Deloitte IAS Plus

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[Deloitte IAS Plus @iasplus]

IASB finalises amendments to IFRS 9 and IFRS 7 regarding power purchase agreements: The IASB has issued 'Contracts Referencing Nature-dependent Electricity (Amendments to IFRS 9 and IFRS 7)'. The amendments are effective for annual reporting periods… https://t.co/3VgZ2tXG3p

[Deloitte IAS Plus @iasplus]

EFRAG publishes voluntary sustainability reporting standard for non-listed SMEs: EFRAG has issued its 'Voluntary Sustainability Reporting Standard for non-listed SMEs' (VSME standard). It has been designed to provide a standardised set of information to… https://t.co/e2QfO5f5ae

[Deloitte IAS Plus @iasplus]

December 2024 ISSB meeting notes posted: The ISSB met on 11 December 2024 in Frankfurt. We have posted our comprehensive Deloitte observer notes for the projects discussed during the meeting. https://t.co/ggB7yfPeMH

[Deloitte IAS Plus @iasplus]

ISSB publishes podcast on latest developments (December 2024): The International Sustainability Standards Board (ISSB) has released a podcast hosted by ISSB Chair Emmanuel Faber and ISSB Vice-Chair Sue Lloyd discussing the latest developments around the… https://t.co/CZkrdjUqfL

[Deloitte IAS Plus @iasplus]

IASB issues podcast on latest Board developments (December 2024): The IASB has released a podcast hosted by Executive Technical Director Nili Shah featuring IASB Chair Andreas Barckow and IASB Vice-Chair Linda Mezon-Hutter discussing the deliberations… https://t.co/P8z6LkKaK6

[Deloitte IAS Plus @iasplus]

Updated IASB and ISSB work plan — Analysis (December 2024): Following the IASB and ISSB meetings this month, we have analysed the work plan on the IFRS Foundation website to see what changes have resulted from the meetings and other developments since… https://t.co/CgSmsqHYtj

[Deloitte IAS Plus @iasplus]

ESMA consults on applying ESEF to sustainability reporting: The European Securities and Markets Authority (ESMA) has launched a consultation on amending the European Single Electronic Format (ESEF) requirements seeking stakeholders’ views on how they can… https://t.co/um3SHaGHMz

[Deloitte IAS Plus @iasplus]

Agenda for the December 2024 SCC meeting: An agenda has been released for the meeting of the Sustainability Consultative Committee that will be held via video conference call on 16 December 2024. https://t.co/XEFsTt9Gqa

[Deloitte IAS Plus @iasplus]

IASB launches IFRS 19 tracker: The new IFRS 19 disclosure tracker lists the disclosure requirements in IFRS 19 'Subsidiaries without Public Accountability: Disclosures' and maps them to their equivalents in other IFRS Accounting Standards. https://t.co/hr38L3rvB6

[Deloitte IAS Plus @iasplus]

Summary of the November 2024 CMAC meeting: Representatives from the IASB met with the Capital Markets Advisory Council (CMAC) in London on 8 November 2024. Notes from the meeting have now been released. https://t.co/wV2Wbjj96a

[Deloitte IAS Plus @iasplus]

IFASS to be co-chaired by Australia and Canada: The IFASS Secretariat has announced that Armand Capisciolto, Chair of Canada's Accounting Standards Board (AcSB), and Dr. Keith Kendall, Chair of the Australian Accounting Standards Board (AASB), will serve… https://t.co/DefY9a7VbP

[Deloitte IAS Plus @iasplus]

Podcast on Q4 2024 IFRS Interpretations Committee developments: The IASB has issued a podcast on the developments of the IFRS Interpretations Committee during the fourth quarter of 2024. https://t.co/l95UGVXVCk

[Deloitte IAS Plus @iasplus]

IFRS Foundation webcast series on connectivity between the financial statements and sustainability disclosures: The IFRS Foundation has launched a new webcast series on the connectivity between the financial statements and sustainability-related… https://t.co/soccrmNXgh

[Deloitte IAS Plus @iasplus]

New and revised pronouncements as at 31 December 2024: Our popular summary of new and revised financial and sustainability reporting requirements, updated for financial reporting periods ending on 31 December 2024. This listing can be used to perform a… https://t.co/u6GHsRKHde

[Deloitte IAS Plus @iasplus]

Hong Kong Government launches roadmap on sustainability disclosure: The Government of the Hong Kong Special Administrative Region has published a roadmap that sets out details about mandatory sustainability disclosures. https://t.co/QOLtigWzZu

[Deloitte IAS Plus @iasplus]

IASB Chair discusses fostering transparency and being transparent: At the EFRAG conference on 'Advancing Transparency & Competitiveness in Challenging Times' held in Brussels today, IASB Chair Andreas Barckow discussed fostering transparency and being… https://t.co/Co7jmcUwz4

[Deloitte IAS Plus @iasplus]

Recent sustainability developments: A summary of recent developments at the EU, GRI, EFRAG, SSBJ, Accountancy Europe and NZAOA. https://t.co/sXPmdHVpqi

[Deloitte IAS Plus @iasplus]

Pre-meeting summaries for the December 2024 ISSB meeting: The ISSB will meet in Frankfurt on 11 December 2024. We have posted our pre-meeting summaries for the meeting that allow you to follow the ISSB’s decision making more closely. We summarised the… https://t.co/qlEhvqJJoL

[Deloitte IAS Plus @iasplus]

IFRS Interpretations Committee holds November 2024 meeting: The IFRS Interpretations Committee (IFRS IC) met in London on 26 November 2024. The IFRS IC discussed the initial consideration of two agenda decisions and the finalisation of one tentative… https://t.co/eWyKrZ9Ykq

[Deloitte IAS Plus @iasplus]

Swiss Federal Council consults on climate disclosures: The Federal Council of Switzerland has started a consultation on amending the 'Ordinance on Climate Disclosures'. The comment period ends on 21 March 2024. https://t.co/lMv1f5ITkH