IFRS News

IFRS News is BDO's regular update on what's just arrived in the world of IFRS. On this page, you'll find daily reporting of IFRS developments, including exposure drafts, standards and interpretations issued by the IASB and IFRIC

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
December 2022 - December 2022 IFRS for SMEs Accounting Standard Update available
December 2022 - December 2022 ISSB Update available
December 2022 - December 2022 IASB Update available
December 2022 - IASB publishes project report concluding the PIR of the classification and measurement requirements in IFRS 9 Financial Instruments
December 2022 - BDO releases update to IFRS At a Glance as at 31 December 2022
December 2022 - BDO publishes IFRB 2022/09 Accounting in Times of Uncertainty
December 2022 - IPSASB commences scoping for public sector sustainability reporting standards
December 2022 - ISSB announces guidance and reliefs to support Scope 3 GHG emission disclosures
December 2022 - ISSB describes the concept of sustainability and its articulation with financial value creation
December 2022 - BDO publishes IFRB 2022/08 Hyperinflationary Economies Update - 30 November 2022
December 2022 - December 2022 ISSB agenda and meeting papers available
December 2022 - December 2022 IASB agenda and meeting papers available
December 2022 - BDO publishes IFRS In Practice 2022/2023 - Accounting for Convertible Notes
December 2022 - BDO publishes illustrative financial statements as at 31 December 2022
December 2022 - BDO publishes update to IFRS in Practice publication series – 2022/23
December 2022 - October 2022 Trustees of the IFRS Foundation and Due Process Oversight Committee meeting summary available
December 2022 - November 2022 IASB Update now available and work plan updated
December 2022 - December 2022 Emerging Economies Group agenda and meeting papers available
December 2022 - December 2022 IFRS Taxonomy Consultative Group agenda and meeting papers available
December 2022 - Council of the European Union approves Corporate Sustainability Reporting Directive (CSRD)
November 2022 - IFR4NPO issues International Non-Profit Accounting Guidance, Exposure Draft 1
November 2022 - IPSASB releases updated IPSAS-IFRS Alignment Dashboard
November 2022 - Issue 27 of the Investor Update published by the IASB
November 2022 - November 2022 ISSB Update now available
November 2022 - November 2022 IFRS Interpretations Committee agenda and meeting papers available
November 2022 - G20 leaders express support for upcoming ISSB standards
November 2022 - IASB proposes narrow-scope amendments to IAS 12
November 2022 - IASB votes to retain impairment-only approach for goodwill accounting
November 2022 - EFRAG submits the first set of draft ESRS to the European Commission
November 2022 - BDO publishes ISRB 2022/07 EU Reporting - CSRD Requirements Finalised and First Batch of ESRS Delivered to the European Commission
November 2022 - EFRAG seeks comments on draft Endorsement Advice on Amendments to IFRS 16
November 2022 - IFRS Foundation proposes changes to the IFRS Accounting Taxonomy 2022
November 2022 - October 2022 Jurisdictional Working Group meeting summary available
November 2022 - December 2022 Accounting Standards Advisory Forum agenda and meeting papers available
November 2022 - October 2022 SME Implementation Group meeting summary available
November 2022 - November 2022 IASB meeting agenda and meeting papers available
November 2022 - IOSCO issues Public Statement on Financial Reporting and Disclosure during Economic Uncertainty
November 2022 - BDO publishes IFRB 2022/07 IASB issues amendments to IAS 1 – Non-current Liabilities with Covenants
November 2022 - IPSASB issues Exposure Draft on Sustainability Reporting Implementation Guidance
November 2022 - October 2022 Capital Markets Advisory Committee meeting summary available
November 2022 - October 2022 Consultative Group for Rate Regulation meeting summary available
November 2022 - September 2022 Accounting Standards Advisory Forum meeting summary available
November 2022 - November 2022 IFRS for SMEs Accounting Standard Update – User Feedback available
November 2022 - November 2022 ISSB meeting agenda and meeting papers available
November 2022 - November 2022 Supplementary ISSB Update now available
November 2022 - IOSCO outlines regulatory priorities for sustainability disclosures
November 2022 - ISSB – Updates from COP27
November 2022 - November 2022 Global Preparers Forum agenda and meeting papers available
November 2022 - IFRS Foundation publishes Compilation of Agenda Decisions – Volume 7
November 2022 - IFRS Foundation announces a new advisory group, the Integrated Reporting and Connectivity Council (IRCC)
November 2022 - ISSB confirms requirement to use climate-related scenario analysis
November 2022 - ESMA announces Enforcement Priorities for 2022 annual financial reports
November 2022 - IASB issues amendments to IAS 1 Non-current Liabilities with Covenants
October 2022 - BDO publishes IFRB 2022/06 Hyperinflationary Economies Update - 31 October 2022
October 2022 - November 2022 Islamic Finance Consultative Group agenda and meeting papers available
October 2022 - September 2022 Jurisdictional Working Group Summary now available
October 2022 - Three final IFRIC Agenda Decisions published in an addendum to the September 2022 IFRIC Update
October 2022 - October 2022 IASB Update now available
October 2022 - October 2022 ISSB Update now available - ISSB votes to require Scope 3 GHG emission disclosures
October 2022 - IASB to issue amendments to IAS 1 Non-current Liabilities with Covenants on 31 October 2022
October 2022 - New TCFD Status Report released
October 2022 - G20 looks forward to ISSB’s finalised standards
October 2022 - Summary of World Standard Setters conference 2022 now available
October 2022 - G7 welcome the ISSB’s work on global baseline
October 2022 - BDO publishes ISRB 2022/06 Q3 2022 Sustainability Reporting Update
October 2022 - October 2022 ISSB agenda and meeting papers now available
October 2022 - October 2022 IASB agenda and meeting papers now available
October 2022 - October 2022 IFRS Advisory Council meeting agenda and meeting papers now available
October 2022 - October 2022 SME Implementation Group meeting agenda and meeting papers now available
October 2022 - September 2022 joint IASB- FASB education meeting – meeting summary published
October 2022 - BDO publishes ISRB 2022/05 - EU Reporting - Corporate Sustainability Reporting Directive (CSRD) Requirements (as of October 2022)
October 2022 - BDO publishes IFRB 2022/05 - IASB issues amendments to IFRS 16 - lease liability in a sale and leasback
September 2022 - EFRAG publishes Discussion Paper Accounting for Variable Consideration
September 2022 - EFRAG Endorsement Status Report updated for Amendments to IFRS 16
September 2022 - September 2022 ISSB Update available
September 2022 - September 2022 IASB Update available
September 2022 - October 2022 Capital Markets Advisory Committee Agenda and meeting papers available
September 2022 - September 2022 IFRS for SMEs Accounting Standard Update now available
September 2022 - IOSCO welcomes the work of IAASB and IESBA on assurance of sustainability-related corporate reporting
September 2022 - September 2022 Accounting Standards Advisory Forum agenda and meeting papers available
September 2022 - October 2022 Consultative Group for Rate Regulation agenda and meeting papers available
September 2022 - September 2022 IFRIC Update published
September 2022 - September 2022 joint FASB-IASB education meeting agenda and meeting papers now available
September 2022 - IASB votes to explore narrow-scope standard setting related to IFRIC Agenda decision Cash Received via Electronic Transfer as Settlement for a Financial Asset
September 2022 - IASB issues narrow-scope amendments to IFRS 16 – Lease Liability in a Sale and Leaseback
September 2022 - EFRAG Endorsement Status Report updated for amendments to IFRS 17
September 2022 - Agenda for the World Standard Setters Conference now available
September 2022 - Support for the ISSB’s work and call for early adoption of its standard by African ministers
September 2022 - September 2022 ISSB agenda and meeting papers now available
September 2022 - September 2022 IASB agenda and meeting papers now available
September 2022 - IFRS Foundation announces appointments to Sustainability Consultative Committee
September 2022 - September 2022 IFRS Interpretations Committee agenda and meeting papers available
September 2022 - IASB publishes Exposure Draft of proposed amendments to IFRS for SMEs
September 2022 - IPSASB releases updated IPSAS-IFRS Alignment Dashboard
September 2022 - Annual exchange of views between the Committee of Economic and Monetary Affairs of the European Parliament and representatives of the IFRS Foundation
August 2022 - EFRAG Endorsement Status Report updated for endorsement of IAS 12
August 2022 - July 2022 Jurisdictional Working Group meeting summary available
August 2022 - July 2022 Accounting Standards Advisory Forum meeting summary available
August 2022 - IFRS Foundation completes consolidation with Value Reporting Foundation
August 2022 - IASB publishes Feedback Statement to set out its 2022-2026 priorities
July 2022 - July 2022 ISSB Update available
July 2022 - July 2022 IASB Update available
July 2022 - BDO updates IFRS FAQs for three IFRIC Agenda Decisions
July 2022 - Three final IFRIC Agenda Decisions published in an addendum to June 2022 IFRIC Update
July 2022 - BDO releases update to IFRS At a Glance as at 30 June 2022
July 2022 - BDO submits comment letters to ISSB in response to IFRS Sustainability Disclosure Standards Proposals
July 2022 - Jens Freiberg is reappointed to the IFRS Interpretations Committee
July 2022 - July 2022 IASB agenda and meeting papers available
July 2022 - ISSB to hold inaugural meeting on 20-21 July 2022
July 2022 - BDO publishes ISRB 2022/04 Q2 2022 Sustainability Reporting Update
July 2022 - BDO releases illustrative interim financial statements as at 30 June 2022
July 2022 - BDO publishes IFRB 2022/04 30 June 2022 Period-end IFRS Update
July 2022 - June 2022 IFRS for SMEs Accounting Standard Update available
July 2022 - IFRS Foundation Conference 2022 summary available
July 2022 - July 2022 ITCG agenda and meeting papers now available
June 2022 - IFRS Foundation Trustees appoints two additional ISSB members - ISSB is now quorate
June 2022 - Several UN organisations issues joint statement on ISSB exposure drafts
June 2022 - June 2022 IASB Update is available
June 2022 - Hyperinflationary economies: IPTF’s May 2022 Discussion Document on Monitoring Inflation in Certain Countries now published
June 2022 - FASB removes project on subsequent accounting for goodwill from technical agenda
June 2022 - Update from ISSB and GRI on ongoing collaboration
June 2022 - IFRS Foundation and VRF vote to approve consolidation from 1 July 2022
June 2022 - IASB publishes Project Report and Feedback Statement concluding the PIR of IFRS 10, IFRS 11 and IFRS 12
June 2022 - June 2022 IFRIC update published
June 2022 - Provisional agreement reached on new European Corporate Sustainability Reporting Directive (CSRD)
June 2022 - July 2022 Accounting Standards Advisory Forum agenda and meeting papers now available
June 2022 - June 2022 IASB agenda and meeting papers available
June 2022 - June 2022 joint Capital Markets Advisory Committee and Global Preparers Forum agenda and meeting papers now available
June 2022 - IFRS Foundation Trustees appoint four further members to the ISSB
June 2022 - June 2022 IFRS Interpretations Committee agenda and meeting papers available
June 2022 - EFRAG publishes the set of Basis for Conclusions of its ESRS Exposure Drafts
June 2022 - May 2022 IASB Update available
June 2022 - BDO updates the IFRS FAQs for IFRIC Agenda Decision on Principal versus Agent: Software Reseller (IFRS 15 Revenue from Contracts with Customers)
June 2022 - IFRIC Final Agenda Decision on Principal versus Agent: Software Reseller (IFRS 15 Revenue from Contracts with Customers) published in an Addendum to April 2022 IFRIC Update
May 2022 - G7 welcomes ISSB’s work to deliver global baseline of sustainability disclosures
May 2022 - IASB and ISSB communicate future plans for VRF’s Integrated Reporting Framework and Integrated Thinking Principles
May 2022 - Jurisdictional Working Group meeting summaries available
May 2022 - April 2022 IFRS Advisory Council meeting summaries available
May 2022 - EFRAG publishes its Final Letter on IFRIC’s Tentative Agenda Decision in the final phase of implementing IFRS 17
May 2022 - ISSB Staff seek feedback on future development of IFRS Sustainability Disclosure Taxonomy
May 2022 - May 2022 IASB meeting agenda and meeting papers available
May 2022 - ISSB outlines steps required to establish global outline of sustainability disclosures
May 2022 - UK Endorsement Board adopts IFRS 17
May 2022 - ESMA releases Statement on implications of war in Ukraine on half-yearly financial reports
May 2022 - ESMA issues Statement on recommendations for disclosures of expected impacts of IFRS 17 implications
May 2022 - ESMA publishes 26th Extract from Enforcement Decisions database
May 2022 - March 2022 Consultative Group for Rate Regulation meeting summary available
May 2022 - May 2022 Due Process Oversight Committee agenda and meeting papers available
May 2022 - May 2022 Emerging Economies Group agenda and meeting papers available
May 2022 - March 2022 IFASS meeting report available
May 2022 - IPSASB launches global consultation on advancing public sector sustainability reporting
May 2022 - IPSASB adds four projects to its 2022 work program
May 2022 - BDO publishes IFR Bulletin 2022/03 - Hyperinflationary Economies Update (30 April 2022)
May 2022 - EFRAG launches public consultation on Draft European Sustainability Reporting Standard (ESRS)
May 2022 - IFRIC finalises agenda decision – Demand deposits with restrictions on use arising from a contract with a third party
May 2022 - ISSB releases webinars on exposure drafts
April 2022 - Accountancy Europe issues letter to European Commissioner on European Sustainability Standards
April 2022 - ISSB forms working group to enhance compatibility between global baseline and jurisdictional initiatives
April 2022 - April 2022 IFRIC update posted
April 2022 - BDO publishes ISRB 2022/03 - EU Sustainability Reporting - Comparison of Draft CSRD to NFRD Requirements (as of April 2022)
April 2022 - BDO publishes Illustrative Q1 Interim Financial Statements as at 31 March 2022
April 2022 - ISSB to host webinars on IFRS Sustainability Disclosure Standards Exposure Drafts
April 2022 - IASB April 2022 agenda and meeting papers now available
April 2022 - IFRS Interpretation Committee April 2022 agenda and meeting papers now available
March 2022 - BDO publishes ISRB 2022/01 Q1 2022 Sustainability Reporting Update
March 2022 - ISSB publishes first exposure drafts on climate and general sustainability-related financial disclosures
March 2022 - BDO releases Online Training course on Sustainability Reporting; TCFD Explained – Overview and Examples in Practice
March 2022 - ESMA publishes 2021 Corporate Reporting Enforcement and Regulatory Activities
March 2022 - IFRS Interpretations Committee agenda decision finalised – TLTRO III Transactions
March 2022 - March 2022 IFRIC Update Available
March 2022 - Due Process Oversight Committee (DPOC) approves publication of ISSB Exposure Drafts
March 2022 - IFRS Foundation and the GRI sign Memorandum of Understanding to coordinate work programmes and standard setting
March 2022 - SEC publishes climate-related disclosure requirement proposals
March 2022 - March 2022 IASB meeting agenda and papers available
March 2022 - March IFRS Interpretations Committee Agenda and Meeting Papers Available
March 2022 - IASB publish summary of tentative decisions made on second comprehensive review of IFRS for SMEs
March 2022 - EFRAG welcomes its new Sustainability Board and publishes additional ESRS working papers
February 2022 - February IASB Update Available
February 2022 - Bruce Mackenzie appointed as new Chair of IFRS Interpretations Committee
February 2022 - EFRAG publishes second set of ‘working papers’ of draft European Sustainability Reporting Standards (ESRS)
February 2022 - BDO publishes IFRS At a Glance (31 December 2021)
February 2022 - Meeting Agenda and Papers posted for February 2022 IASB meeting
February 2022 - Chair of the IFRS Foundation provides update on the appointments to the inaugural ISSB
February 2022 - BDO publishes Sustainability Reporting - 10 Questions Boards Should Know the Answers To
February 2022 - February 2022 IFRIC Update Published
February 2022 - BDO publishes IFRB 2022/02 Hyperinflationary Economies as at 31 December 2021
February 2022 - BDO submits two comment letters in response to IASB documents
February 2022 - IFRS Foundation completes consolidation of CDSB from CDP
February 2022 - IFRS Foundation releases interview with new ISSB Chair Emmanuel Faber
January 2022 - BDO published ISR Bulletin 2022/01 – 31 December 2021 Year-end Sustainability Reporting Update
January 2022 - Vice-Chair of ISSB and Special Advisor to ISSB Chair are Appointed
January 2022 - February 2022 IFRS Interpretations Committee agenda and meeting papers posted
January 2022 - January 2022 IASB meeting papers available
January 2022 - IASB member provides update on Extractives Research Project (IFRS 6)
January 2022 - BDO releases IFRB 2022/01 31 December 2021 Year-end IFRS update
January 2022 - IFRS Foundation Trustees seek nominations for members of the ISSB
January 2022 - BDO submits comment letter to the IASB on Exposure Draft 2021/3 Disclosure Requirements in IFRS Standards – A Pilot Approach
December 2021 - Chair of International Sustainability Standards Board (ISSB) Announced
December 2021 - Webcast released on the Recommendations of the TRWG for consideration by the ISSB
December 2021 - ESMA releases Report on ECL Disclosures of Banks
December 2021 - December IASB meeting agenda and papers available
December 2021 - IASB Chair addresses delegates at AICPA and CIMA Conference
December 2021 - IASB finalises amendments to IFRS 17 – Initial Application of IFRS 17 and IFRS 9 – Comparative Information
December 2021 - EFRAG releases publication – An EU Perspective on the IASB’s Proposed Scope for Subsidiaries without Public Accountability
December 2021 - IFRS Foundation proposes changes to IFRS Taxonomy Technology
November 2021 - IASB publishes Exposure Draft Supplier Finance Arrangements
November 2021 - November IFRS Interpretations Committee agenda and meeting papers available
November 2021 - European Banking Authority publishes report summarising findings on implementation of IFRS 9 in the EU
November 2021 - IASB publishes Exposure Draft Non-Current Liabilities with Covenants
November 2021 - IFRS Foundation releases three webcasts on the Exposure Draft Subsidiaries without Public Accountability: Disclosures
November 2021 - EFRAG provides update on its progress towards issuing European Sustainability Reporting Standards (ESRS)
November 2021 - November IASB Meeting Papers Posted
November 2021 - ISSB Formed and Prototype Sustainability Standards Released
November 2021 - ESMA Announces Enforcement Priorities for 2021 Annual Financial Reports
November 2021 - BDO publishes update to COVID-19 Disclosure Supplement
November 2021 - IFRS Interpretations Committee issues two final Agenda Decisions
October 2021 - BDO publishes Illustrative Financial Statements as at 31 December 2021
October 2021 - IASB publishes Compilation of Agenda Decisions – Volume 5
October 2021- 57 Organisations, including BDO, release open letter for EU to act on ESG Reporting
October 2021 - BDO released Articulate Rise course on September 2021 IFRIC meeting
October 2021 - IASB meeting papers available
October 2021 - New TCFD Status Report Released
October 2021 - EFRAG publishes Final Comment Letter on IASB’s Third Agenda Consultation
October 2021 - EFRAG publishes Feedback Statement on Regulatory Assets and Regulatory Liabilities
October 2021 - EFRAG publishes comment letter in response to IASB's Discussion Paper DP/2020/2 Business Combinations under Common Control
October 2021 - EFRAG publishes final comment letter on IASB’s Exposure Draft ED/2021/8 Initial Application of IFRS 17 and IFRS 9 - Comparative Information (Proposed amendment to IFRS 17)
October 2021 - EFRAG issues online questionnaire for small and medium entities on IASB’s proposed approach to developing disclosure requirements
October 2021 - Due Process Oversight Committee October 2021 meeting papers available
October 2021 - IFRS Foundation publishes webcast on the role of the Technical Readiness Working Group (TRWG)
October 2021 - Recordings and pre-conference videos of World Standard-Setters meeting available on IASB website
October 2021 - European Lab@EFRAG Project Task Force publishes report on business model, sustainability risks and opportunities
October 2021 - EFRAG publishes draft comment letter on IASB’s Exposure Draft Subsidiaries without Public Accountability: Disclosures
October 2021 - September 2021 IFRS for SMEs Update available
October 2021 - BDO submits comment letter to IASB on Request for Information – Third Agenda Consultation
October 2021 - Andreas Barckow, IASB Chair, delivers his inaugural speech at the World Standard-setters Virtual Conference
October 2021 - Basis for Conclusions for EFRAG’s Climate Standard Prototype working paper published
October 2021 - IASB issues Request for Information as part of the Post-Implementation Review of IFRS 9
October 2021 - Summary of IFRS Foundation Trustees meeting on 20 September 2021 published
October 2021 - September 2021 IASB update available
October 2021 - BDO submits comment letter to IASB on Exposure Draft ED/2021/08: Initial Application of IFRS 17 and IFRS 9 – Comparative Information
September 2021 - IASB publishes ‘Disclosures in financial statements to better reflect investor needs’ - article in Investor Perspectives
September 2021 - September 2021 IFRIC Update available
September 2021 - IVSC publishes perspectives paper on intangible assets
September 2021 - IFAC publishes practical framework for deploying global sustainability standards at local level
September 2021 - EFRAG publishes final Comment Letter on Lack of Exchangeability
September 2021 - EFRAG publishes final Comment Letter on Regulatory Assets and Regulatory Liabilities
September 2021 - September 2021 IFRS Taxonomy Consultative Group meeting papers and agenda available
September 2021 - September 2021 IFRS Advisory Council meeting papers and agenda available
September 2021 - September 2021 IASB meeting papers and agenda available
September 2021 - BDO publishes Sustainability Frameworks – A Snapshot: September 2021
September 2021 - EFRAG PTF-ESRS welcomes ‘Climate Standard Prototype’ working paper
September 2021 - October 2021 Accounting Standards Advisory Forum meeting papers and agenda available
September 2021 - EFRAG Endorsement Status Report updated for endorsement of amendments to IFRS 16
September 2021 - EFRAG publishes Discussion Paper: Better Information on Intangibles
September 2021 - September 2021 IFRIC meeting papers and agenda available
September 2021 - BDO submits comment letter to IASB on Exposure Draft 2021/4: Lack of Exchangeability
September 2021 - BDO submits comment letter to IASB on Discussion Paper 2020/2 Business Combinations under Common Control
August 2021 - September 2021 SME Implementation Group meeting papers available
August 2021 - Issue 24 of the Investor Update published by the IASB
August 2021 - World Standard-Setters conference to be held in September 2021
August 2021 - Hyperinflationary economies: IPTF’s latest Discussion Document on Monitoring Inflation in Certain Countries published
August 2021 - BDO releases update to IFRS At a Glance as at 30 June 2021
August 2021 - BDO releases new IFRS resource - IFRS FAQs
August 2021 - Three new members appointed to the IFRS Interpretations Committee
August 2021 - IPSASB proposes minor improvements to IPSAS
August 2021 - June 2021 ASAF meeting summary now available
August 2021 - EFRAG publishes draft comment letter on IASB’s Exposure Draft Initial Application of IFRS 17 and IFRS 9 - Comparative Information (Proposed amendment to IFRS 17)
August 2021 - IVSC issues updated International Valuation Standards
August 2021 - IPSASB consults on new projects for its work program
July 2021 - BDO releases IFR Bulletin 2021/12 - IASB publishes Exposure Draft – Subsidiaries without Public Accountability: Disclosures
July 2021 - BDO submits comment letter to IASB on the Proposed Targeted Amendments to the IFRS Foundation Constitution
July 2021 - BDO submits comment letter to IASB on Exposure Draft 2021/1 Regulatory Assets and Regulatory Liabilities
July 2021 - BDO releases online course for April and June 2021 IFRIC meetings
July 2021 - EFRAG publishes draft comment letter on IFRS Practice Statement Exposure Draft ED/2021/6 Management Commentary
July 2021 - July 2021 IFRS Foundation Trustees meeting summary available
July 2021 - IASB proposes narrow-scope amendment to transition requirements of IFRS 17
July 2021 - IASB and joint IASB-FASB Update July 2021 now available
July 2021 - IASB proposes reduced disclosure requirements for subsidiaries without public accountability
July 2021 - ESMA publishes extract from database of enforcement decisions
July 2021 - ARC vote on IFRS 17 reflected in EFRAG Endorsement Status Report
July 2021 - July 2021 IFRS Foundation Trustees meeting summary available
July 2021 - IASB extends the comment period for Exposure Draft Disclosure Requirements in IFRS Standards—A Pilot Approach
July 2021 - EFRAG requests comments on its draft endorsement advice on Amendments to IAS 12
July 2021 - EFRAG submits its Endorsement Advice on amendment to IAS 1 and IFRS Practice Statement 2 to European Commission
July 2021 - EFRAG submits its Endorsement Advice on amendment to IAS 8 to European Commission
July 2021 - EFRAG and GRI sign Statement of Cooperation
July 2021 - July 2021 joint IASB-FASB education meeting papers available
July 2021 - June 2021 Capital Markets Advisory Committee and Global Preparers Forum meeting summary available
July 2021 - July 2021 IASB meeting agenda and papers available
July 2021 - IFRS Foundation response to G20 Finance Ministers’ Communique
July 2021 - BDO releases illustrative interim financial statements as at 30 June 2021
July 2021 - BDO releases IFR Bulletin 2021/11 - 30 June 2021 Period-end IFRS update
July 2021 - EFRAG Endorsement Status Report reflects amendments to IFRS 3, IAS 16, IAS 37 and Annual Improvements 2018-2020
July 2021 - May 2021 Emerging Economies Group meeting report available
July 2021 - June 2021 IFRS for SMEs Update available
July 2021 - EFRAG provides update on Elaboration of EU Sustainability Reporting Standards
July 2021 - Two IFRIC final agenda decisions published in an addendum to June 2021 IFRIC Update
July 2021 - June 2021 IASB Update published
July 2021 - Chair of IFRS Foundation Trustees discusses path to global sustainability standards
July 2021 - IOSCO publishes a report on issuers’ sustainability-related disclosures
June 2021 - June 2021 IFRS Foundation Trustees and Due Process Oversight Committee meeting summary available
June 2021 - Sustainability project: Information and meeting summaries available for the Technical Readiness Working Group formed by IFRS Foundation
June 2021 - June 2021 IFRIC Update available
June 2021 - IASB to undertake narrow-scope standard-setting on supplier financing arrangements
June 2021 - IASB to propose amendment to IAS 1 with respect to classification of debt with covenants as current on non-current
June 2021 - IASB to propose a narrow-scope amendment to IFRS 17
June 2021 - EFRAG seeks comments on due process procedures on EU sustainability reporting standard-setting
June 2021 - EFRAG launches surveys on Regulatory Assets and Regulatory Liabilities Exposure Draft
June 2021 - June 2021 IFRS Taxonomy Consultative Group meeting agenda and meeting papers available
June 2021 - June 2021 IASB meeting agenda and meeting papers available
June 2021 - IFRS Foundation launches survey on digital content
June 2021 - May 2021 IFRS Advisory Council meeting report available
June 2021 - EFRAG seeks responses to surveys relating to IASB’s Agenda Consultation and EFRAG’s Proactive Research Agenda
June 2021 - EFRAG publishes Draft Comment Letter on IASB's Exposure Draft ED/2021/4 Lack of Exchangeability
June 2021 - IIRC and SASB merge to form the Value Reporting Foundation
June 2021 - TCFD seeks feedback on proposed guidance on climate related disclosures
June 2021 - IFRS Foundation Trustees establish Eminent Persons Group to guide work on sustainability-related financial disclosures
June 2021 - Support by G7 Finance Ministers for mandatory climate- related financial disclosures
June 2021 - EFRAG submits its response to the IASB’s Request for Information on Post-Implementation Review of IFRS 10, IFRS 11 and IFRS 12
June 2021 - EFRAG Secretariat issues a Briefing on Regulatory Assets and Regulatory Liabilities
June 2021 - June 2021 Accounting Standards Advisory Forum meeting papers available
June 2021 - June 2021 Capital Markets Advisory Committee and Global Preparers Forum agenda and agenda papers available
June 2021 - June 2021 IFRIC meeting papers and agenda available
June 2021 - May 2021 IASB Update published
May 2021 - Two IFRIC final agenda decisions published in an addendum to April 2021 IFRIC Update
May 2021 - EFRAG issues draft comment letter on IASB’s Agenda Consultation
May 2021 - IASB publishes Exposure Draft on Management Commentary
May 2021 - May 2021 IASB meeting agenda and meeting papers available
May 2021 - IASB staff recommend a narrow scope amendment to IFRS 17
May 2021 - European Commission invites EFRAG to start technical work on draft Sustainability Reporting Standards
May 2021 - BDO releases IFR Bulletin 2021/10 - IASB Issues Amendments to IAS 12 – Deferred Tax Related to Assets and Liabilities Arising from a Single Transaction
May 2021 - May 2021 Emerging Economies Group agenda and meeting papers available
May 2021 - EFRAG publishes Feedback Statement on the IASB’s Exposure Draft ED/2020/4 Lease Liability in a Sale and Leaseback
May 2021 - EFRAG issues Draft Comment Letter ED/2021/3 Disclosure Requirements in IFRS Standards—A Pilot Approach (Proposed amendments to IFRS 13 and IAS 19)
May 2021 - EFRAG Endorsement Status Report reflects amendment to IAS 12
May 2021 - IFAC encourages a building blocks approach for reporting sustainability-related information
May 2021 - Strong support for IOSCO’s vision for an International Sustainability Standards Board under the IFRS Foundation
May 2021 - IASB issues amendments to IAS 12 to clarify accounting for deferred tax on leases and decommissioning obligations
May 2021 - EFRAG Secretariat issues a Briefing on Business Combinations under Common Control
May 2021 - April 2021 IFRIC Update available
May 2021 - April 2021 IASB Update available
May 2021 - BDO releases online course on March 2021 IFRIC Meeting
May 2021 - IFRS Foundation Trustees publish proposed amendments to the Constitution of the Foundation for proposed sustainability standards board
April 2021 - IPSASB issues four measurement related Exposure Drafts
April 2021 - Compilation of Agenda Decisions – Volume 4 published by IFRS Foundation
April 2021 - May 2021 IFRS Advisory Council agenda and meeting papers now available
April 2021 - March 2021 Accounting Standards Advisory Forum meeting summary available
April 2021 - IFRIC final agenda decision on Configuration or Customisation Costs in a Cloud Computing Arrangement (IAS 38 Intangible Assets) published in an addendum to March 2021 IFRIC Update
April 2021 - March 2021 IFRS for SMEs update available
April 2021 - April 2021 IASB meeting papers available
April 2021 - Issue 23 of the Investor Update published
April 2021 - EFRAG welcomes its role in the European Commission’s proposal for a new CSRD
April 2021 - IASB proposes amendments to IAS 21 setting out accounting when there is lack of exchangeability
April 2021 - BDO releases IFR Bulletin 2021/09 - IASB publishes Exposure Draft – Disclosure Requirements in IFRS Standards – A Pilot Approach
April 2021 - EFRAG publishes its Draft Comment Letter on IASB Exposure Draft ED/2021/1 Regulatory Assets and Regulatory Liabilities
April 2021 - EFRAG publishes its Final Comment Letter on IASB’s Exposure Draft ED ED/2020/4 Lease Liability in a Sale and Leaseback
April 2021 - IFRS Foundation introduces substantial update to its website
April 2021 - March 2021 Global Preparers Forum meeting summary available
April 2021 - March 2021 Capital Markets Advisory Committee meeting summary available
April 2021 - April 2021 IFRS Advisory Council agenda and agenda papers available
April 2021 - IFRS Foundation publishes 2020 Annual report
April 2021 - EFRAG launches survey relating to its Discussion Paper Accounting for Crypto-Assets (Liabilities)
April 2021 - EFRAG submits its Endorsement Advice on COVID-19 Related Rent Concessions beyond 30 June 2021 (Amendment to IFRS 16)
April 2021 - Management Commentary Exposure Draft to be published by IASB in May 2021 instead of April 2021
April 2021 - BDO releases IFR Bulletin 2021/08 COVID-19 Related Rent Concessions Beyond 30 June 2021: Extension of Practical Expedient - Additional FAQs
April 2021 - March 2021 IASB update available
April 2021 - ESMA publishes response to IASB’s Request for Information on Post Implementation Review of IFRS 10, 11 and 12
April 2021 - EFRAG submits its Final Endorsement Advice on IFRS 17 Insurance Contracts to European Commission
April 2021 - IOSCO announces Technical Expert Group to collaborate with IFRS Foundation on sustainability project
April 2021 - EFRAG and the European Commission meet with international sustainability standard setters and other related initiatives
April 2021 - IASB releases agenda consultation to seek views on its five-year plan
April 2021 - IASB decided to extend the comment period for Exposure Draft Regulatory Assets and Regulatory Liabilities
April 2021 - IASB issues amendment to IFRS 16 to extend practical expedient for COVID-19 related rent concessions by one year
April 2021 - BDO releases IFRS In Practice 2021/2022: IFRS 10 Consolidate Financial Statements
April 2021 - BDO releases Illustrative Interim IFRS Financial Statements for the quarter ended 31 March 2021
March 2021 - February 2021 SME Implementation Group meeting report now available
March 2021 - March 2021 IFRIC update available
March 2021 - IOSCO issues statement on Going Concern Assessment and Disclosures during the COVID-19 pandemic
March 2021 - IASB publishes Exposure Draft Disclosure Requirements in IFRS Standards—A Pilot Approach
March 2021 - IFRS Foundation Trustees announce working group on sustainability
March 2021 - February 2021 IFRS Advisory Council meeting report available
March 2021 - March 2021 IASB meeting papers and agenda available
March 2021 - EFRAG requests comments on its draft endorsement advice on Definition of Accounting Estimates (Amendments to IAS 8)
March 2021 - EFRAG requests comments on its draft endorsement advice on Disclosure of Accounting Policies (Amendments to IAS 1 and IFRS Practice Statement 2)
March 2021 - IOSCO Vice-Chair discusses important recent developments in sustainable finance
March 2021 - March 2021 IFRIC meeting papers and agenda available
March 2021 - EFRAG publishes reports submitted to EC setting out recommendations on the development of EU sustainability reporting standards
March 2021 - IFRS Foundation Trustees announce strategic direction & further steps based on feedback on sustainability reporting consultation
March 2021 - IASB decides to extend IFRS 16 practical expedient: COVID-19 related rent concessions
March 2021 - BDO releases publication: IFRS in Practice 2021/2022 – Accounting for convertible notes
March 2021 - EFRAG publishes Final Comment Letter on IASB’s ED/2021/2 Covid-19-Related Rent Concessions beyond 30 June 2021
March 2021 - Supplementary IASB meeting on COVID-19 related rent concessions on 10 March 2021
March 2021 - March 2021 Global Preparers Forum agenda and agenda papers available
March 2021 - March 2021 Capital Markets Advisory Committee agenda and agenda papers available
March 2021 - BDO releases IFR Bulletin 2021/07 - IASB Issues Amendments to IAS 1, IAS 8 and IFRS Practice Statement 2
March 2021 - IVSC publishes a Perspectives Paper on ESG and Business Valuation
March 2021 - IOSCO releases a statement on enhancing collaboration between IASB and FASB on accounting for goodwill
March 2021 - IOSCO expresses an urgent need for globally consistent, comparable and reliable sustainability disclosure standards
March 2021 - BDO releases publication: ESG and the Business Case for Dealing with Climate Change
February 2021 - March 2021 Accounting Standards Advisory Forum meeting papers available
February 2021 - 30 November - 1 December 2020 Emerging Economies Group meeting report available
February 2021 - March 2021 Due Process Oversight Committee meeting papers available
February 2021 - IFRS Foundation Asia- Oceania office Q2-Q4 2020 activity summary available
February 2021 - February 2021 IASB update available
February 2021 - BDO releases online course on December 2020 IFRIC Meeting
February 2021 - BDO releases IFR Bulletin 2021/06 – Classification of Liabilities as Current or Non-Current: FAQs
February 2021 - ESMA submits questions related to IFRS 9 and IAS 20 to IFRIC
February 2021 - February 2021 IFRS Advisory Council meeting agenda and agenda papers now available
February 2021 - EFRAG requests comments on its Draft Endorsement Advice on Covid-19-Related Rent Concessions Beyond 30 June 2021
February 2021 - EFRAG publishes Draft Comment Letter on IASB's Exposure Draft Covid-19-Related Rent Concessions Beyond 30 June 2021 (Proposed Amendments to IFRS 16)
February 2021 - EFRAG endorsement status report now reflects amendments to IAS 1 and IFRS Practice Statement 2 (Disclosure of Accounting Policies) and IAS 8 (Definition of Accounting Estimates)
February 2021 - February 2021 ITCG meeting summary available
February 2021 - February 2021 IFRIC update available
February 2021 - February 2021 IFRS Advisory Council meeting agenda released
February 2021 - IASB publishes Exposure Draft Covid-19-Related Rent Concessions beyond 30 June 2021 (Proposed amendment to IFRS 16)
February 2021 - EFRAG publishes draft comment letter on IASB’s Discussion Paper DP/2020/2 Business Combinations under Common Control
February 2021 - IASB issues Disclosure of Accounting Policies (amendment to IAS 1 and IFRS Practice Statement 2) and Definition of Accounting Estimates (amendment to IAS 8)
February 2021 - February 2021 IASB meeting papers and agenda now available
February 2021 - BDO releases IFR Bulletin 2021/05 – IASB proposes extension to COVID-19 Practical Expedient (IFRS 16)
February 2021 - BDO releases IFR Bulletin 2021/04 – IASB publishes Exposure Draft – Regulatory Assets & Regulatory Liabilities
February 2021 - IVSC publishes Perspectives Paper: Challenges to Market Value
February 2021 - ESMA supports the endorsement of IFRS 17 Insurance Contracts
February 2021 - EFRAG publishes its final Comment Letter on Business Combinations – Disclosures, Goodwill & Impairment
February 2021 - IFRS Foundation Trustees announce next steps in response to broad demand for global sustainability standards
February 2021 - January 2021 IASB meeting update available
January 2021 - IASB to hold supplementary meeting in February to discuss extension of COVID-19 related rent concessions
January 2021 - IFRS Foundation announces plans to overhaul the Foundation’s existing websites
January 2021 - EFRAG launches survey relating to the post-implementation review of IFRS 10, 11 and 12 by IASB
January 2021 - February 2021 IFRS Taxonomy Consultative Group meeting papers now available
January 2021 - IASB proposes new standard on rate regulated activities
January 2021 - IPSASB issues Exposure Draft (ED) 75, Leases and Request for Information, Concessionary Leases and Other Arrangements Similar to Leases
January 2021 - Revisions to the International <IR> Reporting Framework published by the International Integrated Reporting Council (IIRC)
January 2021 - December 2020 Accounting Standards Advisory Forum (ASAF) meeting summary available
January 2021 - February 2021 IFRS Interpretations Committee meeting agenda and papers now available
January 2021 - January 2021 IASB meeting agenda and papers now available
January 2021 - BDO releases IFR Bulletin 2021/03 – Going Concern - IFRS Foundation publishes guidance on disclosures
January 2021 - BDO publishes update to IFRS At a Glance as at 31 December 2020
January 2021 - EFRAG endorsement status report - Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16 Interest Rate Benchmark Reform – Phase 2 now reflected
January 2021 - BDO releases IFR Bulletin 2021/02 - Hyperinflationary Economies for the period ended 31 December 2020
January 2021 - IFRS Foundation publishes educational material on going concern requirements
December 2020 - Commencement of Endorsement of IFRSs by the United Kingdom
December 2020 - BDO releases IFR Bulletin 2020/01 - 31 December 2020 year-end IFRS update
December 2020 - Hyperinflationary economies: IPTF's latest Discussion Document on Monitoring Inflation in Certain Countries published
December 2020 - EFRAG publishes Draft Comment Letter on IASB's Exposure Draft on Lease Liability in a Sale and Leaseback Transaction
December 2020 - Five organisations launch prototype climate-related financial disclosure standard
December 2020 - FASB tentatively decides goodwill should be amortised
December 2020 - BDO publishes 31 December 2020 Illustrative IFRS Disclosures - COVID-19 Supplement
December 2020 - EU Member States permitted to delay application of the European Single Electronic Format (ESEF) by one year
December 2020 - December 2020 IFRIC update available
December 2020 - IASB meeting agenda and meeting papers now available for December 2020 meeting
December 2020 - IASB issues request for information as part of the post implementation review (PIR) on IFRS 10, 11 and 12
December 2020 - BDO publishes Illustrative Financial Statements as at 31 December 2020
December 2020 - IASB issues Discussion Paper on Business Combinations Under Common Control (BCUCC)
December 2020 - IASB issues Exposure Draft on Amendments to IFRS 16 - Sale and Leaseback Transactions
November 2020 - BDO publishes IFRB 2020/14 - Effects of Climate-Related Matters on Financial Statements
November 2020 - December 2020 IFRIC meeting papers and agenda posted
November 2020 - IIRC and SASB Announce Intention to Merge
November 2020 - IASB to publish 1) Discussion Paper on Business Combinations under Common Control and 2) Exposure Draft to Amend IFRS 16
November 2020 - IFRS Foundation trustees release webinar on Sustainability Reporting - recording available
November 2020 - Andreas Barckow appointed as IASB chair from July 2021
November 2020 - ESMA publishes results of its Fast Track Peer Review on Wirecard AG and the supervisory response
October 2020 - ESMA released Public Statement on European Common Enforcement Priorities for 2020 annual financial reports
October 2020 - BDO releases US GAAP-IFRS Comparison Series: Impairment of Goodwill, Tangible and Intangible Assets
October 2020 - Member of the IASB publishes article on applying IFRS standards incorporating the impact of COVID-19
October 2020 - Meeting papers and agenda for October 2020 IASB meeting posted
October 2020 - Amendments to IFRS 16 endorsed by European Union
October 2020 - IFRS Foundation releases Volume 3 of IFRIC Agenda Decisions
October 2020 - IFRS Foundation Trustee publishes article on Sustainability Reporting
October 2020 - BDO releases IFRB 2020/13 - IFRS Foundation Trustees Consider Sustainability Reporting
September 2020 - IASB considering role in Sustainability Reporting
September 2020 - EFRAG launches Project Task Force to explore possible EU non-financial reporting standards
September 2020 - IFRIC update available for September 2020 meeting
September 2020 - meeting papers posted for September 2020 IASB meeting
September 2020 - September 2020 IFRS Interpretations Committee agenda papers posted
August 2020 - IASB publishes amendments to various IFRSs relating to IBOR reform ('IBOR - phase 2')
August 2020 - IFRS Foundation makes revisions to Due Process Handbook
August 2020 - IASB publishes article discussing the second comprehensive review of the IFRS for SME Standard
August 2020 - BDO releases IFRS In Practice - IAS 36, Impairment of Assets (2020/2021)
August 2020 - BDO releases update to IFRS At a Glance as at 30 June 2020
August 2020 - BDO releases online course on June 2020 IFRIC Meeting
August 2020 - IASB issues two-part webcast on amendments to IFRS 17
July 2020 - FRC publishes thematic review of financial reporting effects of COVID-19
July 2020 - ESMA recommends supervisory coordination on accounting for COVID-19 related rent concessions
July 2020 - IASB defers effective date of amendments to IAS 1
July 2020 - IASB meeting papers for July 2020 meeting now available
July 2020 - BDO releases IFRB 2020/12 - Implications of COVID-19 for Lessors
July 2020 - BDO releases Illustrative Interim Financial Statements as at 30 June 2020
July 2020 - June IFRIC Update available
July 2020 - IASB provides update on Business Combinations under Common Control (BCUCC) Project
June 2020 - BDO releases IFRB 2020/11 - Accounting for Rent Concessions: Lessee FAQs
June 2020 - BDO releases IFRB 2020/10 - IASB issues amendments to IFRS 17, Insurance Contracts
June 2020 - IASB issues final amendments to IFRS 17, Insurance Contracts
June 2020 - IASB webinars on Business Combinations and Goodwill Discussion Paper planned in Spanish and Portuguese
June 2020 - BDO releases online training module on May 2020 IFRS amendments
June 2020 - June IASB meeting agenda and papers available
June 2020 - BDO releases IFRB 2020/09 - Impairment Implications of COVID-19 (IFRS 9)
June 2020 - IFRS Interpretations Committee June meeting papers and agenda available
June 2020 - BDO releases IFRS 15 In Practice 2020/2021
June 2020 - BDO submits comment letter to IASB on deferral of amendments to IAS 1: Classification of Liabilities as Current or non-current
June 2020 - IOSCO issues statement on Importance of Disclosure about COVID-19
May 2020 - BDO releases IFRB 2020/08: IASB Issues Amendments to IFRS 16: COVID-19 Related Rent Concessions
May 2020 - IASB issues amendments to IFRS 16: COVID-19-Related Rent Concession
May 2020 - BDO submits comment letter to IASB on IBOR Reform - Phase 2
May 2020 - Forthcoming webinar on IASB Discussion Paper: Business combinations - disclosures, goodwill and impairment
May 2020 - ESMA calls for transparency on COVID-19 effects on H1 financial reports
May 2020 - IASB votes to finalise amendments to IFRS 16 - COVID-19 related rent concessions
May 2020 - BDO releases online course on January and April 2020 IFRIC Meetings
May 2020 - IASB issues package of narrow-scope amendments to IFRS standards
May 2020 - Supplementary IASB meeting papers (15 May 2020 meeting) available
May 2020 - May IASB meeting papers and agendas available
May 2020 - April 2020 IFRIC update available
May 2020 - IASB released exposure draft 2020/3: Classification of Liabilities as Current or Non-current - Deferral of Effective Date
May 2020 - BDO submits comment letter on IASB exposure draft on amendments to IFRS 16: COVID-19-Related Rent Concessions
May 2020 - BDO releases IFRB 2020/07 - Impairment Implications of COVID-19 (IAS 36)
April 2020 - IASB chair publishes article discussing rationale for Board's conclusion on annual cohorts in amendments to IFRS 17
April 2020 - Three European Supervisory Authorities issue consultation paper on ESG disclosure standards
April 2020 - IASB issues exposure draft 2020/2: COVID-19 related rent concessions
April 2020 - BDO releases IFRB Bulletin 2020/06 - Amendments to IFRS 16 proposed by IASB for lessees
April 2020 - April IFRIC meeting papers posted
April 2020 - IASB to discuss amendments to IFRS 16 and other IFRSs at 17 April 2020 meeting
April 2020 - BDO releases IFRB 2020/05 - IASB responds to question about IFRS 16 and COVID-19
April 2020 - IASB issues exposure draft on interest rate benchmark reform ('IBOR - phase 2')
April 2020 - IASB publishes Compilation of IFRIC agenda decisions - volume 2
April 2020 - IOSCO issues statement on the application of accounting standards during COVID-19 outbreak
April 2020 - IASB issues document responding to questions on the application of IFRS 9 in light of the coronavirus
April 2020 - ESMA publishes 24th extract from its EECS database
April 2020 - EFRAG requests that the IASB extend its consultation period in light of the coronavirus
March 2020 - ESMA issues guidance on accounting implications of COVID-19 specific to ECL
March 2020 - EBA issues statement on the application of the prudential framework to COVID-19
March 2020 - General Presentation and Disclosure project exposure draft webinars released in Chinese, Portuguese, Korean and Spanish
March 2020 - IASB update published for March 2020 activities
March 2020 - Jens Freiberg appointed to the IFRS Interpretations Committee
March 2020 - IASB Issues Discussion Paper 2020/1: Business Combinations - Goodwill and Impairment
March 2020 - BDO releases IFRB 2020/04 - IASB Concludes on Amendments to IFRS 17, Insurance Contracts
March 2020 - BDO releases online training on amendments to IAS 1 affecting the classification of liabilities
March 2020 - BDO releases IFRB 2020/03 - Potential Effects of the Coronavirus Outbreak on 2020 Reporting Periods and Onward
March 2020 - March IASB meeting papers and agenda available
March 2020 - ESMA recommends action by financial markets for COVID-19 impact
March 2020 - BDO releases IFRS In Practice: IFRS 11 (2019/2020)
March 2020 - February IASB Update posted
March 2020 - IFRS Foundation modifies meetings due to COVID-19
February 2020 - March IFRIC agenda papers posted
February 2020 - 14 accounting bodies sign call to action on climate change
February 2020 - BDO Releases IFRB 2020/02 - Potential Effects of the Coronavirus Outbreak on 31 December 2019 Year-end Financial Reporting
February 2020 - February IASB Meeting papers and agenda posted
February 2020 - BDO Releases IFRS In Practice: IAS 7 (2019/2020)
February 2020 - BDO releases update to Illustrative Financial Statements as at 31 December 2019
February 2020 - IASB issues webinar on General Presentation and Disclosure exposure draft
February 2020 - January 2020 IASB Update available
February 2020 - IFRS 17 Podcast on January 2020 IASB meeting released
January 2020 - BDO releases online course on IFRIC 23 Uncertainty over income tax treatments
January 2020 - January IFRS Interpretations Committee Update available
January 2020 - IASB consults on approach to updating IFRS for Small and Medium Entities (IFRS for SMEs)
January 2020 - IASB issues amendments to IAS 1 clarifying the classification of liabilities as current or non-current
January 2020 - January IASB meeting agenda and documents are available
January 2020 - Bruce Mackenzie joins the IASB as a Board Member
January 2020 - EFRAG forms advisory panel on intangible assets
January 2020 - BDO Releases online course on November 2019 IFRIC meeting
January 2020 - December 2019 Due Process Oversight Committee meeting report available
January 2020 - IFRIC meeting materials for January 2020 meeting available
January 2020 - BDO Publishes IFRS In Practice: Distinguishing between a business combination and an asset purchase in the extractives industry (2019/2020)
January 2020 - IASB Publishes List of Consultations to Occur in 2020
December 2019 - IFRS Foundation Releases December monthly update
December 2019 - BDO Releases IFR Bulletin 2019/04 - IFRIC Issues Final Agenda Decision for an Assessment of the Lease Term (IFRS 16)
December 2019 - November IFRIC Meeting Update Available
December 2019 - IASB Issues Exposure Draft 2019/7: General Presentation and Disclosures to replace IAS 1
December 2019 - BDO releases two online training modules
December 2019 - Vice-Chair of IASB delivers speech on the IASB's plans for 2020 and beyond
December 2019 - Agenda and relevant papers available for December Due Process Oversight Committeee Meeting
December 2019 - IASB releases article on Climate-related Disclosures related to IFRS Standards
December 2019 - December IASB meeting materials available
November 2019 - BDO submits comment letter on IASB Exposure Draft 2019/6 on Disclosure of Accounting Policies
November 2019 - BDO publishes IFRS Illustrative Financial Statements for 31 December 2019 year-ends
November 2019 - IFRS Foundation publishes guide on Selecting and Applying Accounting Policies
November 2019 - New Appointments to IFRS Advisory Council Announced, including BDO appointment to the Council
November 2019 - Accounting Standards Advisory Forum Meeting Summary Available
November 2019 - BDO submits comment letter on IASB Exposure Draft 2019/5 on Deferred Tax arising from a Single Transaction
November 2019 - November IASB Meeting Papers and Agenda Available
November 2019 - BDO Publishes IFRS 16 In Practice 2019/2020
November 2019 - Summary of Capital Markets Advisory Committee (CMAC) October Meeting Published
November 2019 - IASB Chair Delivers Speech at the Eumedion Annual Symposium
November 2019 - BDO releases online training on September 2019 IFRIC meeting
November 2019 - October 2019 IASB Update Available and Work Plan Updated
October 2019 - IFRS Foundation Publishes Compilation of 2019 IFRIC Agenda Decisions
October 2019 - ESMA Releases Common Enforcement Priorities for 2019 Annual Financial Reports
October 2019 - UK’s Financial Reporting Council Releases Thematic Reviews on IFRS 9, IFRS 15 and IAS 36
October 2019 - October IASB Meeting Papers and Agenda Available
October 2019 - EFRAG Issues Endorsement Advice on Interest Rate Benchmark Reform
October 2019 - Academic Research Input into the IASB's Work Discuss Findings with IASB
October 2019 - September IASB Update Published
September 2019 - BDO Submits Comment Letter on IASB Exposure 2019/04 Amendments to IFRS 17
September 2019 - IASB Publishes September IFRIC Update
September 2019 - IASB amends IFRS in response to IBOR Reform
September 2019 - September IASB Meeting Papers and Agenda Posted
September 2019 - FASB Proposes Amendments Relating to Classification of Debt that would align US GAAP and IFRS more closely
September 2019 - IASB Proposes Project Update on Goodwill and Impairment
September 2019 - IFRIC meeting papers and agenda available
September 2019 - IFRS for SMEs Update Published
September 2019 - EFRAG Seeks Crypto-Asset Experts
August 2019 - August IASB Podcast Published
August 2019 - BDO Submits Response to Exposure Draft on 2018-2020 Annual Improvements
August 2019 - BDO Submits Response to Two June 2019 IFRIC Tentative Agenda Decisions
August 2019 - IASB adds phase two of its project on IBOR to the work plan
August 2019 - BDO Submits Response to IASB Exposure Draft on Amendments to the IFRS Foundation Due Process Handbook
August 2019 - BDO Published IFR Bulletin 2019/03 on ESMA’s Public Statement Concerning the Recognition of Deferred Tax Assets
August 2019 - IASB Proposes Amendments to IAS 1 and IFRS Practice Statement 2 on Accounting Policy Disclosures
July 2019 - IASB Staff Release Webinar on March IFRIC Agenda Decision: Curing of Credit-Impaired Financial Asset
July 2019 - IASB Proposes Amendments to IAS 12 – Deferred Tax related to Assets and Liabilities arising from a Single Transaction
July 2019 - EFRAG publishes Draft Comment Letter on the IASB’s Exposure Draft to Amend IFRS 17
July 2019 - ESMA Publishes the 23rd Extract from the EECS Database
July 2019 - ESMA Sets out Expectations Regarding Application of IAS 12 and the Recognition of Deferred Tax Asset
July 2019 - IFRS Foundation Launches New Quarterly Podcast
July 2019 - IASB Releases Webcast Discussing the Proposed Amendments to IFRS 17
July 2019 - IASB Issues Webcast on Proposed Amendments to the Due Process Handbook
July 2019 - International Practices Task Force of CAQ Issues Update on Hyperinflationary Economies
July 2019 - IPSASB Issues IPSAS-IFRS Dashboard and Comparison Document
July 2019 - IASB Issues Exposure Draft on Amendments to IFRS 17, Insurance Contracts
July 2019 - IASB Staff Hold Webinar on Recent IFRIC Agenda Decision on Borrowing Costs and Revenue Recognition
June 2019 - Chair of the Trustees of the IFRS Foundation Gives Speech on Digitialisation
June 2019 - IASB Plans to Issue Exposure Draft on Amendments to IFRS 17 on 26 June 2019
June 2019 - IFRS Taxonomy Consultative Group Meeting Papers Now Available
June 2019 - CPA Canada Issues Publication on Effect of IFRS 15 on the Mining Industry
June 2019 - European Commission Requires Electronic Tagging of Financial Statements using the IFRS Taxonomy
June 2019 - IASB Board Member Responds to Academic Paper on Assets and Liabilities
May 2019 - IASB Proposes Updated Reference to Conceptual Framework in IFRS 3
May 2019 - IASB Proposes Annual Improvements (2018-2020)
May 2019 - IFRS Foundation Releases Webcast on Improving Comparability of IFRS Reporting
May 2019 - CFA Institute Publishes Paper on ASC 842/IFRS 16 and Its Impact on Investors
May 2019 - IFRS Foundation publishes 2018 Annual Report
May 2019 - May IASB meeting papers and agenda available
May 2019 - EFRAG Consultation on Equity Instruments - Research Alternative Measurement Models
May 2019 - IASB proposes targeted amendments to IAS 39 and IFRS 9 in response to IBOR reform
May 2019 - IAASB publishes discussion paper on audits of less complex entities
May 2019 - Global Preparers Forum March Meeting
May 2019 - Capital Markets Advisory Committee (CMAC) Holds March Meeting
April 2019 - IASB Completes Discussions on Amendments to IFRS 17 and Instructs Staff to Begin Exposure Draft Process
April 2019 - IASB Discusses Methods to Improve the Accounting for the Dislosure of Goodwill
April 2019 - EU Financial Regulators Highlights Risks of a No-Deal Brexit and Asset Price Volatility
April 2019 - April IASB Meeting Papers and Agenda Available
April 2019 - IFRS Foundation Publishes March News Summary
April 2019 - ESMA Publishes Annual Report on Enforcement Activities within the EU
April 2019 - IASB Foundation Publishes IFRS Taxonomy 2019
March 2019 - IASB Decides on Remaining IFRS 17 Potential Amendments
March 2019 - IASB Issues Article on Expectations Concerning Adopting Changes due to IFRIC Agenda Decisions
March 2019 - Audit Regine in the United Kingdon to be Transformed with New Regulator
March 2019 - New IFRS in Practice - IFRSs, Amendments to IFRSs, IFRICs and Agenda Decisions that are Mandatory for 31 December 2019 year-ends and those that are effective in future periods
March 2019 - IASB Publishes Investor Publication on Analysing Lessee Financial Statements and Non-GAAP Measures
March 2019 - IASB Releases Project Summaries Relating to Projects on IFRS 8 and Discount Rates
February 2019 - ESMA Publishes List of Thresholds Below Which an EU Prospectus is not Required
February 2019 - IASB Updates Work Plan Including Proposed Amendments to IfRS 17 Insurance Contracts
February 2019 - IASB Releases Webcast on IFRS 15 for Investors