7 May 2021

IASB issues Deferred Tax related to Assets and Liabilities arising from a Single Transaction (Amendments to IAS 12)

IASB issues Deferred Tax related to Assets and Liabilities arising from a Single Transaction (Amendments to IAS 12)
IASB has issued targeted amendments to IAS 12, the IFRS Standard on income taxes, to specify how companies should account for deferred tax on transactions such as leases and decommissioning obligations. The...
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30 April 2021

FRS Foundation Trustees publish institutional arrangements for proposed new sustainability standards board

FRS Foundation Trustees publish institutional arrangements for proposed new sustainability standards board
The Trustees of the IFRS Foundation published proposed amendments to the Constitution of the Foundation to accommodate the potential formation of a new International Sustainability Standards Board (ISSB)...
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22 April 2021

Save the date – Joint outreach event on the IASB Exposure Draft “Regulatory Assets and Regulatory Liabilities”

OIC, EFRAG and IASB are very pleased to invite you to the joint outreach event on the IASB Exposure Draft “Regulatory Assets and Regulatory Liabilities” on 6 May 2021. This event will be a public...
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21 April 2021

Published the proposal to amend Non financial Reporting Directive

Published the proposal to amend Non financial Reporting Directive
The European Commission has published the proposal to amend the directive concerning the disclosure of non-financial information. Among the novelties, the proposal provides for (i) the extension of the scope...
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20 April 2021

IASB issues ED Lack of Exchangeability (Proposed Amendments to IAS 21)

IASB issues ED Lack of Exchangeability (Proposed Amendments to IAS 21)
IASB has published for public consultation ED Lack of Exchangeability,which proposes amendments to IAS 21 The Effects of Changes in Foreign Exchange Rates. IAS 21 sets out the exchange rate a company uses...
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