News and Publications

IASB proposes amendments to IFRS 9 and IFRS 7 regarding power purchase agreements

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The International Accounting Standards Board (IASB) has published an exposure draft IASB/ED/2024/3 'Contracts for Renewable Electricity (Proposed amendments to IFRS 9 and IFRS 7)'. Comments are requested by 7 August 2024.
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Updated translation of the IR Framework in Portuguese

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The IFRS Foundation has published an updated translation of the Integrated Reporting (IR) Framework in Portuguese.
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ISSB standards available in Simplified Chinese

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The IFRS Foundation has published a Simplified Chinese translation of IFRS S1 'General Requirements for Disclosure of Sustainability-related Financial Information' and IFRS S2 'Climate-related Disclosures'. The documents accompanying IFRS S1 and IFRS S2 have also been translated into Simplified Chinese.
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EFRAG draft comment letter on the proposed amendments aimed at enhanced information on acquisitions

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EFRAG (formerly the European Financial Reporting Advisory Group) has issued a draft comment letter on the IASB's proposed amendments around business combinations, goodwill and impairment.
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ISSB and EFRAG publish 'ESRS — ISSB Standards Interoperability Guidance'

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The International Sustainability Standards Board (ISSB) and EFRAG (formerly the European Financial Reporting Advisory Group) have published guidance to illustrate the high level of alignment achieved between the ISSB standards and the European Sustainability Reporting Standards (ESRS).
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IFRS Foundation Trustees and Due Process Oversight Committee hold February 2024 meetings

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The IFRS Foundation Trustees met on 28–29 February 2024 and the Due Process Oversight Committee (DPOC) met on 27 February 2024. Both meetings were held in Madrid.
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Korea consults on sustainability disclosure standards based on the ISSB standards

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The Korea Sustainability Standards Board (KSSB) has published an exposure draft (ED) proposing sustainability disclosure standards based on IFRS S1 and IFRS S2. The comment period for the ED ends on 31 August 2024.
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Agenda for the May 2024 Islamic Finance Consultative Group meeting

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An agenda has been released for the meeting of the Islamic Finance Consultative Group that will be held virtually and in Manama, Bahrain on 8–9 May 2024.
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IASB to host live webinars on IFRS 18 implementation

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The IASB is set to host a series of live webinars aimed at facilitating a comprehensive understanding of the recently introduced IFRS 18 'Presentation and Disclosure in Financial Statements'. These webinars will provide stakeholders with valuable insights into the nuances of the new requirements and offer a platform for interactive discussion.
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