Open Information Model (OIM) Taxonomy and AI and XBRL: How to leverage XBRL with AI for ESG reporting.
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FR International News
IASB launches review of IFRS 16 Leases
17 Jun 2025
IASB has issued a request for information (RFI) to obtain comments from stakeholders. The aim is to determine whether the requirements in IFRS 16 Leases provide useful information to users of financial statements, and whether the effects of applying the new requirements on users of financial statements, preparers, auditors and regulators are as intended when the new requirements were developed.
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FR International News
IASB to finalise examples on reporting uncertainties in the financial statements as illustrated through climate
16 Jun 2025
The examples aim to improve the reporting of uncertainties in the financial statements and use climate-related scenarios to illustrate principles that apply broadly to all types of uncertainties. To ensure timely and informed application, the IASB plans to publish a near-final draft of the examples early in third quarter of 2025. The final document is expected to be issued in October 2025.
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FR International News
June 2025 IFRS Interpretations Committee agenda and meeting papers available
13 Jun 2025
At the IFRS Interpretations Committee meeting on 25 - 26 June 2025, the topics discussed include proposed tentative agenda decisions relating to the accounting of (i) transaction costs under IFRS 9 and (ii) prepayment option in a financial liability under IFRS 9; and feedback received on tentative agenda decision Assessing Indicators of Hyperinflationary Economies (IAS 29).
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