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Need to know - April 2024 (EFRAG proposes ESRS for listed small- and medium-sized enterprises)Need to know - April 2024 (IASB proposes addendum to exposure draft Third edition of the IFRS for SMEs)Need to know - April 2024 (IASB publishes new standard on presentation and disclosure in financial statements)Need to know - March 2024 (SEC adopts rule that requires climate-related disclosures)Need to know - March 2024 (IASB proposes amendments to improve reporting on acquisitions)Need to know - February 2024 (EU Taxonomy—corporate reporting requirements)Need to know - January 2024 (California Climate Legislation)Need to know - December 2023 (IASB publishes Exposure Draft Financial Instruments with Characteristics of Equity)Need to know - November 2023 (Areas of Focus for Corporate Reporting)Need to know - October 2023 (TNFD publishes final recommendations for nature-related risk management and disclosure)Need to know - October 2023 (IASB publishes amendments to IFRS for SMEs for OECD tax reform)Need to know - October 2023 (European Sustainability Reporting Standards finalised)Need to know - October 2023 (Transition Plan Taskforce (TPT) publishes final disclosure framework on climate transition plans)Need to know - September 2023 (IASB proposes amendments to IFRS Accounting Standards as part of its annual improvements process)Need to know - September 2023 (IASB amends IAS 21 to clarify when a currency is exchangeable and how to determine the exchange rate when it is not)Need to know - July 2023 (Areas of Focus for Corporate Reporting)Need to know - July 2023 (ISSB publishes first IFRS Sustainability Disclosure Standards)Need to know - July 2023 (IASB seeks views on the post-implementation review of IFRS 15)Need to know - June 2023 (IASB seeks views on the post-implementation review of the IFRS 9 impairment requirements)Need to know - June 2023 (European Commission consults on delegated regulation for European Sustainability Reporting Standards)Need to know - June 2023 (IASB proposes amendments to the IFRS for SMEs for OECD tax reform)Need to know - June 2023 (IASB amends IAS 12 to introduce a temporary exception from accounting for deferred taxes arising from OECD Pillar Two model rules)Need to know - June 2023 (The UK climate-related financial disclosure regulations)Need to know - June 2023 (IASB amends IAS 7 and IFRS 7 to address supplier finance arrangements)Need to know - May 2023 (ISSB seeks feedback on its agenda priorities)Need to know - May 2023 (UK government publishes Green Finance Strategy – Mobilising green investment)Need to know - May 2023 (Reporting in uncertain times: Impact of recent events in the banking sector)Need to know - May 2023 (ISSB proposes methodology for enhancing the international applicability of the SASB Standards)Need to know - April 2023 (IASB proposes amendments to the classification and measurement requirements of financial instruments)Need to know - March 2023 (Periodic review of FRS 102)Need to know - March 2023 (Worldwide reach of the Corporate Sustainability Reporting Directive – final text published in Official Journal)Need to know - January 2023 (IASB proposes amendments to IAS 12 to introduce a temporary exception from accounting for deferred taxes arising from OECD Pillar Two model rules)Need to know - October 2022 (IASB amends IFRS 16 Leases to add subsequent measurement requirements for lease liabilities arising from sale and leaseback transactions)Need to know - October 2022 (Worldwide reach of the Corporate Sustainability Reporting Directive)Need to know - September 2022 (IASB proposes amendments to the IFRS for SMEs Accounting Standard)Need to know - July 2022 (FCA Policy Statement and Listing Rule promoting better climate-related financial disclosures aligned with TCFD)Need to know - May 2022 (EFRAG launches consultation on first set of European Sustainability Reporting Standards)Need to know - April 2022 (Reporting on periods ending on or after 30 June 2022—Inflation in Turkey)Need to know - April 2022 (ISSB proposes global baseline of sustainability disclosure standards for capital markets)Need to know - 22 March 2022 (Financial Reporting Considerations Related to the Russia-Ukraine War)Need to know - January 2022 (IASB amends the transition requirements of IFRS 17)Need to know - December 2021 (IASB proposes amendments to IAS 7 and IFRS 7 to address supplier finance arrangements)Need to know - November 2021 (IASB proposes amendments to IAS 1 regarding the classification of liabilities with covenants)IFRS Foundation creates new board to set global sustainability standards (November 2021)Need to know - October 2021 (IASB seeks views on the post-implementation review of the IFRS 9 classification and measurement requirements)Need to know - August 2021 (IASB proposes a minor amendment regarding the initial application of IFRS 17 and IFRS 9)Need to know - August 2021 (IASB proposes reduced disclosures for subsidiaries without public accountability)Need to know - June 2021 (IASB proposes a revised Practice Statement on Management Commentary)European Commision publishes proposed Corporate Sustainability Reporting Directive (May 2021)Need to know - May 2021 (IASB amends IAS 12 for deferred tax related to assets and liabilities arising from a single transaction)Need to know - May 2021 (IFRS Foundation Trustees propose amendments to the IFRS Foundation Constitution)Need to know - April 2021 (IASB proposes amendments to IAS 21 to specify when a currency is exchangeable and how to determine the exchange rate when it is not)Need to know - April 2021 (IASB seeks views on what the Board’s priorities should be over the next five years)Need to know - April 2021 (IASB publishes amendment to IFRS 16 to extend the practical relief on COVID-19-related rent concessions)Need to know - April 2021 (IASB proposes amendments to the disclosure requirements in IAS 19 and IFRS 13)Need to know - February 2021 (FCA Policy Statement and Listing Rule promoting better climate-related financial disclosures aligned with TCFD)Need to know - February 2021 (FRC issues Amendments to FRS 102 – Interest Rate Benchmark Reform (Phase 2))Need to know - February 2021 (IASB amends IAS 8 to clarify the definition of accounting estimates)Need to know - February 2021 (IASB amends IAS 1 and IFRS Practice Statement 2 with regard to the disclosure of accounting policies)Need to know - February 2021 (IASB proposes amendment to IFRS 16 to extend the practical relief on rent concessions)Need to know - February 2021 (IASB proposes new Standard on Regulatory Assets and Regulatory Liabilities)Need to know - January 2021 (IFRS Foundation publishes educational material on the requirements of IFRS Standards relevant for going concern assessments)
Need to know - April 2024 (EFRAG proposes ESRS for listed small- and medium-sized enterprises)Need to know - April 2024 (IASB proposes addendum to exposure draft Third edition of the IFRS for SMEs)Need to know - April 2024 (IASB publishes new standard on presentation and disclosure in financial statements)Need to know - March 2024 (SEC adopts rule that requires climate-related disclosures)Need to know - March 2024 (IASB proposes amendments to improve reporting on acquisitions)Need to know - February 2024 (EU Taxonomy—corporate reporting requirements)Need to know - January 2024 (California Climate Legislation)Need to know - December 2023 (IASB publishes Exposure Draft Financial Instruments with Characteristics of Equity)Need to know - November 2023 (Areas of Focus for Corporate Reporting)Need to know - October 2023 (TNFD publishes final recommendations for nature-related risk management and disclosure)Need to know - October 2023 (IASB publishes amendments to IFRS for SMEs for OECD tax reform)Need to know - October 2023 (European Sustainability Reporting Standards finalised)Need to know - October 2023 (Transition Plan Taskforce (TPT) publishes final disclosure framework on climate transition plans)Need to know - September 2023 (IASB proposes amendments to IFRS Accounting Standards as part of its annual improvements process)Need to know - September 2023 (IASB amends IAS 21 to clarify when a currency is exchangeable and how to determine the exchange rate when it is not)Need to know - July 2023 (Areas of Focus for Corporate Reporting)Need to know - July 2023 (ISSB publishes first IFRS Sustainability Disclosure Standards)Need to know - July 2023 (IASB seeks views on the post-implementation review of IFRS 15)Need to know - June 2023 (IASB seeks views on the post-implementation review of the IFRS 9 impairment requirements)Need to know - June 2023 (European Commission consults on delegated regulation for European Sustainability Reporting Standards)Need to know - June 2023 (IASB proposes amendments to the IFRS for SMEs for OECD tax reform)Need to know - June 2023 (IASB amends IAS 12 to introduce a temporary exception from accounting for deferred taxes arising from OECD Pillar Two model rules)Need to know - June 2023 (The UK climate-related financial disclosure regulations)Need to know - June 2023 (IASB amends IAS 7 and IFRS 7 to address supplier finance arrangements)Need to know - May 2023 (ISSB seeks feedback on its agenda priorities)Need to know - May 2023 (UK government publishes Green Finance Strategy – Mobilising green investment)Need to know - May 2023 (Reporting in uncertain times: Impact of recent events in the banking sector)Need to know - May 2023 (ISSB proposes methodology for enhancing the international applicability of the SASB Standards)Need to know - April 2023 (IASB proposes amendments to the classification and measurement requirements of financial instruments)Need to know - March 2023 (Periodic review of FRS 102)Need to know - March 2023 (Worldwide reach of the Corporate Sustainability Reporting Directive – final text published in Official Journal)Need to know - January 2023 (IASB proposes amendments to IAS 12 to introduce a temporary exception from accounting for deferred taxes arising from OECD Pillar Two model rules)Need to know - October 2022 (IASB amends IFRS 16 Leases to add subsequent measurement requirements for lease liabilities arising from sale and leaseback transactions)Need to know - October 2022 (Worldwide reach of the Corporate Sustainability Reporting Directive)Need to know - September 2022 (IASB proposes amendments to the IFRS for SMEs Accounting Standard)Need to know - July 2022 (FCA Policy Statement and Listing Rule promoting better climate-related financial disclosures aligned with TCFD)Need to know - May 2022 (EFRAG launches consultation on first set of European Sustainability Reporting Standards)Need to know - April 2022 (Reporting on periods ending on or after 30 June 2022—Inflation in Turkey)Need to know - April 2022 (ISSB proposes global baseline of sustainability disclosure standards for capital markets)Need to know - 22 March 2022 (Financial Reporting Considerations Related to the Russia-Ukraine War)Need to know - January 2022 (IASB amends the transition requirements of IFRS 17)Need to know - December 2021 (IASB proposes amendments to IAS 7 and IFRS 7 to address supplier finance arrangements)Need to know - November 2021 (IASB proposes amendments to IAS 1 regarding the classification of liabilities with covenants)IFRS Foundation creates new board to set global sustainability standards (November 2021)Need to know - October 2021 (IASB seeks views on the post-implementation review of the IFRS 9 classification and measurement requirements)Need to know - August 2021 (IASB proposes a minor amendment regarding the initial application of IFRS 17 and IFRS 9)Need to know - August 2021 (IASB proposes reduced disclosures for subsidiaries without public accountability)Need to know - June 2021 (IASB proposes a revised Practice Statement on Management Commentary)European Commision publishes proposed Corporate Sustainability Reporting Directive (May 2021)Need to know - May 2021 (IASB amends IAS 12 for deferred tax related to assets and liabilities arising from a single transaction)Need to know - May 2021 (IFRS Foundation Trustees propose amendments to the IFRS Foundation Constitution)Need to know - April 2021 (IASB proposes amendments to IAS 21 to specify when a currency is exchangeable and how to determine the exchange rate when it is not)Need to know - April 2021 (IASB seeks views on what the Board’s priorities should be over the next five years)Need to know - April 2021 (IASB publishes amendment to IFRS 16 to extend the practical relief on COVID-19-related rent concessions)Need to know - April 2021 (IASB proposes amendments to the disclosure requirements in IAS 19 and IFRS 13)Need to know - February 2021 (FCA Policy Statement and Listing Rule promoting better climate-related financial disclosures aligned with TCFD)Need to know - February 2021 (FRC issues Amendments to FRS 102 – Interest Rate Benchmark Reform (Phase 2))Need to know - February 2021 (IASB amends IAS 8 to clarify the definition of accounting estimates)Need to know - February 2021 (IASB amends IAS 1 and IFRS Practice Statement 2 with regard to the disclosure of accounting policies)Need to know - February 2021 (IASB proposes amendment to IFRS 16 to extend the practical relief on rent concessions)Need to know - February 2021 (IASB proposes new Standard on Regulatory Assets and Regulatory Liabilities)Need to know - January 2021 (IFRS Foundation publishes educational material on the requirements of IFRS Standards relevant for going concern assessments)