News and Publications

Pre-meeting summaries for the May 2024 ISSB meeting

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The ISSB will meet in Montreal on 16 May 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 discussed by the ISSB and the…
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IASB continues webcast series on proposed enhancements to disclosure requirements for business combinations

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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.
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Romanian translations of the ISSB Standards

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The IFRS Foundation has published Romanian translations of IFRS S1 'General Requirements for Disclosure of Sustainability-related Financial Information' and IFRS S2 'Climate-related Disclosures'.
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IASB webcast series on proposed enhancements to disclosure requirements for business combinations

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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.
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May 2024 IASB meeting agenda posted

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The IASB has posted the agenda for its next meeting, which will be held in its offices in London on 20 and 22 May 2024. There are five topics on the agenda.
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IFRS Foundation survey on digital content

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The IFRS Foundation is exploring options for introducing an epub service and is seeking feedback on the current service, and input on possible new products and their features.
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Agenda for the May 2024 Emerging Economies Group meeting

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The IASB Emerging Economies Group (EEG) will meet in Taiyuan, China on 28–29 May 2024. An agenda for the meeting is now available.
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IASB issues new standard providing a reduced disclosure framework for subsidiaries

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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…
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May 2024 ISSB meeting agenda posted

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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.
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IASB begins webcast series on the goodwill and acquisitions exposure draft

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The IASB has released the first webcast in a series that features IASB members and technical staff taking a detailed look into the proposed improvements to the disclosure requirements about acquisitions and the impairment testing of cash-generating units containing goodwill.
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