Please find below a brief summary of news and events from the International Accounting
Standards Board (Board) and the IFRS® Foundation over the past month:
Digital reporting—questions for Standard-setters and researchers
Board Member Ann Tarca delivered a speech at the virtual annual conference
of the Accounting & Finance Association of Australia and New Zealand (AFAANZ).
She discussed developments in digital reporting, including tagging of financial
IASB defers the effective date of amendments to IAS 1
The Board has issued an amendment to defer by one year the effective date
of Classification of Liabilities as Current or Non-current, which amends IAS
1 Presentation of Financial Statements.