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FR International News
May 2025 Accounting Standards Advisory Forum agenda and meeting papers available
16 May 2025
The ASAF meeting will be held on 28 May 2025 to discuss climate-related and other uncertainties in the financial statements.
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FR International News
IFRS Foundation updates going concern educational material to reflect latest developments
13 May 2025
The educational material originally published in 2021 supports the consistent application of going concern assessments under IFRS Accounting Standards during the covid-19 pandemic. This has been updated to reflect the latest developments on the IFRS 18 and remove outdated references relating to the IAASB and its project on Going Concern.
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FR International News
May 2025 International Accounting Standards Board agenda and meeting papers available
09 May 2025
At the IASB meeting on 19 – 22 May 2025, the topics discussed include Post-implementation Review of IFRS 16, Rate-regulated Activities, Business Combinations—Disclosures, Goodwill and Impairment and Statement of Cash Flows and Related Matters.
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FR International News
Compilation of Agenda Decisions—Volume 12 published
07 May 2025
The IFRS Foundation has published Compilation of Agenda Decisions - Volume 12 which contains all the agenda decisions made by the IFRS Interpretations Committee from November 2024 to April 2025.
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FR International News
May 2025 Emerging Economies Group agenda and meeting papers available
24 Apr 2025
At the EEG meeting on 7 – 8 May 2025, the topics discussed include IASB Technical Update, Fourth Agenda Consultation, Second Comprehensive Review of the IFRS for SMEs Accounting Standard and Financial Instruments with Characteristics of Equity.
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FR International News
April IASB podcast and Q1 2025 IFRS Interpretations Committee podcast available
22 Apr 2025
In April’s IASB podcast, IASB member Bertrand Perrin joins IASB Executive Technical Director Nili Shah to share updates on IASB’s projects - Business Combinations—Disclosures, Goodwill and Impairment; and Climate-related and Other Uncertainties in the Financial Statements. In Q1 2025 IFRS Interpretations Committee (IFRIC) podcast, hosted by the Committee’s Chair Bruce Mackenzie and member Lisa Bomba shares discussions relating to two agenda decision: (1) Guarantees Issued on Obligations of Other Entities and (2) Recognition of Intangible Assets Resulting from Climate-related Expenditure (IAS 38).
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FR International News
Marked-up IFRS for SMEs Accounting Standard available
16 Apr 2025
The new resource presents the full text of the standard, with all changes in the third edition of the IFRS for SMEs Accounting Standard marked up to help stakeholders assess the effects of the changes and prepare for implementation.
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FR International News
April 2025 IASB Update and addendum to the March 2025 IFRIC Update available
14 Apr 2025
The April IASB Update highlights preliminary decisions of the International Accounting Standards Board (IASB) on various topics including Business Combinations—Disclosures, Goodwill and Impairment and Climate-related and Other Uncertainties in the Financial Statements. The addendum to the March 2025 IFRIC Update has also been published.
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FR International News
March 2025 IFRS for SMEs Accounting Standard Update available
31 Mar 2025
This edition of the Update includes the issuance of the third edition of the IFRS for SMEs Accounting Standard, resources to support implementation of the Standard, and instructions for submitting implementation issues.
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FR International News
April 2025 International Accounting Standards Board agenda and meeting papers available
28 Mar 2025
At the IASB meeting on 8 – 9 April 2025, the topics for discussion include Climate-related and Other Uncertainties in the Financial Statements and Business Combinations—Disclosures, Goodwill and Impairment.
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