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IFRS Foundation
United Kingdom
Registrace 20. 08. 2014
This is the official CZcams channel for the IFRS Foundation.
The IFRS Foundation is a not-for-profit, public interest organisation established to develop a single set of high-quality, understandable, enforceable and globally accepted accounting and sustainability disclosure standards-IFRS Standards-and to promote and facilitate adoption of the standards.
IFRS Standards are set by the IFRS Foundation’s two standard-setting bodies, the International Accounting Standards Board (IASB) and the International Sustainability Standards Board (ISSB).
The two boards will work closely to ensure their Standards complement each other to provide investors with transparent and reliable information about a company’s financial position and performance, as well as information about sustainability factors that could create or erode its enterprise value in the short, medium and long term.
Learn more: www.ifrs.org/about-us/who-we-are/
The IFRS Foundation is a not-for-profit, public interest organisation established to develop a single set of high-quality, understandable, enforceable and globally accepted accounting and sustainability disclosure standards-IFRS Standards-and to promote and facilitate adoption of the standards.
IFRS Standards are set by the IFRS Foundation’s two standard-setting bodies, the International Accounting Standards Board (IASB) and the International Sustainability Standards Board (ISSB).
The two boards will work closely to ensure their Standards complement each other to provide investors with transparent and reliable information about a company’s financial position and performance, as well as information about sustainability factors that could create or erode its enterprise value in the short, medium and long term.
Learn more: www.ifrs.org/about-us/who-we-are/
June 2024 IASB podcast
In this episode of the IASB podcast, IASB Chair Andreas Barckow and IASB Member Ann Tarca join IASB Executive Technical Director Nili Shah to discuss highlights from the IASB meeting held on 19-20 June 2024. The following projects are featured:
• Post-implementation Review of IFRS 16 Leases (00:58);
• Joint IASB-FASB meeting (4:18);
• Provisions (6:17);
• Pollutant Pricing Mechanisms (8:26); and
• Management Commentary (11:32).
If you have any questions for our podcast hosts, you can submit them here: www.ifrs.org/news-and-events/news/2024/06/june-2024-iasb-podcast-now-available/
• Post-implementation Review of IFRS 16 Leases (00:58);
• Joint IASB-FASB meeting (4:18);
• Provisions (6:17);
• Pollutant Pricing Mechanisms (8:26); and
• Management Commentary (11:32).
If you have any questions for our podcast hosts, you can submit them here: www.ifrs.org/news-and-events/news/2024/06/june-2024-iasb-podcast-now-available/
zhlédnutí: 211
Video
June 2024 ISSB Podcast
zhlédnutí 390Před dnem
ISSB Chair Emmanuel Faber and ISSB Vice-Chair Sue Lloyd discuss the recent developments from the ISSB including the June 2024 ISSB meeting and recent milestones.
Grouping of information in the financial statements
zhlédnutí 628Před 21 dnem
In this final webinar, the IASB technical staff look at the enhanced guidance IFRS 18 has introduced about how to organise information and whether to provide it in the primary financial statements or in the notes. The changes are expected to provide more detailed and useful information. IFRS 18 also requires companies to provide more transparency about operating expenses, helping investors to f...
Management-defined performance measures
zhlédnutí 640Před 21 dnem
This webinar goes into a deep-dive about the IFRS 18 requirement for companies to disclose explanations of company-specific measures that are related to the income statement, referred to as management-defined performance measures. The new requirements will improve the discipline and transparency of management-defined performance measures, and make them subject to audit. View the webinar slides:...
The business case for early jurisdictional adoption
zhlédnutí 326Před 28 dny
Episode 1 considers the business case for the early jurisdictional adoption of the ISSB Standards. Sue Lloyd (ISSB), René van Merrienboer (PRI), David Harris (LSEG), Fiona Watson (WBCSD), Tiffany Grabski (UN SSE) and moderator Neil Stewart (IFRS Foundation) discuss the benefits of early adoption to investors, companies and capital markets.
Request for fieldwork participants to IFRS Accounting Taxonomy 2024-Proposed Update 1 IFRS 18
zhlédnutí 188Před 28 dny
The IASB is seeking participants for a fieldwork exercise related to proposed amendments to the IFRS Accounting Taxonomy. These amendments reflect the new presentation and disclosure requirements introduced in IFRS 18 Presentation and Disclosure in Financial Statements. The fieldwork exercise will run from June until early September 2024, with initial meetings starting in late June. Watch this ...
May 2024 IASB Podcast
zhlédnutí 392Před měsícem
In the May 2024 IASB podcast episode, IASB Executive Technical Director Nili Shah, IASB Vice-Chair Linda Mezon-Hutter and IASB Member Nick Anderson summarise discussions held on 20-22 May about the: • stakeholder feedback from the Exposure Draft related to the Financial Instruments with Characteristics of Equity project (01:28); and • developments in the Post-implementation Review of IFRS 9-Imp...
IASB Member Ann Tarca explains proposed changes to IFRS Accounting Taxonomy 2024 relating to IFRS 18
zhlédnutí 274Před měsícem
Ann Tarca, IASB member, explains the rationale behind the proposals to amend the IFRS Accounting Taxonomy to reflect the new presentation and disclosure requirements introduced in IFRS 18 Presentation and Disclosure in Financial Statements. The IASB will also conduct a fieldwork exercise during the consultation period. It is seeking participants who are involved in tagging and using digital fin...
Webcast: Current & Anticipated Financial Effects (part 2)
zhlédnutí 363Před měsícem
Part two: anticipated financial effects and mechanisms for application and proportionality In this webcast, Sue Lloyd and Gabriel Benedict discuss disclosure requirements related to effects of sustainability-related risks and opportunities over the short-, medium- and long-term. They also cover the mechanisms available in the ISSB Standards to facilitate application and address proportionality ...
Webcast: Current & Anticipated Financial Effects (part 1)
zhlédnutí 623Před měsícem
Part one: overarching requirements and current financial effects In this webcast, Sue Lloyd and Gabriel Benedict explain the overarching requirements for disclosing current and anticipated financial effects in IFRS S1 General Requirements for the Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures. They also provide an in-depth look at requirements...
Webcast: Proposals in Exposure Draft Contracts for Renewable Electricity
zhlédnutí 270Před měsícem
IASB technical staff members Matthias Schueler and Dennis Deysel discuss the IASB’s proposals which aim to ensure that financial statements more faithfully reflect the effects that renewable electricity contracts have on a company.
May 2024 ISSB Podcast
zhlédnutí 333Před měsícem
ISSB Chair Emmanuel Faber and ISSB Vice-Chair Sue Lloyd discuss the recent developments from the ISSB including the May 2024 ISSB meeting and recent milestones from the board.
Subtotals and categories in the statement of profit or loss
zhlédnutí 1,4KPřed měsícem
In this webinar, IASB technical staff go into the detail of the three defined categories for income and expenses that IFRS 18 introduces-operating, investing and financing-to improve the structure of the income statement. Companies will also be required to provide new defined subtotals, including operating profit. The improved structure and new subtotals will give investors a consistent startin...
ISSB Montreal office opening
zhlédnutí 145Před měsícem
The International Sustainability Standards Board (ISSB) has opened a new office in Montreal, Canada. Thank you to our stakeholders in the Canadian private and public sectors who helped to make it happen. Find out more: www.ifrs.org/news-and-events/news/2024/05/issb-opens-permanent-montreal-office/
Introducing the ISSB Taxonomy
zhlédnutí 430Před měsícem
The International Sustainability Standards Board (ISSB) published the IFRS Sustainability Disclosure Taxonomy (ISSB Taxonomy) on 30 April 2024. In this webcast, ISSB Vice-Chair Sue Lloyd and ISSB Technical Staff Tim Kasim introduce the ISSB Taxonomy, its key features and the benefits for investors, companies and regulators. Find out more: www.ifrs.org/issued-standards/ifrs-sustainability-taxonomy/
Proposed improvement to the impairment test for goodwill
zhlédnutí 338Před měsícem
Proposed improvement to the impairment test for goodwill
Disclosure Initiative-Subsidiaries without Public Accountability: Disclosures
zhlédnutí 246Před měsícem
Disclosure Initiative-Subsidiaries without Public Accountability: Disclosures
Webcast 1: Proposed improvement to disclosures on business combinations
zhlédnutí 382Před měsícem
Webcast 1: Proposed improvement to disclosures on business combinations
French: proposals in Exposure Draft Business Combinations-Disclosures, Goodwill & Impairment
zhlédnutí 97Před 2 měsíci
French: proposals in Exposure Draft Business Combinations-Disclosures, Goodwill & Impairment
Japanese: proposals in Exposure Draft Business Combinations-Disclosures, Goodwill & Impairment
zhlédnutí 289Před 2 měsíci
Japanese: proposals in Exposure Draft Business Combinations-Disclosures, Goodwill & Impairment
Portuguese: proposals in Exposure Draft Business Combinations-Disclosures, Goodwill & Impairment
zhlédnutí 119Před 2 měsíci
Portuguese: proposals in Exposure Draft Business Combinations-Disclosures, Goodwill & Impairment
Video explainer-what are the IFRS digital taxonomies?
zhlédnutí 355Před 2 měsíci
Video explainer-what are the IFRS digital taxonomies?
Chinese: proposals in Exposure Draft Business Combinations-Disclosures, Goodwill & Impairment
zhlédnutí 99Před 2 měsíci
Chinese: proposals in Exposure Draft Business Combinations-Disclosures, Goodwill & Impairment
Spanish: proposals in Exposure Draft Business Combinations-Disclosures, Goodwill & Impairment
zhlédnutí 83Před 2 měsíci
Spanish: proposals in Exposure Draft Business Combinations-Disclosures, Goodwill & Impairment
Zach Gast on proposals in Exposure Draft Business Combinations-Disclosures, Goodwill and Impairment
zhlédnutí 177Před 2 měsíci
Zach Gast on proposals in Exposure Draft Business Combinations-Disclosures, Goodwill and Impairment
IASB Member Bertrand Perrin gives French-language introduction to IFRS 18
zhlédnutí 284Před 2 měsíci
IASB Member Bertrand Perrin gives French-language introduction to IFRS 18
IASB Member Tadeu Cendon gives Portuguese-language introduction to IFRS 18
zhlédnutí 431Před 2 měsíci
IASB Member Tadeu Cendon gives Portuguese-language introduction to IFRS 18
IASB Member Rika Suzuki gives Japanese-language introduction to IFRS 18
zhlédnutí 424Před 2 měsíci
IASB Member Rika Suzuki gives Japanese-language introduction to IFRS 18