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FR International News
IASB issues amendments to IFRS 19 to complete catch-up work
21 Aug 2025
The amendments will provide reduced disclosure requirements for new and amended IFRS Accounting Standards issued between February 2021 and May 2024. With these amendments, IFRS 19 reflects the changes to IFRS Accounting Standards that take effect up to 1 January 2027, when IFRS 19 will be applicable.
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FR International News
July 2025 IASB Update and podcast available
29 Jul 2025
In this IASB Update and Podcast, IASB Chair Andreas Barckow and Member Bob Uhl join Executive Technical Director Nili Shah to discuss highlights from the IASB meeting in July 2025, which included Business Combinations—Disclosures, Goodwill and Impairment, Statement of Cash Flows and Related Matters and an update on the Fourth Agenda Consultation.
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FR International News
IFRS Foundation publishes near-final examples on reporting uncertainties in the financial statements using climate
24 Jul 2025
The near-final examples illustrate how an entity applies the requirements in IFRS Accounting Standards to report the effects of uncertainties in its financial statements. The examples illustrate the reporting of the effects of uncertainties through climate-related fact patterns.
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FR International News
Q2 2025 IFRS Interpretations Committee podcast available
22 Jul 2025
This podcast, hosted by the Committee’s Chair Bruce Mackenzie and Committee member Brian O'Donovan shares discussions relating to updates to agenda decisions for IFRS 18, two tentative agenda decisions on (1) Determining and Accounting for Transaction Costs (IFRS 9) and (2) Embedded Prepayment Option (IFRS 9) and the final agenda decision on Assessing Indicators of Hyperinflationary Economies (IAS 29).
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FR International News
July 2025 Due Process Oversight Committee agenda and meeting papers available
18 Jul 2025
At the DPOC meeting on 24 July 2025 will discuss IASB’s project on Rate regulated Activities.
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FR International News
IFRS Foundation publishes IFRS for SMEs Accounting Standard educational modules 2 and 7
15 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. The two updated new modules are Module 2 and Module 7.
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FR International News
July 2025 International Accounting Standards Board agenda and meeting papers available
11 Jul 2025
At the IASB meeting on 22 – 24 July 2025, various topics for discussion include detailed feedback and staff analysis on Financial Instruments with Characteristics of Equity, finalisation of agenda decision on Assessing Indicators of Hyperinflationary Economies (IAS 29) and status of the IASB’s Fourth Agenda Consultation.
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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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