9. June 2023
European Commission consults on first delegated act on ESRS, deadline 7 July 2023
On 9 June 2023 the European Commission (COM) has issued its draft delegated act on Set 1 of European Financial Reporting Standards (ESRS). Read more
News
Timeframe
9. June 2023
17th meeting of the Financial Reporting Technical Committee- results
The results of the 17th meeting of the Financial Reporting Technical Committee are available for download. Read more
8. June 2023
17th meeting of the Sustainability Reporting Technical Committee- results
The results of the 17th meeting of the Sustainability Reporting Technical Committee are available for download. Read more
5. June 2023
EFRAG consults on its Comment Letters on the ISSB’s Agenda Consultation and the ISSB’s proposed methodology for enhancing the international applicability of the SASB Standards
On 2 June the European Financial Reporting Advisory Group (EFRAG) published its preliminary views on the ISSB’s consultation on future Agenda Priorities as well as on the ISSB’s proposed methodology for enhancing the international applicability of the SASB Standards. Read more
2. June 2023
IASB proposes amendments to the IFRS for SMEs in the context of the OECD Pillar Two income taxes
The International Accounting Standards Board (IASB) has proposed amendments to the IFRS for SMEs Standard to align with similar amendments to IAS 12 Income Taxes. Read more
30. May 2023
IASB consultation re. Post-Implementation Review on IFRS 9 (Part 2: Impairment)
Today, the IASB has published a consultation document (“Request for Information”) as next step of its Post-Implementation Review of IFRS 9, Part 2: Impairment. Read more
30. May 2023
16th meeting of the Sustainability Reporting Technical Committee- results
The results of the 16th meeting of the Sustainability Reporting Technical Committee are available for download. Read more
25. May 2023
IASB publish Amendments to IAS 7 and IFRS 7 (Supplier Finance Arrangements)
Today, the IASB have published Amendments to IAS 7 and IFRS 7. These amendments add to existing disclosure requirements about an entity’s supplier finance arrangements. Read more