Agenda for the March 2024 DPOC meeting
The Due Process Oversight Committee (DPOC) will meet on 21 March 2024 via video conference.
News and Publications
IASB proposes enhanced information on acquisitions
The International Accounting Standards Board (IASB) has published an exposure draft IASB/ED/2024/1 'Business Combinations — Disclosures, Goodwill and Impairment (Proposed amendments to IFRS 3 and IAS 36)'. Comments are requested by 15 July 2024.
New and revised pronouncements as at 31 March 2024
Our popular summary of new and revised financial reporting requirements, updated for financial reporting periods ending on 31 March 2024. This listing can be used to perform a quick check that new financial reporting requirements such as new and revised accounting standards and interpretations, and amendments to standards and interpretations, have been fully considered in…
IASB announces webcast series on forthcoming IFRS Accounting Standard for Subsidiaries without Public Accountability
In anticipation of the forthcoming IFRS Accounting Standard for Subsidiaries Without Public Accountability, a series of informative webcasts have been made available. These webcasts offer key insights into the upcoming standard and aim to provide a comprehensive understanding of the standard from various perspectives and shed light on its implications for eligible companies.
IFRS Foundation releases summary of national standard-setters' research on materiality judgement guidance
The IFRS Foundation has issued a comprehensive summary that compiled evidence from national accounting standard-setters concerning the impact of guidance on materiality judgements within IFRS Accounting Standards and related materials.
IFRS Sustainability Symposium 2024
The IFRS Sustainability Symposium 2024 will take place on 22 February 2024 at the Javits Center in New York City, USA. It will be an in-person event with an option for virtual attendance.
2024 required and annotated required IFRS Accounting Standards now available
The IFRS Foundation announces that the annual publication formerly known as the 'Blue Book' is now available.
GRI publishes update to its biodiversity standard
The Global Reporting Initiative (GRI) has published ‘GRI 101: Biodiversity 2024’ which replaces ‘GRI 304: Biodiversity 2016’. The revised standard is designed to help entities to disclose their most significant impacts on biodiversity and is effective from 1 January 2026.