This author has yet to write their bio.Meanwhile lets just say that we are proud Husam Shareef contributed a whooping 184 entries.
Accountancy Europe has launched a new publication series titled ‘ESRS perspectives’. The first paper in the series discusses the concept of materiality assessment under European Sustainability Reporting Standards (ESRS).
The ISSB will meet in a hybrid format (virtual and in Frankfurt) on 12 June 2024. We have posted our pre-meeting summaries for the meeting that allow you to follow the ISSB’s decision making more closely. We summarised the agenda papers made available by the ISSB staff and point out the main issues to be…
At its meeting on 4 June 2024, the Financial Accounting Standards Board (FASB) discussed its project on accounting for government grants and decided, essentially, to propose to insert the requirements of IAS 20 ‘Accounting for Government Grants and Disclosure of Government Assistance’ into US generally accepted accounting principles (US GAAP).
The IASB has posted the agenda for its next meeting, which will be held in its offices in London on 19–21 June 2024 and will include a joint session with the FASB via video conference on 21 June 2024. There are nine topics on the agenda.
The IASB’s Management Commentary Consultative Group (MCCG) met on 21 May 2024 via video conference. A summary of the discussions at the meeting is now available.
The IFRS Foundation has published a recording of its first ‘Perspectives on sustainability disclosure’ webinar. The webinar was titled ‘The business case for early adoption’.
The IASB has announced a call for paper for its 2025 IASB Research Forum, set to convene at the University of Paderborn in Germany on 6–7 November 2025. This event, held in conjunction with the academic journal ‘Accounting Horizons’, provides a significant platform for scholars to contribute to the disclourse on contemporary issues in accounting.
The IASB’s Management Commentary Consultative Group (MCCG) will be meeting on 21 May 2024 via video conference. An agenda for the meeting is now available.
The International Public Sector Accounting Standards Board (IPSASB), which develops the International Public Sector Accounting Standards (IPSAS) for financial reporting by governments and other public sector entities, has released an updated IPSAS-IFRS alignment dashboard showing how far individual IPSAS are aligned with corresponding IFRSs.
The IASB, together with academic partners, is offering two workshops that will provide an overview of IFRS 18 ‘Presentation and Disclosure in Financial Statements’ and are intended to stimulate academic research that will be useful for the post-implementation review of IFRS 18.