International Publications - IASB || Faqonline.org

There are no updates in January 2022

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May 2023

IFRS for SMEs Accounting Standard educational material: the effects of climate-related matters on financial statements

Recently, IASB released the educational material to illustrate how IFRS for SMEs Accounting Standard requires companies to consider climate-related matters that have a material effect on the financial statements.

The material contains a non-exhaustive list of examples when companies may need to consider climate-related matters in their financial statements and is aimed at supporting the consistent application of the IFRS for SMEs Accounting Standard.

To access the text of the education material, please click here

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October 2024

Webcast: Exposure Draft Climate-related and Other Uncertainties in the Financial Statements

The webcast covers the project's background, key research findings and an overview of the illustrative examples that the IASB developed in response to strong demand from stakeholders, particularly investors.

The timeline for submitting comments to the Exposure Draft Climate-related and Other Uncertainties in the Financial Statements (the Exposure Draft) closed on 28 November 2024.

To access the text of the webcast click here

To access the text of the Exposure Draft, please click here

Webcast series: Explore the exposure draft equity method of accounting – IAS 28 Investment in Associates and Joint Ventures (the Exposure Draft)

The IASB is consulting on the proposed amendments aimed at helping companies to account for their investments in associates and joint ventures. The Exposure Draft responds to stakeholders’ questions on how to apply the equity method. In this webcast series, IASB members and technical staff take a detailed look into the proposed amendments.

The timeline for submitting comments on the exposure draft is 20 January 2025.

To access the webcast, please click here

To access the text of the Exposure Draft, please click here

Regulatory updates