News and Publications

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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IASB announces webcast series on forthcoming IFRS Accounting Standard for Subsidiaries without Public Accountability

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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.
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IFRS Foundation releases summary of national standard-setters' research on materiality judgement guidance

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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.
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IFRS Sustainability Symposium 2024

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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.
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2024 required and annotated required IFRS Accounting Standards now available

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The IFRS Foundation announces that the annual publication formerly known as the 'Blue Book' is now available.
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GRI publishes update to its biodiversity standard

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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.
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IPSASB publishes exposure drafts on natural resources

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As part of its broader natural resources project, the International Public Sector Accounting Standards Board (IPSASB) has released two exposure drafts on mineral resources.
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Webcast introducing the forthcoming IFRS 18

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The IASB has released a ten-minute webcast introducing the forthcoming IFRS 18 'Presentation and Disclosure in the Financial Statements' that is expected to be issued in April 2024 and will be effective for annual reporting periods beginning on or after 1 January 2027.
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GRI publishes sustainability standard for the mining sector

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The Global Reporting Initiative (GRI) has published a new sustainability standard titled 'GRI 14: Mining Sector 2024'. The new standard provides a consistent set of metrics to be used in reporting the impacts of mining entities.
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EFRAG publishes first set of technical explanations on ESRSs

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The European Financial Reporting Advisory Group (EFRAG) has published the first set of technical explanations to assist stakeholders in the implementation of the European Sustainability Reporting Standards (ESRSs).
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