Deloitte IFRS

IASB launches surveys on intangible assets: The IASB is asking investors, companies and other stakeholders to help shape its project on accounting requirements for intangibles. dlvr.it/TFwJkc

Recent sustainability and integrated reporting developments: A summary of recent events at the IFRS Foundation, GRI, Climate & Company, IPSASB, TNFD, WWF, TISFD, Government of Canada, FRAS Canada, CSSB, SC Malaysia, World Bank, CIPC South Africa, IRC… dlvr.it/TFwCqM

IASB issues podcast on latest Board developments (October 2024): The IASB has released a podcast hosted by Executive Technical Director Nili Shah featuring IASB Vice-Chair Linda Mezon-Hutter and IASB Member Bruce Mackenzie discussing the deliberations… dlvr.it/TFtGVd

IFRS Illustrative Financial Statements for Banks 2024: The illustrative financial statements of International GAAP Bank Limited for the year ended 31 December 2024 are intended to illustrate the presentation and disclosure requirements of IFRS Accounting… dlvr.it/TFt0nT

Agenda for the November 2024 CMAC meeting: Representatives from the IASB will meet with the Capital Markets Advisory Council (CMAC) in London on 8 November 2024. The agenda for the meeting has been released. dlvr.it/TFsKYF

Updated IASB and ISSB work plan — Analysis (October 2024): Following the IASB and ISSB meetings this month, we have analysed the work plan on the IFRS Foundation website to see what changes have resulted from the meetings and other developments since the… dlvr.it/TFs8Sm

Summary of the September 2024 ASAF meeting now available: The IASB staff have published a summary of the Accounting Standards Advisory Forum (ASAF) meeting held in London on 26–27 September 2024. dlvr.it/TFrYcP

New composition of ASAF announced: The IFRS Foundation has announced the new membership of the Accounting Standards Advisory Forum (ASAF) that is designed to formalise and streamline the relationship between the IASB and the global standard-setting… dlvr.it/TFpX5w

ESMA report on the first application of IFRS 17: The European Securities and Markets Authority (ESMA) has released a report ‘​From black box to open book?’ that includes recommendations to assist issuers when preparing their annual financial statements… dlvr.it/TFk1vv

Summary of the September 2024 ITCG meeting: The IFRS Foundation has published a summary of the IFRS Taxonomy Consultative Group (ITCG) meeting held on 30 September and 1 October 2024. dlvr.it/TFjvcy

IFRS Foundation issues national standard-setters newsletter: The IFRS Foundation has issued its October 2024 newsletter, highlighting key developments from recent events and projects led by the IASB and ISSB. dlvr.it/TFfWVZ

Pre-meeting summaries for the October 2024 ISSB meeting: The IASB will meet via video conference on 24 September 2024. We have posted our pre-meeting summaries for the meeting that allow you to follow the ISSB’s decision making more closely. We… dlvr.it/TFcZ5K

Translations of the webcast series on the equity method exposure draft: Earlier this month, the IASB released a three-part webcast series on its exposure draft IASB/ED/2024/7 'Equity Method of Accounting — IAS 28 'Investments in Associates and Joint… dlvr.it/TFbr9v

South Africa permits use of the IFRS Sustainability Disclosure Taxonomy: The Companies and Intellectual Property Commission (CIPC) of South Africa has updated the modular entry points to include the IFRS Sustainability Disclosure Taxonomy 2024. dlvr.it/TFbcfW

IFRS Foundation publishes eleventh compilation of IFRS Interpretations Committee agenda decisions: The IFRS Foundation has issued “Compilation of Agenda Decisions — Volume 11” which contains all the agenda decisions made by the IFRS Interpretations… dlvr.it/TFZ368

Pre-meeting summaries for the October 2024 IASB meeting: The IASB will meet in London on 21-23 October 2024. We have posted our pre-meeting summaries for the meeting that allow you to follow the IASB’s decision making more closely. We summarised the… dlvr.it/TFV8cK

iGAAP in Focus — Sustainability reporting: California Climate Legislation—Reporting deadlines remain unchanged under new senate bill: This 'iGAAP in Focus' outlines the California state senate bill SB-219 'Greenhouse gases: climate corporate… dlvr.it/TFP2kq

Australia responds to stakeholder criticism and aligns sustainability reporting standards with IFRS S1 and IFRS S2: The Australian Accounting Standards Board (AASB) has published AASB S1 'General Requirements for Disclosure of Sustainability-related… dlvr.it/TFN96B

October 2024 IASB meeting agenda posted: The IASB has posted the agenda for its next meeting, which will be held in its offices in London on 22–23 October 2024. There are nine topics on the agenda. dlvr.it/TFFjNz

Agenda for the October 2024 SSAF meeting: The IFRS Foundation has released an agenda and meeting papers for the meeting of the Sustainability Standards Advisory Forum (SSAF), which is to be held via remote participation on 21-22 October 2024. dlvr.it/TFDcb3