World Accounting Report

In recent months, the IASB has been occupied with a number of projects on financial instruments, including its post-implementation review of the impairment requirements of IFRS 9, Financial Instruments, Financial Instruments with Characteristics..

Responding to feedback received during its last agenda consultation, the IASB added two projects to its research pipeline: the first on a comprehensive review of IAS 38, Intangible Assets, and the second on the statement of cash flows. In September..

International

EFRAG's 2023 Annual Report provides an interesting overview of the organisation's activities in relation to European Sustainability Reporting Standards as well as its role in relation to the IASB's standards. The latter was covered in the previous..

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