The IFRS Foundation has published a significant batch of new technical content and meeting materials across its key standard-setting boards and advisory bodies. These updates, crucial for accounting professionals, regulators, and stakeholders in global financial reporting and sustainability disclosure, cover activities through Q4 2024.
Key Updates Include:
- Recent Meeting Materials:
- October 2024 International Accounting Standards Board (IASB): Full agenda and meeting papers now available.
- October 2024 Sustainability Standards Advisory Forum (SSAF): Agenda and meeting papers released.
- November 2024 Capital Markets Advisory Committee (CMAC): Agenda and meeting papers published.
- November 2024 Integrated Reporting and Connectivity Council (IRCC): Agenda and meeting papers accessible.
- Board Updates & Podcasts:
- October 2024 IASB Update: Summary of decisions and discussions.
- October 2024 IASB Podcast: Audio recap of the Board’s October meeting.
- October 2024 ISSB Update: Summary of International Sustainability Standards Board (ISSB) activities.
- October 2024 ISSB Podcast: Audio summary of key ISSB developments.
- Q3 2024 IFRS Interpretations Committee Podcast: Audio summary of the Committee’s Q3 discussions.
- Advisory Forum Summaries:
- September 2024 Accounting Standards Advisory Forum (ASAF) Meeting Summary: Overview of discussions with national standard-setters.
- September 2024 IFRS Taxonomy Consultative Group Meeting Summary: Report on taxonomy development discussions.
- Guidance & Interpretations:
- Compilation of Agenda Decisions – Volume 11: Latest collection of IFRS Interpretations Committee decisions on matters not added to its agenda.
- Taxonomy Updates:
- SASB Standards Taxonomy Updated: The latest version of the taxonomy supporting the SASB Standards is now available.
- IFRS Taxonomy: Updates are ongoing (implied by Consultative Group summary).
- Global Outreach:
- October 2024 National Standard-setters Newsletter: Regular update for national accounting standard-setting bodies worldwide.
Accessing the Materials:
All newly released documents, podcasts, and summaries can be found on the relevant sections of the official IFRS Foundation website:
- IASB Updates & Meetings
- ISSB Updates & Meetings
- IFRS Interpretations Committee
- Advisory Groups
- IFRS Taxonomy
- SASB Standards
These updates provide essential insights into the ongoing technical work, emerging interpretations, and future direction of the IASB and ISSB. They are critical resources for professionals involved in applying IFRS Accounting Standards and IFRS Sustainability Disclosure Standards, ensuring compliance and understanding evolving best practices in financial and sustainability reporting.