IFRS Accounting Standards

IFRS and Corporate Reporting News is BDO's regular update on what's just arrived in the world of IFRS Accounting Standards and Corporate Reporting. On this page, you'll find daily reporting of IFRS Accounting Standards and Corporate Reporting developments, including exposure drafts, new publications and resources, training, and much more.

September 2024 - IFRS Foundation to host events at Climate Week NYC
September 2024 - EFRAG publishes XBRL Taxonomy for ESRS Set 1
September 2024 - September 2024 World Standard Setters meeting agenda available
September 2024 - September 2024 Accounting Standards Advisory Forum agenda and meeting papers available
September 2024 - September 2024 IFRS Interpretations Committee meeting agenda and meeting papers available
September 2024 - August 2024 supplementary IASB meeting Update available
August 2024 - IASB proposes updates to IFRS Accounting Taxonomy 2024
August 2024 - September 2024 SME Implementation Group agenda and meeting papers available
August 2024 - Supplementary IASB meeting held on 28 August 2024
August 2024 - BDO releases IFRB 2024/09 IASB publishes Exposure Draft – Climate-related and Other Uncertainties in the Financial Statements
August 2024 - August 2024 Due Process Oversight Committee agenda and meeting papers available
August 2024 - Revised LSME Workshop announcement for users and investors
August 2024 - ISSB releases webcast on its two-year work plan
August 2024 - IASB proposes IFRS Accounting Taxonomy update for Contracts for Renewable Electricity
August 2024 - June 2024 Due Process Oversight Committee meeting summary available
August 2024 - BDO releases ISRB 2024/07 Q2 2024 Sustainability Reporting Jurisdictional Update
August 2024 - BDO releases ISRB 2024/06 30 June 2024 Sustainability Reporting Update
August 2024 - EC releases FAQs on CSRD implementation
August 2024 - BDO submits comment letter to the IASB on Exposure Draft 2024/3 Contracts for Renewable Electricity
August 2024 - BDO publishes IFRS Accounting Standards At A Glance – 30 June 2024
August 2024 - GRI and TNFD release interoperability mapping resource
August 2024 - Meeting notes from July 2024 ISSB meeting in Montreal
August 2024 - ISSB releases July 2024 podcast on latest developments
August 2024 - EFRAG publishes new ESRS Q&A Technical Explanations
August 2024 - EFRAG publishes its Study on Early Implementation of ESRS: Insights from Selected EU Companies for Q2 2024
August 2024 - One IFRIC Agenda Decision published in an addendum to June 2024 IFRIC Update
August 2024 - July 2024 National Standard-setters newsletter available
August 2024 - July 2024 Accounting Standards Advisory Forum meeting summary now available
August 2024 - July 2024 IFRS Taxonomy Consultative Group meeting summary now available
August 2024 - July 2024 IASB Update now available
August 2024 - IASB proposes amendments to IFRS 19
August 2024 - IASB publishes Exposure Draft Climate-related and Other Uncertainties in the Financial Statements
July 2024 - Q2 2024 ISSB Implementation Insights podcast
July 2024 - Webcast on an overview of ESRS–ISSB Standards Interoperability Guidance
July 2024 - Summary of the May 2024 DPOC meeting now available
July 2024 - June 2024 Capital Markets Advisory Committee and Global Preparers Forum meeting summary now available
July 2024 - IASB to publish Exposure Draft on amendments to IFRS 19 and climate-related and other uncertainties in the financial statements
July 2024 - IASB concludes technical decision-making on three projects
July 2024 - IASB publishes Exposure Draft Translation to a Hyperinflationary Presentation Currency
July 2024 - BDO releases IFRB 2024/08 - 30 June 2024 Period-end IFRS Accounting Standards Update
July 2024 - BDO releases Q2 Illustrative IFRS Financial Statements (30 June 2024)
July 2024 - GRI releases updated analysis tool on the SDGs and underlying targets
July 2024 - ISSB meeting agenda in July 2024
July 2024 - June 2024 Trustees of the IFRS Foundation meeting summary available
July 2024 - May 2024 Emerging Economies Group meeting report available
July 2024 - July 2024 IASB meeting agenda and meeting papers now available
July 2024 - IASB issues annual improvements to IFRS Accounting Standards
July 2024 - BDO submits comment letter to the IASB on Exposure Draft 2024/01 Business Combinations – Disclosures, Goodwill and Impairment
July 2024 - Sustainability assurance standard is due to be delivered by IAASB in September 2024
July 2024 - Canadian pension funds issued a joint statement against deviation from the ISSB baseline
July 2024 - Two ESMA documents released to ensure consistent sustainability reporting
July 2024 - Key highlights from the 2024 IFRS Foundation Conference in June 2024
July 2024 - BDO publishes web article Two ESMA documents to support consistent application of sustainability reporting requirements
July 2024 - TNFD releases new sector guidance
July 2024 - Switzerland launches consultation on expanding sustainability disclosures
July 2024 - EFRAG publishes paper on connectivity and boundaries of annual report sections
July 2024 - IASB concludes its PIR of impairment requirements in IFRS 9
July 2024 - BDO publishes IFRB 2024/07 IASB issues Amendments to the Classification and Measurement of Financial Instruments
June 2024 - BDO publishes Sustainability At A Glance – European Sustainability Reporting Standards (ESRS)
June 2024 - BDO publishes Sustainability At A Glance – IFRS Sustainability Disclosure Standards (30 June 2024)
June 2024 - IFC and IFRS Foundation agree on strategic partnership to improve sustainability reporting in emerging markets
June 2024 - IFAC issues publication Sustainability Assurance: What to Expect
June 2024 - Sri Lanka issues localised versions of ISSB standards
June 2024 - TNFD and EFRAG publish correspondence mapping
June 2024 - ISSB publishes Feedback Statement on its Consultation on Agenda Priorities
June 2024 - June 2024 IASB and joint IASB-FASB Update available
June 2024 - June 2024 Integrated Reporting and Connectivity Council meeting agenda and meeting papers available
June 2024 - Report from April 2024 IFASS meeting available
June 2024 - July 2024 Accounting Standards Advisory Forum meeting agenda and meeting papers available
June 2024 - June 2024 IFRS for SMEs Accounting Standard Update available
June 2024 - ISSB meeting in June 2024
June 2024 - ISSB releases podcast on latest developments (June 2024)
June 2024 - July 2024 IFRS Taxonomy Consultative Group meeting agenda and meeting papers available
June 2024 - June 2024 IFRIC Update available
June 2024 - IASB unanimously decides to finalise the revision of the Management Commentary Practice Statement by making targeted improvements
June 2024 - IPSASB develops the first climate-related disclosure standard for the public sector
June 2024 - IFRS Foundation Monitoring Board on progress of standard-setting activities
June 2024 - Accountancy Europe releases ‘ESRS perspectives’ publication series
June 2024 - The first 'Perspectives on sustainability disclosure' webinar
June 2024 - May 2024 Management Commentary Consultative Group meeting summary available
June 2024 - June 2024 FASB-IASB education meeting agenda and meeting papers available
June 2024 - June 2024 IASB meeting agenda and meeting papers available
June 2024 - Agenda for the June 2024 SSAF meeting released
June 2024 - June 2024 ISSB meeting agenda is available
June 2024 - CDP launches new disclosure platform which aligns with the ISSB (IFRS S2)
June 2024 - Sustainability reporting guide for SMEs based on ISSB standards from ACCA
June 2024 - June 2024 TIG meeting on IFRS S1 and IFRS S2
June 2024 - EFRAG publishes new ESRS Q&A Technical Explanations
June 2024 - EFRAG releases implementation guidance for ESRS
June 2024 - IPSASB releases updated IPSAS-IFRS Alignment Dashboard
June 2024 - June 2024 Due Process Oversight Committee meeting agenda and meeting papers available
June 2024 - June 2024 Capital Markets Advisory Committee and Global Preparers Forum meeting agenda and meeting papers available
June 2024 - June 2024 IFRIC meeting agenda and meeting papers available
May 2024 - BDO publishes web article Contracts for Renewable Electricity: Proposed amendments to IFRS 9 and IFRS 7
May 2024 - BDO publishes IFRB 2024/06 IASB issues IFRS 19 Subsidiaries Without Public Accountability: Disclosures
May 2024 - EFRAG publishes new ESRS Q&A Technical Explanations
May 2024 - Call for commitment from jurisdictions to adopt the ISSB standards by 2025
May 2024 - Jurisdictions representing over half the global economy by GDP advance towards ISSB Standards
May 2024 - Agenda and paper for May 2024 Due Process Oversight Committee meeting
May 2024 - GRI and IFRS Foundation collaboration to deliver full interoperability that enables seamless sustainability reporting
May 2024 - ESMA publishes 29th Extract from Enforcement Decisions database
May 2024 - May 2024 IASB meeting Update available
May 2024 - IASB issues amendments to the classification and measurement requirements in IFRS 9
May 2024 - New webcasts from the IFRS Foundation on current and anticipated financial effects
May 2024 - New publication series on the CSRD from GRI
May 2024 - Updated guide on using the Integrated Reporting Framework while considering IFRS Sustainability Disclosure Standards
May 2024 - The UK Government delivers timeline for S1 and S2 endorsement
May 2024 - IFRS Foundation announces new webinar series ‘Perspectives on sustainability disclosure’
May 2024 - Sustainability Consultative Committee published April 2024 meeting summary
May 2024 - Live webinar by IASB staff on IFRS 18 – Registration open
May 2024 - European Union adopts amendments to IAS 7 and IFRS 7
May 2024 - IASB proposes IFRS Accounting Taxonomy update for IFRS 18
May 2024 - IASB releases webcast on proposals in Exposure Draft Contracts for Renewable Energy
May 2024 - March 2024 Due Process Oversight Committee meeting summary available
May 2024 - SEC publishes statement on application of IFRS 19 in filings with the SEC
May 2024 - BDO publishes IFRB 2024/05 Hyperinflationary Economies Update (May 2024)
May 2024 - IESBA’s consultation on the Proposed International Ethics Standards for Sustainability
May 2024 - ISSB Meeting on 16 May 2024
May 2024 - Webcast on Introducing the ISSB Taxonomy
May 2024 - ISSB opens permanent Montreal office
May 2024 - ICAS and IRC publish documents on materiality in corporate reporting
May 2024 - May 2024 Management Commentary Consultative Group meeting agenda and meeting papers now available
May 2024 - May 2024 IASB meeting agenda and meeting papers now available
May 2024 - IASB issues IFRS 19 Subsidiaries without Public Accountability: Disclosures
May 2024 - IASB proposes amendments to IFRS 9 and IFRS 7 for renewable electricity contracts
May 2024 - Korea publishes Exposure Draft of the Sustainability Disclosure Standards
May 2024 - May 2024 ISSB meeting agenda and meeting papers now available
May 2024 - May 2024 Emerging Economies Group meeting agenda and meeting papers now available
May 2024 - February 2024 Trustees of the IFRS Foundation and DPOC meeting summary now available
May 2024 - BDO publishes ISRB 2024/05 Corporate Sustainability Reporting Directive (CSRD) for Non-EU Companies
May 2024 - BDO publishes ISRB 2024/04 EU Reporting: Corporate Sustainability Reporting Directive – Summary of Scope and Requirements
May 2024 - April 2024 ISSB Update now available
May 2024 - ISSB publishes IFRS Sustainability Disclosure Taxonomy
May 2024 - IFRS Foundation and EFRAG publish interoperability guidance
May 2024 - IFRS Foundation publishes 2023 Annual Report
May 2024 - IFRS Foundation publishes Compilation of Agenda Decisions – Volume 10
May 2024 - March 2024 Accounting Standards Advisory Forum meeting summary available
May 2024 - Two IFRIC Agenda Decisions published in an addendum to March 2024 IFRIC Update
May 2024 - April 2024 IASB Update now available
May 2024 - IASB to publish Exposure Draft Contracts for Renewable Electricity
April 2024 - ISSB to commence research projects about nature and human capital
April 2024 - ISSB to publish inaugural IFRS Sustainability Disclosure Taxonomy
April 2024 - European Parliament adopts CSDDD
April 2024 - IASB commences comprehensive review of accounting for intangibles
April 2024 - EIOPA releases report on implementation of IFRS 17
April 2024 - IASB to issue IFRS 19 Subsidiaries without Public Accountability: Disclosures on 9 May 2024
April 2024 - BDO publishes ISRB 2024/03 31 March 2024 Sustainability Reporting Update
April 2024 - Brazil consults on sustainability reporting standards
April 2024 - European Parliament postpones adoption of sector-specific ESRSs for EU companies and general ESRSs for non-EU companies
April 2024 - IPSASB releases Exposure Draft Amendments to Consider IFRIC Interpretations
April 2024 - IASB publishes project summary concluding its project on Business Combinations under Common Control
April 2024 - April 2024 ISSB meeting agenda and agenda papers available
April 2024 - April 2024 IASB meeting agenda and agenda papers available
April 2024 - BDO releases IFRB 2024/04 IASB publishes IFRS 18 Presentation and Disclosure in Financial Statements
April 2024 - ESRB publishes report on climate-related risks in financial statements
April 2024 - ISSB releases first episode of new podcast series on ISSB Implementation Insights
April 2024 - IFRS Foundation publishes introductory article on digital financial reporting
April 2024 - April 2024 IFRS for SMEs Accounting Standard Update available
April 2024 - March 2024 Global Preparers Forum meeting summary available
April 2024 - IASB publishes IFRS 18 Presentation and Disclosure in Financial Statements
April 2024 - Japan issues Exposure Drafts of Sustainability Disclosure Standards
April 2024 - US SEC stays climate-related disclosures
April 2024 - IPSASB issues Exposure Draft on Arrangements Conveying Rights over Assets
April 2024 - March 2024 Capital Markets Advisory Committee meeting summary available
April 2024 - BDO publishes Q1 Illustrative IFRS Financial Statements (31 March 2024)
April 2024 - BDO publishes IFRB 2024/03 IASB publishes Exposure Draft – Business Combinations – Disclosures, Goodwill and Impairment
March 2024 - Hong Kong releases vision statement on sustainability disclosure ecosystem
March 2024 - GRI publishes guidance on double materiality, due diligence and CSRD
March 2024 - ISSB Chair meets with leaders in Africa
March 2024 - ESMA publishes report on corporate reporting enforcement and regulatory activities for 2023
March 2024 - IASB Member Zach Gast discusses proposed improvements to acquisitions reporting in new issue of Investor Perspectives
March 2024 - IFRS Foundation publishes IFRS Accounting Taxonomy 2024
March 2024 - March 2024 IASB Update now available
March 2024 - IASB launches consultation on supplementary proposals to update the IFRS for SMEs Accounting Standard
March 2024 - IASB to issue IFRS 18 Presentation and Disclosure in Financial Statements on 9 April 2024
March 2024 - BDO submits comment letter to the IASB on Exposure Draft 2023/5 Financial Instruments with Characteristics of Equity
March 2024 - BDO publishes IFRB 2024/02 Amendments to IAS 1 - Clarification of the Meaning of 'Settlement' in the Classification of Liabilities
March 2024 - Canada proposes Sustainability Disclosure Standards
March 2024 - March 2024 Accounting Standards Advisory Forum meeting agenda and meeting papers now available
March 2024 - March 2024 IASB meeting agenda and meeting papers now available
March 2024 - IASB releases Exposure Draft Business Combinations – Disclosures, Goodwill and Impairment
March 2024 - India’s Central Bank publishes draft disclosure framework on Climate-related Financial Risks
March 2024 - EFRAG releases second set of technical Explanations to assist ESRS implementation
March 2024 - IFRS Foundation Monitoring Board reaffirms importance of ongoing oversight
March 2024 - IFRS Foundation announces annual conference 2024
March 2024 - IASB releases webcasts on forthcoming IFRS Accounting Standard for Subsidiaries without Public Accountability
March 2024 - March 2024 ISSB meeting agenda and meeting papers now available
March 2024 - March 2024 TIG on IFRS S1 and IFRS S2 meeting agenda and meeting papers now available
March 2024 - March 2024 Capital Markets Advisory Committee meeting agenda and meeting papers now available
March 2024 - March 2024 Sustainability Standards Advisory Forum meeting agenda and meeting papers now available
March 2024 - US SEC finalises Climate-related Disclosure Rules
March 2024 - IFAC, AICPA and CIMA study shows increasing maturity in sustainability reporting
March 2024 - CSDDD Fails to Pass
March 2024 - SEC to hold public meeting to consider climate disclosure rules
March 2024 - BDO IFR Advisory publishes FAQs on use of IFRS Foundation Trade Marks
March 2024 - February 2024 ISSB Update now available
March 2024 - February 2024 IASB Update now available
March 2024 - IFRS Foundation publishes summary of national standard-setters research on materiality judgement guidance
February 2024 - IPSASB releases updated IPSAS-IFRS Alignment Dashboard
February 2024 - ISSB releases webcast and educational material on industry-specific disclosures
February 2024 - January 2024 Accounting Standards Advisory Forum meeting summary now available
February 2024 - February 2024 IFRS Taxonomy Consultative Group meeting summary now available
February 2024 - March 2024 IFRS Interpretations Committee meeting agenda and meeting papers now available
February 2024 - March 2024 Global Preparers Forum meeting agenda and meeting papers now available
February 2024 - Malaysia launches consultation on adoption of ISSB standards
February 2024 - IFVI and VBA publish Exposure Draft for GHG Emissions Topic Methodology
February 2024 - Illinois introduces Climate Act
February 2024 - Major Chinese stock markets release draft guidelines for sustainability reporting
February 2024 - EU Council and Parliament agree to delay sustainability reporting for certain sectors and third-country companies by two years
February 2024 - EFRAG launches survey on post-implementation review of IFRS 16
February 2024 - February 2024 ISSB meeting agenda and meeting papers now available
February 2024 - February 2024 IASB meeting agenda and meeting papers now available
February 2024 - BDO releases ISRB 2024/01 31 December 2023 Year-end Sustainability Reporting Update
February 2024 - GRI Issues Standard for Mining Sector
February 2024 - EFRAG launches consultation on the draft XBRL taxonomy for ESRS Set 1
February 2024 - EFRAG releases first set of technical Explanations to assist ESRS implementation
February 2024 - IASB releases webcast series on FICE Exposure Draft
February 2024 - IASB releases webcast on IFRS 18
February 2024 - BDO submits comment letters to the IASB on two IFRIC Tentative Agenda Decisions
February 2024 - BDO publishes IFRS Accounting Standards At a Glance - 31 December 2023
February 2024 - GRI publishes updated Biodiversity Standard
February 2024 - IPSASB releases two exposure drafts on natural resources
February 2024 - IESBA proposes standards for ethical considerations for sustainability assurance
February 2024 - One IFRIC Agenda Decision published in an addendum to November 2023 IFRIC Update
February 2024 - January 2024 IASB and joint IASB-ISSB Update available
January 2024 - BDO publishes IFRB 2024/01 - 31 December 2023 Year-end IFRS Accounting Standards Update
January 2024 - EFRAG launches public consultation on two Exposure Drafts on Sustainability Reporting Standards for SMEs
January 2024 - Australian Government proposes climate-related disclosure requirements for large businesses and financial institutions
January 2024 - EFRAG submits Endorsement Advice Letter on amendments to IAS 21
January 2024 - December 2023 SME Implementation Group meeting summary now available
January 2024 - January 2024 Accounting Standards Advisory Forum meeting papers now available
January 2024 - January 2024 IASB and joint IASB-ISSB meeting papers now available
January 2024 - IFRS Foundation and GRI publish summary of interoperability considerations for GHG emissions
January 2024 - November 2023 IFRS Advisory Council meeting summary now available
January 2024 - December 2023 Accounting Standards Advisory Forum meeting summary now available
January 2024 - November 2023 Global Preparers Forum meeting summary now available
January 2024 - EFRAG and TNFD sign a cooperation agreement
January 2024 - EFRAG publishes draft ESRS Implementation Guidance
January 2024 - Hyperinflationary economies: IPTF’s November 2023 Discussion Document on Monitoring Inflation in Certain Countries now published
December 2023 - ISSB issues targeted amendments to enhance the international applicability of the SASB standards
December 2023 - IFRS Foundation publishes new educational material on IFRS S2
December 2023 - EFRAG Endorsement Status Report reflects amendments to IAS 1
December 2023 - November 2023 Consultative Group for Rate Regulation meeting summary available
December 2023 - December 2023 IFRS for SMEs Accounting Standard Update available
December 2023 - IOSCO publishes its recommendations on Accounting for Goodwill
December 2023 - December 2023 ISSB Update available
December 2023 - December 2023 IASB Update available
December 2023 - BDO publishes IFRB 2023/11 Accounting in Times of Uncertainty
December 2023 - TCFD officially disbanded at COP28
December 2023 - IASB releases second webcast on the forthcoming IFRS Accounting Standard for subsidiaries
December 2023 - BDO submits comments letter to the IASB on ED Annual Improvements – Volume 11
December 2023 - BDO publishes illustrative financial statements as at 31 December 2023
December 2023 - Erkki Liikanen at COP28: Speech on progress and priorities to advance global sustainability disclosures
December 2023 - IFRS Foundation and ISO commit to future cooperation towards effective communication about sustainability-related risks and opportunities
December 2023 - Emmanuel Faber to continue as ISSB Chair until end of 2027
December 2023 - Close to 400 organisations commit to advance ISSB climate global baseline
December 2023 - IFRS Foundation launches knowledge hub to support capacity building for the ISSB standards
December 2023 - November 2023 IFRIC Update available
December 2023 - IASB publishes summary of completed project on extractive activities
December 2023 - December 2023 ISSB meeting agenda and meeting papers now available
December 2023 - December 2023 IASB meeting agenda and meeting papers now available
November 2023 - UK TPT launches consultation on sector-specific guidance for developing climate transition plans
November 2023 - Basel Committee proposes framework to address climate-related financial risks to the global banking system
November 2023 - Accounting for Sustainability (A4S) releases third edition of ‘Navigating the Reporting Landscape’
November 2023 - Multilateral Development Banks confirm support for work of the ISSB at COP28
November 2023 - EFRAG publishes academic study on costs and benefits of the adoption of IFRS 15
November 2023 - Report from the September 2023 IFASS meeting now available
November 2023 - October 2023 Emerging Economies Group meeting summary now available
November 2023 - October 2023 Capital Markets Advisory Committee meeting summary now available
November 2023 - IASB publishes Exposure Draft Financial Instruments with Characteristics of Equity
November 2023 - The New Zealand XRB publishes guidance on climate-related matters in financial statements
November 2023 - EFRAG Endorsement Status Report reflects amendments to IFRS 16 Lease Liability in a Sale and Leaseback
November 2023 - The European Banking Authority publishes monitoring report on IFRS 9 Implementation by EU Institutions
November 2023 - IFRS Foundation publishes explainer video on the functioning of IFRIC
November 2023 - IASB releases webcast on forthcoming IFRS Accounting Standard for subsidiaries
November 2023 - IASB releases key highlights from the 2023 IASB Research Forum
November 2023 - November 2023 Consultative Group for Rate Regulation agenda and meeting papers available
November 2023 - November 2023 IFRIC meeting agenda and meeting papers available
November 2023 - November 2023 IASB meeting Update now available
November 2023 - November 2023 ISSB meeting Update now available
November 2023 - EFRAG and CDP announce collaboration to accelerate market uptake of ESRS
November 2023 - EFRAG to host a conference on ‘European corporate reporting: two pillars for success’ in November 2023
November 2023 - FRC UK publishes thematic review on IFRS 17 Interim Disclosures in the First Year of Application
November 2023 - November 2023 Islamic Finance Consultative Group agenda and meeting papers available
November 2023 - December 2023 Accounting Standards Advisory Forum agenda and meeting papers available
November 2023 - October 2023 Trustees of the IFRS Foundation and Due Process Oversight Committee meeting summary available
November 2023 - October 2023 Consultative Group for Rate Regulation meeting summary now available
November 2023 - IPSASB issues IPSAS 49 Retirement Benefit Plans
November 2023 - Hong Kong Stock Exchange delays mandatory ISSB disclosure
November 2023 - EFRAG Endorsement Status Report reflects Amendments to IAS 12 International Tax Reforms - Pillar Two Model Rules
November 2023 - October 2023 IFRS Taxonomy Consultative Group meeting summary available
November 2023 - GRI establishes Sustainability Innovation Lab in coordination with the IFRS Foundation
November 2023 - Inaugural meeting of the Transition Implementation Group on IFRS S1 and IFRS S2 – agenda and meeting papers available
November 2023 - IFRS Foundation publishes updates to the IFRS Accounting Taxonomy 2023
November 2023 - IFRS Foundation publishes Compilation of Agenda Decisions – Volume 9
November 2023 - November 2023 ISSB meeting agenda and meeting papers now available
November 2023 - November 2023 IASB meeting agenda and meeting papers now available
November 2023 - October 2023 ISSB Update available
November 2023 - November 2023 Global Preparers Forum agenda and meeting papers available
November 2023 - November 2023 IFRS Advisory Council agenda and meeting papers available
November 2023 - Three IFRIC Agenda Decisions published in an addendum to September 2023 IFRIC Update
November 2023 - October 2023 IASB Update available
November 2023 - September 2023 Accounting Standards Advisory Forum Meeting summary available
October 2023 - BDO publishes ISRB 2023/05 - Q3 2023 Sustainability Reporting Update
October 2023 - BDO submits comment letter to the IASB on RFI on PIR of IFRS 15
October 2023 - BDO publishes IFRB 2023/10 - Hyperinflationary Economies Update as at 31 October 2023
October 2023 - UK launches consultation on Scope 3 emissions reporting
October 2023 - AASB releases exposure draft of sustainability disclosure standards based on IFRS S1 and S2
October 2023 - Brazil to incorporate ISSB standards into regulatory framework
October 2023 - EFRAG Launches Q&A platform to support ESRS implementation
October 2023 - ESMA releases common enforcement priorities and thematic climate publication
October 2023 - October 2023 National Standard-setters newsletter available
October 2023 - October 2023 Emerging Economies Group agenda and meeting papers available
October 2023 - Adoption of ESRS completed on 21 October 2023
October 2023 - 2023 TCFD status report published
October 2023 - ACCA publishes guidance on managing the ethics and independence risks associated with sustainability reporting
October 2023 - European Commission announces plan to delay adoption of sector-specific ESRS
October 2023 - Members of the European Parliament vote against a motion to reject the ESRS
October 2023 - October 2023 IASB agenda and meeting papers available
October 2023 - October 2023 ISSB agenda and meeting papers available
October 2023 - BDO publishes IFRS Accounting Standards In Practice - IFRS 16 (2023/2024)
October 2023 - BDO publishes Sustainability at a Glance - IFRS Sustainability Disclosure Standards
October 2023 - ESMA publishes 28th Extract from Enforcement Decisions database
October 2023 - SASB publishes blackline documents detailing revised SASB standards
October 2023 - September 2023 Due Process Oversight Committee agenda and meeting papers available
October 2023 - October 2023 Capital Markets Advisory Committee agenda and meeting papers available
October 2023 - October 2023 Consultative Group for Rate Regulation agenda and meeting papers available
October 2023 - IASB member Nick Anderson discusses cash flow economics in new issue of Investor Perspectives
October 2023 - California adopts two laws requiring climate disclosures
October 2023 - EFRAG submits Endorsement Advice Letter on amendments to IAS 7 and IFRS 7
October 2023 - IPSASB launches consultation on proposed work program for 2024-2028
October 2023 - IASB proposes updates to the IFRS Accounting Taxonomy 2023
October 2023 - October 2023 IFRS Taxonomy Consultative Group agenda and meeting papers available
October 2023 - September 2023 joint FASB-IASB education meeting summary available
October 2023 - IASB issues amendments to the IFRS for SMEs Accounting Standard related to international tax reform
September 2023 - IFR4NPO publishes second exposure draft of proposed guidance
September 2023 - New consolidated text of the IFRS Accounting Standards adopted by the European Commission published
September 2023 - IASB Chair addresses World Standard-setters Conference 2023
September 2023 - September 2023 IASB Update available
September 2023 - September 2023 IFRS for SMEs Accounting Standard Update available
September 2023 - IASB to issue International Tax Reform—Pillar Two Model Rules—Amendments to the IFRS for SMEs Standard on 29 September 2023
September 2023 - BDO submits comment letter to the IASB on Request for Information on Post-implementation Review of IFRS 9 Financial Instruments - Impairment
September 2023 - UKEB publishes reports from its research project on climate-related matters
September 2023 - TNFD publishes its recommendations for nature-related risk management and disclosure
September 2023 - IASB to explore ways to improve reporting of climate-related and other uncertainties in the financial statements
September 2023 - September 2023 FASB-IASB joint education meeting agenda and meeting papers now available
September 2023 - September 2023 IFRIC Update now available
September 2023 - September 2023 ISSB Update now available
September 2023 - BDO publishes IFRB 2023/09 - Primary Financial Statements - Briefing on the Replacement to IAS 1
September 2023 - BDO publishes Sustainability At a Glance - European Sustainability Reporting Standards (ESRS)
September 2023 - G20 welcome ISSB’s Sustainability Disclosure Standards
September 2023 - September 2023 Accounting Standards Advisory Forum meeting agenda and meeting papers available
September 2023 - September 2023 IASB meeting agenda and meeting papers available
September 2023 - IASB proposes annual improvements to IFRS Accounting Standards
September 2023 - September 2023 ISSB meeting agenda and meeting papers available
September 2023 - EFRAG and GRI issue joint statement on interoperability
September 2023 - ISSB Vice-chair discusses current agenda of the ISSB and cooperation with EU institutions
September 2023 - July 2023 SME Implementation Group meeting summary available
September 2023 - September 2023 ISSB meeting agenda available
September 2023 - EFRAG and GRI issue joint statement on interoperability
September 2023 - ISSB Vice-chair discusses current agenda of the ISSB and cooperation with EU institutions
September 2023 - July 2023 SME Implementation Group meeting summary available
September 2023 - September 2023 ISSB meeting agenda available
September 2023 - BDO releases IFRB 2023/08 IASB issues amendments to IAS 21 – Lack of Exchangeability
September 2023 - August 2023 supplementary IASB update available
September 2023 - September 2023 IFRS Interpretations Committee agenda and meeting papers available
September 2023 - BDO submits comment letter to ISSB on Request for Information – Consultation on Agenda Priorities
August 2023 - IPSASB releases updated IPSAS-IFRS Alignment Dashboard
August 2023 - Key takeaways from ISSB’s IFRS Integrated Thinking & Reporting Conference
August 2023 - July 2023 Accounting Standards Advisory Forum meeting summary available
August 2023 - Insights from the 2023 IFRS Foundation Conference
August 2023 - IAASB publishes video on its draft sustainability assurance standard (ISSA 5000)
August 2023 - IASB issues amendments to IAS 21 The Effects of Changes in Foreign Exchange Rates
August 2023 - BDO publishes ISRB 2023/04 Q2 2023 Sustainability Reporting Update
August 2023 - GRI Welcomes ESRS Adoption
August 2023 - UK to endorse IFRS Sustainability Disclosure Standards (SDS) and to issue UK SDS based on IFRS SDS
August 2023 - IFAC Calls on G20 to Support SDS
August 2023 - IASB publishes editorial corrections
August 2023 - June 2023 Capital Markets Advisory Committee and Global Preparers Forum meeting summary available
August 2023 - August 2023 supplementary IASB meeting agenda and meeting papers now available
August 2023 - BDO releases IFRB 2023/07 30 June 2023 Period-end IFRS Accounting Standards Update
August 2023 - September 2023 World Standard Setters meeting – programme now available
August 2023 - July 2023 IFRS Taxonomy Consultative Group meeting summary now available
August 2023 - July 2023 Due Process Oversight Committee meeting summary now available
August 2023 - June 2023 IFRS Advisory Council meeting summary now available
August 2023 - July 2023 IASB Update now available
August 2023 - July 2023 ISSB Update now available
August 2023 - IAASB issues proposed International Standard on Sustainability Assurance
August 2023 - EFRAG publishes assessment of interoperability between ESRS 2 & ESRS S1 and IFRS S1 & S2
August 2023 - European Commission adopts ESRS
July 2023 - EFRAG issues draft comment letter in response to IASB’s Request for Information on Post-implementation Review of IFRS 15
July 2023 - FRC publishes thematic review of climate-related metrics and targets
July 2023 - ISSB consults on the Proposed IFRS Sustainability Disclosure Taxonomy
July 2023 - IOSCO endorses IFRS Sustainability Disclosure Standards
July 2023 - IFRS Foundation publishes comparison of IFRS S2 with the TCFD recommendations
July 2023 - IASB concludes its decision-making on two projects: Primary Financial Statements and Subsidiaries without Public Accountability: Disclosures
July 2023 - Stefano Bianchi of BDO Italy appointed to the Board of Directors of OIC, the Italian national standard setter
July 2023 - BDO publishes H1 Illustrative IFRS Financial Statements (30 June 2023)
July 2023 - FSB submits report addressing financial risks from climate-change to the G20
July 2023 - EFRAG seeks comments on its draft Endorsement Advice on Supplier Finance Arrangements (Amendments to IAS 7 and IFRS 7)
July 2023 - Issue 28 of the Investor Update published by the IASB
July 2023 - June 2023 Trustees of the IFRS Foundation and Due Process Oversight Committee meeting summary now available
July 2023 - July 2023 Sustainability Standards Advisory Forum agenda and meeting papers now available
July 2023 - July 2023 IASB agenda and meeting papers now available
July 2023 - BDO submits comment letter to IASB on Exposure Draft 2023/2 Amendments to the Classification and Measurement of Financial Instruments
July 2023 - IFAC comments on the draft delegated Act on ESRS noting the need to align key concepts between the ESRS and the IFRS Sustainability Standards
July 2023 - Accountancy Europe comments on the draft delegated Act on ESRS calling for alignment between the ESRS and the IFRS Sustainability Standards
July 2023 - Financial Stability Board to work with the ISSB, IOSCO and other bodies to promote wide use of the ISSB Standards
July 2023 - May 2023 report of the Emerging Economies Group meeting now available
July 2023 - July 2023 ISSB meeting agenda and agenda papers now available
July 2023 - Financial Stability Board asks IFRS Foundation to take over TCFD’s monitoring responsibilities
July 2023 - IFAC comments on the draft delegated Act on ESRS noting the need to align key concepts between the ESRS and the IFRS Sustainability Standards
July 2023 - Accountancy Europe comments on the draft delegated Act on ESRS calling for alignment between the ESRS and the IFRS Sustainability Standards
July 2023 - Financial Stability Board to work with the ISSB, IOSCO and other bodies to promote wide use of the ISSB Standards
July 2023 - May 2023 report of the Emerging Economies Group meeting now available
July 2023 - July 2023 ISSB meeting agenda and agenda papers now available
July 2023 - Financial Stability Board asks IFRS Foundation to take over TCFD’s monitoring responsibilities
July 2023 - Hyperinflationary economies: IPTF’s May 2023 Discussion Document on Monitoring Inflation in Certain Countries now published
July 2023 - IFRS Foundation issues updated version of educational material on consideration of climate-related matters when applying IFRS Accounting Standards
July 2023 - BDO releases IFRB 2023/06 Implications of IFRS 17 for Non-insurers
June 2023 - April 2023 IFASS meeting report available
June 2023 - IASB Chair discusses financial reporting in uncertain times and IASB’s role in meeting investors’ information needs
June 2023 - July 2023 IFRS Taxonomy Consultative Group agenda and meeting papers now available
June 2023 - July 2023 Accounting Standards Advisory Forum agenda and meeting papers now available
June 2023 - July 2023 SME Implementation Group agenda and meeting papers now available
June 2023 - June 2023 IASB Update now available
June 2023 - IOSCO launches a consultation on goodwill
June 2023 - IASB publishes Request for Information: Post-implementation Review of IFRS 15 Revenue from Contracts with Customers
June 2023 - ISSB issues webcasts on IFRS S1 and IFRS S2
June 2023 - ISSB issues inaugural sustainability standards - IFRS S1 and IFRS S2
June 2023 - BDO releases ISRB 2023/03 ISSB issues IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures
June 203 - IPSASB to develop climate-related disclosure standard
June 2023 - UK Financial Reporting Council publishes a thematic review on IFRS 13
June 2023 - June 2023 IFRS for SMEs Accounting Standard Update now available
June 2023 - IFRS Foundation opens ISSB office in Beijing
June 2023 - ISSB to issue IFRS S1 and IFRS S2 on 26 June 2023
June 2023 - June 2023 IFRIC Update now available
June 2023 - June 2023 IASB agenda and meeting papers now available
June 2023 - Draft delegated act released – significant modifications to European Sustainability Reporting Standards
June 2023 - EFRAG issues Draft Comment Letter on ISSB’s Exposure Draft on International Applicability of SASB Standards
June 2023 - EFRAG issues Draft Comment Letter on ISSB’s Request for Information on Agenda Priorities
June 2023 - EFRAG submits its Endorsement Advice on International Tax Reform—Pillar Two Model Rules (Amendments to IAS 12) to the European Commission
June 2023 - World Economic Forum announces establishment of Forum ISSB Preparers Group
June 2023 - June 2023 Due Process Oversight Committee agenda and meeting papers now available
June 2023 - June 2023 Capital Markets Advisory Committee and Global Preparers Forum agenda and meeting papers now available
June 2023 - June 2023 IFRS Advisory Council agenda and meeting papers now available
June 2023 - BDO releases IFRB 2023/05 IASB issues Amendments to IAS 7 & IFRS 7 – Supplier Finance Arrangements
June 2023 - BDO releases IFRB 2023/04 IASB issues Amendments to IAS 12 – International Tax Reform – Pillar Two Model Rules
June 2023 - IFRS Foundation Trustees and IFRS Foundation Monitoring Board agree updated MOU
June 2023 - May 2023 Due Process Oversight Committee meeting summary now available
June 2023 - IASB proposes amendments to IFRS for SMEs Accounting Standard related to International Tax Reform
June 2023 - June 2023 IFRS Interpretations Committee agenda and meeting papers now available
June 2023 - May 2023 IASB Update now available
June 2023 - ESAs put forward common understanding of greenwashing
June 2023 - IASB launches post-implementation review of expected credit loss requirements in IFRS 9
May 2023 - May 2023 Islamic Finance Consultative Group agenda and meeting papers now available
May 2023 - May 2023 ISSB Update now available
May 2023 - IASB issues amendments to IAS 7 and IFRS 7 on disclosure requirements for supplier finance arrangements
May 2023 - IASB issues amendments to IAS 12 to provide temporary exception to the requirements from accounting for deferred tax arising from Pillar Two model rules
May 2023 - IPSASB releases updated IPSAS-IFRS Alignment Dashboard
May 2023 - IFRS Foundation publishes educational material on considerations of climate-related matters when applying IFRS for SMEs Accounting Standard
May 2023 - March 2023 Capital Markets Advisory Committee meeting summary now available
May 2023 - May 2023 IASB meeting agenda and meeting papers now available
May 2023 - IASB moves Equity Method project to standard-setting work plan
May 2023 - April 2023 IFRS Advisory Council meeting summary now available
May 2023 - March 2023 Accounting Standards Advisory Forum meeting summary now available
May 2023 - May 2023 ISSB meeting agenda and meeting papers now available
May 2023 - EFRAG publishes draft comment letter on Exposure Draft Amendments to the Classification and Measurement of Financial Instruments (Proposed amendments to IFRS 9 and IFRS 7)
May 2023 - ISSB seeks feedback on proposed methodology for enhancing the international applicability of the SASB Standards
May 2023 - May 2023 Supplementary IASB Update now available
May 2023 - April 2023 Sustainability Consultative Committee meeting summary now available
May 2023 - May 2023 Emerging Economies Group agenda and meeting papers now available
May 2023 - IFRS Foundation publishes Compilation of Agenda Decisions – Volume 8
May 2023 - IFRIC Agenda Decision on Definition of a Lease - Substitution Rights published in an Addendum to the March 2023 IFRIC Update
May 2023 - April 2023 IASB Update now available
May 2023 - ISSB seeks feedback on its priorities for next two-year work plan
April 2023 - April 2023 ISSB Update now available
April 2023 - EFRAG requests comments on preparatory draft for the endorsement advice on International Tax Reforms – Pillar Two Model Rules (Amendments to IAS 12)
April 2023 - BDO publishes ISRB 2023/02 Q1 2023 Sustainability Reporting Update
April 2023 - March 2023 Global Preparers Forum meeting summary now available
April 2023 - April 2023 Integrated Reporting and Connectivity Council agenda and meeting papers now available
April 2023 - April 2023 IASB agenda and meeting papers now available
April 2023 - ISSB to consult on future priorities and international applicability of SASB Standards
April 2023 - April 2023 IASB Supplementary Update now available
April 2023 - April 2023 ISSB agenda and meeting papers now available
April 2023 - IASB confirms temporary relief from deferred tax accounting following OECD Pillar Two tax reform
April 2023 - EFRAG submits its Endorsement Advice on Amendments to IAS 1 to the European Commission
April 2023 - February 2023 IFRS Advisory Council meeting summary available
April 2023 - IFRS Foundation publishes 2022 Annual Report
April 2023 - April 2023 ISSB supplementary meeting Update: ISSB decides to prioritise climate-related disclosures to support initial application
April 2023 - April 2023 IASB supplementary meeting agenda and meeting papers available
April 2023 - BDO publishes Q1 Illustrative IFRS Financial Statements (31 March 2023)
April 2023 - BDO releases IFRB 2023/03 IASB publishes Exposure Draft – Amendments to the Classification and Measurement of Financial Instruments
March 2023 - IOSCO releases report on international work to develop a global assurance framework for sustainability-related corporate reporting
March 2023 - European Commission calls on EFRAG to prioritise implementation support for the first set of ESRS over the preparatory work for sector-specific standards
March 2023 - ESMA publishes its 2022 Corporate Reporting Enforcement and Regulatory Activities Report
March 2023 - ESMA publishes 27th Extract from Enforcement Decisions database
March 2023 - March 2023 Trustees of the IFRS Foundation and Due Process Oversight Committee meeting summary available
March 2023 - February 2023 IFRS Taxonomy Consultative Group meeting summary now available
March 2023 - April 2023 IFRS Advisory Council agenda and meeting papers now available
March 2023 - April 2023 ISSB supplementary meeting agenda and meeting papers now available
March 2023 - March 2023 IASB Update now available
March 2023 - March 2023 ISSB Update now available
March 2023 - March 2023 IFRIC Update now available
March 2023 - IFRS Foundation publishes IFRS Accounting Taxonomy 2023
March 2023 - IASB initiates project to consider climate-related risks in financial statements
March 2023 - IASB proposes narrow-scope amendments to classification and measurement requirements for financial instruments
March 2023 - EFRAG publishes final comment letter in response to IASB’s Exposure Draft International Tax Reform - Pillar Two Model Rules (Proposed Amendments to IAS 12)
March 2023 - EFRAG issues the set of Basis for Conclusions for its first set of draft ESRS
March 2023 - March 2023 IFRS for SMEs Accounting Standard Update now available
March 2023 - March 2023 Accounting Standards Advisory Forum agenda and meeting papers now available
March 2023 - March 2023 IASB agenda and meeting papers now available
~~March 2023 - EFRAG releases a series of educational videos on the first set of draft ESRS~~
March 2023 - IPSASB releases updated IPSAS-IFRS Alignment Dashboard
March 2023 - February 2023 Accounting Standards Advisory Forum meeting summary now available
March 2023 - March 2023 IFRS Interpretations Committee agenda and meeting papers now available
March 2023 - March 2023 ISSB agenda and meeting papers now available
March 2023 - Key takeaways from the IFRS Sustainability Symposium
March 2023 - IASB concludes project to improve its approach to developing disclosure requirements in IFRS Accounting Standards
March 2023 - BDO submits comment letter in response to IASB’s Exposure Draft of the proposed amendments to IFRS for SMEs Accounting Standard
March 2023 - BDO submits comment letter in response to IASB’s Exposure Draft International Tax Reform - Pillar Two Model Rules (Proposed Amendments to IAS 12)
March 2023 - BDO publishes Sustainability At a Glance - ESRS E1 Climate Change
February 2023 - January 2023 IFASS meeting report issued
February 2023 - March 2023 Capital Markets Advisory Committee agenda and meeting papers now available
February 2023 - February 2023 IASB Update now available
February 2023 - G20 Finance Ministers look forward to early finalisation of ISSB’s inaugural standards
February 2023 - February 2023 IFRS Taxonomy Consultative Group agenda and meeting papers now available
February 2023 - March 2023 Global Preparers Forum agenda and meeting papers now available
February 2023 - February 2023 ISSB Update now available
February 2023 - ISSB approves entering the formal balloting process of its inaugural sustainability standards
February 2023 - February 2023 IASB agenda and meeting papers now available
February 2023 - BDO publishes Sustainability At a Glance - The Greenhouse Gas Protocol
February 2023 - February 2023 ISSB agenda and meeting papers now available
February 2023 - BDO submits comment letter on IFRIC Tentative Agenda Decision Definition of a Lease – Substitution Rights (IFRS 16)
February 2023 - EFRAG publishes draft comment letter in response to IASB’s Exposure Draft International Tax Reform - Pillar Two Model Rules (Proposed Amendments to IAS 12)
February 2023 - December 2022 ISSB Jurisdictional Working Group meeting summary now available
February 2023 - December 2022 Accounting Standards Advisory Forum meeting summary now available
February 2023 - January 2023 IASB Update now available
January 2023 - January 2023 ISSB Update now available
January 2023 - BDO publishes ISRB 2023/01 31 December year-end Sustainability Reporting Update
January 2023 - December 2022 IFRS Taxonomy Consultative Group meeting summary now available
January 2023 - January 2023 Accounting Standards Advisory Forum agenda and meeting papers now available
January 2023 - January 2023 IASB agenda and meeting papers now available
January 2023 - BDO releases IFRB 2023/02 IASB publishes Exposure Draft International Tax Reform—Pillar Two Model Rules
January 2023 - December 2022 Due Process Oversight Committee meeting summary now available
January 2023 - January 2023 ISSB agenda and meeting papers now available
January 2023 - IASB publishes Exposure Draft International Tax Reform—Pillar Two Model Rules on 9 January 2023
January 2023 - November 2022 ISSB Jurisdictional Working Group meeting summary now available
January 2023 - MoU signed between IFRS Foundation and MoF China to establish an ISSB office in Beijing
January 2023 - IASB to publish Exposure Draft International Tax Reform—Pillar Two Model Rules on 9 January 2023.
January 2023 - BDO publishes IFRB 2023/01 31 December 2022 Year-end IFRS Update