News and Publications

Summary of the April 2024 SCC meeting

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The Sustainability Consultative Committe (SCC) met via video conference call on 29 April 2024. A summary of the meeting is now available.
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Summary of the March 2024 DPOC meeting

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The Due Process Oversight Committee (DPOC) met via video conference call on 21 March 2024. A summary of the meeting is now available.
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SEC publishes statement on the application of IFRS 19

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The US Securities and Exchange Commission (SEC) has published a statement setting out that when financial statements that apply IFRS 19 'Subsidiaries without Public Accountability: Disclosures' are included in SEC filings, these likely need to be supplemented with additional disclosures.
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Pre-meeting summaries for the May 2024 IASB meeting

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The IASB will meet in London on 20 and 22 May 2024. We have posted our pre-meeting summaries for the meeting that allow you to follow the IASB’s decision making more closely. We summarised the agenda papers made available by the IASB staff and point out the main issues to be discussed by the IASB…
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IFRS Foundation publishes updated guide on using the IR Framework with the ISSB standards

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The IFRS Foundation has updated its guide titled 'Transition to integrated reporting: A guide to getting started' to help entities implement IFRS S1 and IFRS S2.
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European Union formally adopts amendments to IAS 7 and IFRS 7

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The European Union has published a Commission Regulation endorsing 'Supplier Finance Arrangements (Amendments to IAS 7 and IFRS 7)' issued by the IASB in May 2023.
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ICAS and IRC examine the materiality concept in financial and sustainability reporting

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The Institute of Chartered Accountants of Scotland (ICAS) and the Integrated Reporting Committee of South Africa (IRC) have each published documents that discuss the concept of materiality in financial and sustainability reporting.
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GRI starts new publication series on the CSRD

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The Global Reporting Initiative (GRI) has set up a new publication series titled 'CSRD Essentials'. In the series, GRI explores the EU mandatory sustainability reporting requirements under the Corporate Sustainability Reporting Directive (CSRD).
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ISSB opens permanent Montreal office

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The International Sustainability Standards Board (ISSB) has opened a permanent office in Montreal to cement its presence in Canada.
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Agenda for the May 2024 Management Commentary Consultative Group meeting

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The Management Commentary Consultative Group of the IFRS Foundation will meet via video conference call on 21 May 2024. An agenda for the meeting is now available.
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