News and Publications

Updated IASB and ISSB work plan — Analysis (March 2024)

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Following the IASB and ISSB meetings this month, we have analysed the work plan on the IFRS Foundation website to see what changes have resulted from the meetings and other developments since the work plan was last revised in February 2024. Changes are few, but the work plan reveals that three IASB publications are to…
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Education workshop on IFRS 18

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The International Accounting Standards Board (IASB) in conjunction with the European Accounting Association (EAA) will hold a virtual education workshop on IFRS 18 'Presentation and Disclosure in Financial Statements' on 22 April 2024.
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March 2024 ISSB meeting notes posted

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The ISSB met in Frankfurt on 13 March 2024. We have posted our comprehensive Deloitte observer notes for the project discussed during the meeting.
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IFRS Foundation announces new ITCG members

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The IFRS Foundation has announced the appointments and reappointments of several members to the IFRS Taxonomy Consultative Group (ITCG). All appointments and reappointments take effect from 1 April 2024.
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DPOC approves shortened comment period for proposed amendments to IFRS 9 and IFRS 7 related to power purchase agreements

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In an additional meeting today, the Due Process Oversight Committee (DPOC) discussed a possible shortened comment period for the IASB exposure draft on power purchase agreements expected to be published in May 2024.
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Agenda for the March 2024 DPOC meeting

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The Due Process Oversight Committee (DPOC) will meet on 21 March 2024 via video conference.
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IASB proposes enhanced information on acquisitions

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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.
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New and revised pronouncements as at 31 March 2024

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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…
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