IFRS Newsletters
IFRS Newsletter No. 01 – 2023

As 2022 gives way to 2023, we would like to wish you all the best for the coming year! While there will probably still be much to discuss on the accounting front, there is sure to be even more activity in terms of sustainability reporting.
On December 21, the International Accounting Standards Board (IASB) officially closed Phase 1 of the post-implementation review of IFRS 9, Classification and Measurement. While the IASB has concluded that IFRS 9, in general, meets the objectives of improving the financial information provided on financial instruments, the Board has nevertheless announced some draft amendments, to be issued in the first quarter of 2023.
On December 21, the International Accounting Standards Board (IASB) officially closed Phase 1 of the post-implementation review of IFRS 9, Classification and Measurement. While the IASB has concluded that IFRS 9, in general, meets the objectives of improving the financial information provided on financial instruments, the Board has nevertheless announced some draft amendments, to be issued in the first quarter of 2023.
IFRS Newsletter No. 06 – 2022

As 2022 year-end closing approaches, we present our traditional overview of the new standards and amendments applicable at December 31. Once again, no major new standards have been published this year, but disclosures are required on the impact of standards issued by the IASB but not yet effective, particularly for insurers in view of the entry into force of IFRS 17 on January 1, 2023.
IFRS Newsletter No. 05 – 2022

In addition to IFRS highlights, climate-related matters are the key focus, with increased disclosure requirements on the horizon under the upcoming Corporate Sustainability Reporting Directive (CSRD).
Read the latest news about the International Financial Reporting Standards.
Read the latest news about the International Financial Reporting Standards.
IFRS Newsletter No. 04 – 2022
IFRS Newsletter No. 03 – 2022

We have seen very little activities on the corporate reporting front. Regarding regulatory news, progress continues to be made towards the development of sustainability reporting standards. The IFRS Foundation announced that it would make use of the possibilities offered by its Constitution to enable the ISSB to publish its first two standards by the end of the year.
IFRS Newsletter No. 02 – 2022
IFRS Newsletter No. 01 – 2022
IFRS Newsletter No. 07 – 2021
IFRS Newsletter No. 06 – 2021
IFRS Newsletter No. 05 – 2021

Andreas Barckow succeeds to Hans Hoogervorst as Head of the IASB for a first mandate as of July 1.