News and Publications

IFRS Foundation seeks Trustee applications

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The IFRS Foundation is seeking Trustees from Africa, two from Asia-Oceania, and one from any part of the world ('at large') for terms beginning on 1 January 2025.
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IFRS Foundation trustees seeks IASB Board members from Asia-Oceania

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The IFRS Foundation trustees are currently seeking nominations for two vacancies in the IASB’s Board from Asia-Oceania. The Board is comprised of 14 members containing a mix of experience in standard-setting, financial reporting, and education.
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GRI publishes guidance documents on double materiality, due diligence and CSRD

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The Global Reporting Initiative (GRI) has published three new documents titled 'Guides for Policy Makers'. The guides cover double materiality, due diligence and the Corporate Sustainability Reporting Directive (CSRD).
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IASB proposes addendum to the exposure draft of the third edition of the IFRS for SMEs

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The International Accounting Standards Board (IASB) has published an exposure draft IASB/ED/2024/2 'Addendum to the Exposure Draft 'Third edition of the 'IFRS for SMEs' Accounting Standard''. Comments are requested by 31 July 2024.
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IASB publishes “Investor Perspectives” article on acquisitions reporting

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The IASB has issued the latest issue of 'Investor Perspectives'. In this edition, IASB Board member Zach Gast discusses proposed enhancements to acquisitions reporting and the revisions in Exposure Draft (ED) ‘Business Combinations — Disclosures, Goodwill and Impairment’ that aim to equip investors with better tools for evaluating companies’ acquisitions.
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2024 IFRS Accounting Taxonomy issued

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The IFRS Foundation has issued its 2024 IFRS Accounting Taxonomy. The IFRS Taxonomy enables electronic reporting of financial information prepared in accordance with IFRS Accounting Standards.
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IASB issues podcast on latest Board developments (March 2024)

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The IASB has released a podcast hosted by Executive Technical Director Nili Shah featuring IASB Chair Andreas Barckow and IASB Vice-Chair Linda Mezon-Hutter discussing the deliberations at the March 2024 IASB meeting.
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Hong Kong commits to aligning local sustainability disclosure requirements with the ISSB standards

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The Hong Kong Financial Services and Treasury Bureau (FSTB) has set out a vision and approach of the Government and financial regulators for developing a sustainability disclosure ecosystem in Hong Kong. In the statement, the FSTB commits to aligning the local sustainability disclosure requirements with the ISSB standards.
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ESMA publishes report on the activities of corporate reporting enforcers and their findings within the EU in 2023

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The report provides an overview of the activities of the European Securities and Markets Authority (ESMA) and the corporate reporting enforcers in the European Union (EU) when examining compliance of financial and non-financial information provided by issuers listed on regulated markets with the applicable financial reporting framework in 2023.
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ISSB Chair meets leaders in Africa

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The Chair of the International Sustainability Standards Board (ISSB), Emmanuel Faber, has met with the presidents of Kenya and Nigeria, as well as government ministers in South Africa. He was accompanied by ISSB member Ndidi Nnoli-Edozien.
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