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FR International News
Webcasts explaining the IASB’s Exposure Draft Supplier Finance Arrangements
04 Feb 2022
IASB has issued two short webcasts introducing the Exposure Draft Supplier Finance Arrangements. The first webcast (part 1) provides the background to reverse factoring and other supplier finance arrangements; and the second webcast (part 2) illustrates how the IASB’s proposals aim to enhance the transparency of supplier finance arrangements and set out why it is important for stakeholders to respond to these proposals.
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FR International News
January 2022 IASB podcast available
31 Jan 2022
In this podcast, IASB Chair Andreas Barckow and Vice-Chair Sue Lloyd, joined Executive Technical Director Nili Shah, to share on IASB’s discussions at its January meeting. Topics discussed include updates on the Goodwill and Impairment and Management Commentary projects, highlights of stakeholder feedback on Business Combinations under Common Control and further deliberations on Primary Financial Statements project.
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FR International News
January 2022 IASB Update available and work plan updated
28 Jan 2022
This Update highlights IASB’s discussions on topics such as updates to work plan, approach to prioritising matters arising from post-implementation reviews, Primary Financial Statements, Business Combinations under Common Control and feedback summary on the Exposure Draft Lack of Exchangeability. The IASB work plan has also been updated.
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FR International News
February 2022 IFRS Interpretations Committee agenda and meeting papers available
21 Jan 2022
For this IFRS Interpretations Committee meeting, topics for discussion include Negative Low Emission Vehicle Credits (IAS 37 Provisions, Contingent Liabilities and Contingent Assets), TLTRO III Transactions (IFRS 9 Financial Instruments and IAS 20 Accounting for Government Grants and Disclosure of Government Assistance) and Profit recognition for annuity contracts (IFRS 17 Insurance Contracts).
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FR International News
Extractive Activities: a project update
18 Jan 2022
In the article, IASB Member Tadeu Cendon explains the IASB’s decisions on the project’s scope and objectives following feedback from a variety of stakeholders from different jurisdictions.
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FR International News
January 2022 International Accounting Standards Board meeting papers available
14 Jan 2022
For this IASB meeting held on 25 January 2022, topics for discussion include updates to work plan, Maintenance and consistent application issues, Primary Financial Statements and Business Combinations under Common Control.
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FR International News
January 2022 SME Implementation Group meeting papers available
12 Jan 2022
For the SME Implementation Group meeting to be held on 21 January 2022, the topic for discussion will be Second Comprehensive Review of the IFRS for SMEs Standard.
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FR International News
January 2022 IFRS Interpretations Committee podcast available
10 Jan 2022
In this podcast, IFRS Interpretations Committee Chair and IASB Vice-Chair, Sue Lloyd and Technical Staff Member, Patrina Buchanan looked back at activities to support consistent application of IFRS Accounting Standards during the last quarter of 2021. Topics discussed include Principal versus Agent: Software Reseller, Negative Low Emission Vehicle Credits and Lease Liability in a Sale and Leaseback. The recording can be found on the IASB website and YouTube Channel.
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FR International News
December 2021 IFRS for SMEs Update available
22 Dec 2021
This edition of the IFRS for SMEs Update includes an update on the planned 2022 meetings of the SME Implementation Group (SMEIG) and a reminder of online resources for SMEs.
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FR International News
December 2021 IASB podcast available
20 Dec 2021
IASB Chair Andreas Barckow and Vice-Chair Sue Lloyd shared on IASB’s discussions at its December meeting. Topics discussed include developments in the Financial Instruments with Characteristics of Equity and Business Combinations Under Common Control projects and feedback received from stakeholders on the IASB’s Exposure Draft Lease Liability in a Sale and Leaseback.
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