Category: International Activity
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In this section
IASB consults on the ED Climate-related and Other Uncertainties in the Financial Statements
Due Date: 28/11/2024
The IASB published the Exposure Draft Climate-related and Other Uncertainties in the Financial Statements, proposing eight examples to illustrate how companies apply IFRS Accounting Standards when reporting the effects of climate-related and other uncertainties in their financial statements.
IASB consults on Amendments to IFRS 19 Subsidiaries without Public Accountability: Disclosures
The IASB has published the Exposure Draft Amendments to IFRS 19 Subsidiaries without Public Accountability: Disclosures that proposes amendments to its newest Standard, IFRS 19, which was issued in May 2024.
IASB consults on the ED Translation to a Hyperinflationary Presentation Currency – Proposed amendments to IAS 21
The IASB has published the Exposure Draft Translation to a Hyperinflationary Presentation Currency – Proposed amendments to IAS 21 to address accounting issues that affect companies that translate financial information from a non-hyperinflationary currency to a hyperinflationary currency.
Commission Regulation (EU) No 2024/1317 of 15 May 2024
The Commission Regulation (EU) No 2024/1317 of 15 May 2024, published in the Official Journal of the European Union L series on 16 May 2024, adopts “Supplier Finance Arrangement”, that amends IAS 7 Statement of Cash Flows and IFRS 7 Financial Instruments: Disclosures.