Entries by Husam Shareef

IASB continues webcast series on proposed enhancements to disclosure requirements for business combinations

The IASB has released the second webcast in its series aimed at discussing and seeking feedback on Exposure Draft ‘Business Combinations — Disclosures Goodwill and Impairment’. The webcast series focuses on improving the transparency and quality of information provided by companies regarding acquisitions, while also considering the feasibility of implementation from a cost perspective.

IASB webcast series on proposed enhancements to disclosure requirements for business combinations

The IASB has launched a webcast series aimed at discussing and seeking feedback on Exposure Draft ‘Business Combinations — Disclosures Goodwill and Impairment’. The webcast series focuses on improving the transparency and quality of information provided by companies regarding acquisitions, while also considering the feasibility of implementation from a cost perspective.

IASB issues new standard providing a reduced disclosure framework for subsidiaries

The International Accounting Standards Board (IASB) has published the new standard IFRS 19 ‘Subsidiaries without Public Accountability: Disclosures’, which permits a subsidiary to provide reduced disclosures when applying IFRS Accounting Standards in its financial statements. IFRS 19 is optional for subsidiaries that are eligible and sets out the disclosure requirements for subsidiaries that elect to…

May 2024 ISSB meeting agenda posted

The International Sustainability Standards Board (ISSB) has posted the agenda for its meeting, which will be held in Montreal on 16 May 2024. The ISSB will be discussing its consultation on agenda priorities, maintenance of the SASB standards and supporting the implementation of IFRS S1 and IFRS S2.