Standard setting
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July IFRS Interpretations Committee podcast
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The July IFRS Interpretations Committee podcast, highlighting the committee’s key activities at its July meeting, is now available.
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Recording of the IASB second webinar on BCUCC discussion paper
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A recording is now available of the International Accounting Standards Board (IASB) second webinar on the Discussion Paper DP/2020/2 Business Combinations under Common Control (BCUCC), which discussed feedback the IASB received in the initial outreach activities and addressed some of the frequently asked questions from stakeholders.
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Recording of the IASB webinar on Request for Information Third Agenda Consultation
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A recording is now available of the webinar on the IASB Request for Information Third Agenda Consultation, which seeks public views on what the IASB’s priorities should be over the next five years. This webinar provided an overview of the agenda consultation and addressed questions from participants. Members can also submit comments to the Institute by 10 August.
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Recording of the joint research workshop on IASB exposure draft on disclosure requirements in IFRSs
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A recording of the virtual research workshop held by the IASB, in conjunction with the European Accounting Association and the European Financial Reporting Advisory Group, is now available. The workshop provided an overview of the IASB Exposure Draft ED/2021/3 Disclosure Requirements in IFRS Standards—A Pilot Approach that sets out the IASB’s proposals in developing disclosure requirements in IFRSs and new disclosure requirements for IFRS 13 Fair Value Measurement and IAS 19 Employee Benefits. Members can also submit comments to the Institute by 31 August.
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Webinar on the Financial Reporting Council inspection findings
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Join the webinar on 29 July to learn the Financial Reporting Council's (FRC) inspection findings from its 2020 inspections, the FRC's expectations for auditors, preparers and audit committee members of public interest entities, and areas of focus for 2021 inspections.
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Webinars on quality management standards
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The International Auditing and Assurance Standards Board (IAASB) and the International Federation of Accountants (IFAC) will hold a series of webinars on International Standard on Quality Management 1, Quality Management for Firms that Perform Audits or Reviews of Financial Statements, or Other Assurance or Related Services Engagements, including question and answer sessions. Recordings will be available on the IAASB’s YouTube channel following the sessions. Register now: 29 Jul, 5 Aug, 18 Aug.
The recording from the first webinar of this series, Your Firm’s Risk Assessment Process, is now available.
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IAASB June board meeting
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The meeting highlights of the IAASB June board meeting is now available.
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Exploring the impact of disruptive technology
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Technological changes affect auditors and audited entities and can cause significant disruption. A summary of the IAASB’s work exploring how the board could respond appropriately to support audit quality and how it leverages technology to improve its own standard-setting activities is available on its Technology focus area webpage. A summary of the disruptive technologies' roundtable is also available in the meeting papers from January 2021.
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Recordings of the IFRS Foundation Trustees webinars on its sustainability project
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Recordings are now available of the IFRS Foundation Trustees webinars on its project setting up an International Sustainability Standards Board.
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IFRS Foundation response to G20 finance ministers’ and central bank governor’s’ communique regarding global sustainability standards
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The IFRS Foundation provided comments on the communique issued by the G20 finance ministers and central bank governors that referenced ongoing work of the Trustees to consider the formation of a new sustainability board within the governance structure of the IFRS Foundation.
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Recording of the panel debate from the G20 Venice conference
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A recording is now available of the panel debate on regulations, disclosures, financial risk and private financing for the green economy from the G20 Venice conference. The panel debate featured the IFRS Foundation Trustee Chair Erkki Liikanen, and was organized by the Italian Ministry of Economy and Finance and the Bank of Italy to coincide with the G20 Finance Ministers and Central Bank Governors’ meeting.
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A4S launches Navigating the Reporting Landscape
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With the awareness of environmental and social issues increasing, sustainability reporting is shaping the future of business reporting. To help finance professionals stay updated, the Prince’s Accounting for Sustainability Project’s Accounting Bodies Network (ABN), of which the Institute is a member, has published Navigating the Reporting Landscape. The guide sets out how the corporate reporting landscape is changing, and how these developments are impacting the role of the accountant.
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Introduction to the Value Reporting Foundation
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The International Integrated Reporting Council (IIRC) and the Sustainability Accounting Standards Board (SASB) merged to form the Value Reporting Foundation. In this video Janine Guillot, the CEO of the foundation, discusses the new body and the global reporting landscape.
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