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Tuesday 28 July 2015

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Investor Centre

Investor news


Investor news


Event Reminder: Could profit or loss become more useful? And what is the role of other comprehensive income?

22 June 2015

Investors are invited to join us in Brussels on 1 July 2015. We are seeking input from investors as we consider ways to improve the usefulness of profit or loss (P&L).

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Investor perspective: ‘A tale of ‘prudence’’

11 June 2015

The IASB has just published an Exposure Draft of a revised Conceptual Framework for Financial Reporting in which the IASB proposes to reintroduce an explicit reference to prudence.

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Joint meeting of the Capital Markets Advisory Committee and the Global Preparers Forum

5 June 2015

IASB representatives will be holding their next meeting with the Capital Markets Advisory Committee (CMAC) and the Global Preparers Forum (GPF) on Thursday 11 June and Friday 12 June.

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IASB calls for feedback on proposed enhancements to the conceptual underpinning of financial reporting

28 May 2015

The International Accounting Standards Board (IASB) today published for public consultation proposals to improve the Conceptual Framework for Financial Reporting.

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Could profit or loss become more useful? And what is the role of other comprehensive income?

26 May 2015

Investors are invited to join us in Brussels on 1 July 2015. We are seeking input from investors as we consider ways to improve the usefulness of profit or loss (P&L). This will be one of the key issues we discuss with investors as part of the International Accounting Standards Board’s (IASB) project to propose changes to its Conceptual Framework for Financial Reporting.

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Issue 3 of The Essentials: Sizing Up the Balance Sheet

6 May 2015

The Essentials aims to increase investors’ awareness of IFRS and enhance the insights they obtain when analysing information produced by IFRS financial statements. In this issue of The Essentials we explain how investors can leverage the notes to the financial statements to make comparisons between the balance sheets of banks.

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Issue 2 of The Essentials: Presentation of Financial Statements

27 March 2015

The Essentials aims to increase investors’ awareness of IFRS and enhance the insights they obtain when analysing information produced by IFRS financial statements. Each issue aims to provide an overview of how a specific accounting Standard (or aspect of it) is relevant to financial statement analysis.

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Investor Perspective: 'Helping Investors Better Understand Cash Flow'

23 March 2015

Investors Nick Anderson, Gunnar Miller and Tanya Branwhite discuss the merits of the proposed amendments to IAS 7 Statement of Cash Flows to provide more information about changes in debt.

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Issue 5 of the IASB Investor Update and Q&A with Dick Sluimers, CEO of APG Group and a Trustee of the IFRS Foundation

17 March 2015

Investor Update aims to make it easy for investors to keep up with changes in the world of International Financial Reporting Standards (IFRS) and how those changes may affect an investor's day job.

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Accounting for Dynamic Risk Management: a Portfolio Revaluation Approach to Macro Hedging—Feedback summary

19 February 2015

This paper is a summary of the feedback received by the IASB from users of financial statements such as investors and analysts on the Discussion Paper DP/2014/1 Accounting for Dynamic Risk Management: a Portfolio Revaluation Approach to Macro Hedging.

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Investor Perspective: Insurance contracts accounting: Are we there yet?

26 February 2015

Steve Cooper, a member of the IASB, provides an update for investors on the IASB’s insurance contracts project.

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Summary report of the EFRAG, EFFAS, ABAF and IASB Joint Investor Outreach Event on Rate-regulated Activities

25 February 2015

EFRAG, EFFAS, ABAF and the IASB are pleased to publish a summary report of their fourth investor event held on 18 December 2014. The joint outreach event discussed the IASB Discussion Paper Reporting the Financial Effects of Rate Regulation.

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Article by Stephen Cooper: 'Pensions accounting; do we really need more change?'

12 February 2014

Writing in Financial Director, IASB member Stephen Cooper asks whether we need more changes to pensions accounting and outlines why the IASB has a research project on post-employment benefits.

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Issue 4 of the IASB Investor Update is now available

20 January 2015

Investor Update aims to make it easy for investors to keep up with changes in the world of International Financial Reporting Standards (IFRS) and how those changes may affect an investor's day job.

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European Financial Reporting Advisory Group (EFRAG) and the Institute of Chartered Accountants of Scotland (ICAS) sponsored academic study on professional equity investors' information usage

14 January 2014

EFRAG and ICAS are conducting a study covering important accounting policy issues by seeking investor opinions on financial reporting information. The aim is to give the IASB, EFRAG and other organisations a better understanding of investors’ information uses and needs so that these can be further taken into account in an evidence-based standard-setting process.

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Investor survey—information needs resulting from changes in accounting policies and estimates

12 January 2014

As part of its Disclosure Initiative work, the International Accounting Standards Board (IASB) is undertaking a project on Principles of Disclosure, which includes research into the requirements in IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors.

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Issue 3 of the IASB Investor Update is now available

18 December 2014

Investor Update aims to make it easy for investors to keep up with changes in the world of International Financial Reporting Standards (IFRS) and how those changes may affect an investor's day job.

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IASB launches Investors in Financial Reporting programme with support from leading members of the global investment community

2 December 2014

The International Accounting Standards Board (IASB) today announced the launch of its Investors in Financial Reporting programme. Created with the support of some of the world’s leading asset managers and owners, the programme is designed to foster greater investor participation in the development of International Financial Reporting Standards (IFRS).

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Joint outreach event: Rate-regulated Activities — is there anything missing from the balance sheet?

14 November 2014

The International Accounting Standards Board (IASB), in conjunction with the European Financial Reporting Advisory Group (EFRAG), the European Federation of Financial Analysts Societies (EFFAS) and the Association Belge des Analystes Financiers (ABAF), invite investors to participate in a joint outreach event on the IASB’s Rate-regulated Activities project in Brussels on 18 December 2014.

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Summary report of the EFRAG, EFFAS, ABAF, and IASB Joint Investor Outreach Event on macro hedging

23 October 2014

EFRAG, EFFAS, ABAF and the IASB are pleased to publish a summary report of their third user (investor) event held on 7 July. The joint outreach event discussed the IASB Discussion Paper Accounting For Dynamic Risk Management: A Portfolio Revaluation Approach To Macro Hedging.

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Issue 2 of the IASB Investor Update has been published

17 September 2014

Investor Update aims to make it easy for investors to keep up to speed on changes in the world of International Financial Reporting Standards and how those changes may affect an investor's day job.

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Meeting of the Capital Markets Advisory Committee

8 October 2014

IASB representatives will be holding their next meeting with the Capital Markets Advisory Committee (CMAC) on Thursday 16 October.

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Issue 2 of the IASB Investor Update has been published

17 September 2014

Investor Update aims to make it easy for investors to keep up to speed on changes in the world of International Financial Reporting Standards and how those changes may affect an investor's day job.

Read more

Summary report of the user event hosted by ACIIA, EFFAS, ABAF, EFRAG and the IASB: investors and advisers, what role can you play in ensuring quality financial reporting?

5 September 2014

ACIIA, EFFAS, ABAF, EFRAG and the IASB are pleased to publish a summary report of their second user event held on 25 June. The summary report is now available.

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Announcing the first issue of the IASB's Investor Update: our newsletter for the investment community

26 June 2014

Investor Update aims to make it easy for investors to keep up to speed on changes in the world of International Financial Reporting Standards and how those changes may affect an investor's day job.

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Feedback statement summarising input received in the joint outreach event on the Post-implementation Review of IFRS 3 Business Combinations

13 June 2014

On 1 April 2014 a joint EFRAG / EFFAS / ABAF / IASB outreach event was held in Brussels. The feedback statement summarising the input received at the event has now been published.

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Joint outreach event: what role can investors and advisers play in ensuring quality financial reporting?

5 June 2014

The International Accounting Standards Board (IASB), in conjunction with the European Financial Reporting Advisory Group (EFRAG), the European Federation of Financial Analysts Societies (EFFAS), the Association Belge des Analystes Financiers (ABAF) and The Association of Certified International Investment Analysts (ACIIA) invite you to participate in a joint outreach event discussing what role investors and advisers can play in ensuring quality financial reporting. The event, which is aimed at investors and analysts, will take place in Brussels on Wednesday 25 June 2014 from 17:00 to 20:00.

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Joint outreach event: reflecting dynamic risk management through macro hedge accounting

16 May 2014

The International Accounting Standards Board (IASB), in conjunction with the European Financial Reporting Advisory Group (EFRAG), the European Federation of Financial Analysts Societies (EFFAS) and the Association Belge des Analystes Financiers (ABAF), invite you to participate in a joint outreach event on how accounting for macro hedging can improve analysis of banks and insurers. The event, which is aimed at investors and analysts, will take place in Brussels on Monday 7 July 2014 from 13:30 to 19:30.

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Investor Perspective: Dynamic risk management-accounting in an age of complexity

17 April 2014

Steve Cooper, a member of the IASB, discusses an accounting approach for dynamic risk management.

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Investor Perspective: One fewer non-GAAP adjustment to worry about: improvements to the accounting for changes in own credit

31 March 2014

Patricia McConnell, a member of the IASB, provides her perspectives on the IASB's changes to accounting for own credit.

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Event reminder: Review of accounting for business combinations: a joint outreach event

23 March 2014

The International Accounting Standards Board, in conjunction with the European Financial Reporting Advisory Group (EFRAG), the European Federation of Financial Analysts Societies (EFFAS) and the Association Belge des Analystes Financiers (ABAF), invite you to participate in a joint outreach event on the Post-implementation Review of IFRS 3 Business Combinations.

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IASB Survey on Debt Disclosures

22 January 2014

The IASB has heard from a number of investors and analysts that they would like more information about period-on-period changes in debt to be included in the audited financial statements. As a result, on 22 January 2014 the IASB launched a survey of investors and analysts. The survey is designed to help the IASB better understand if more information is needed about the reasons why debt has changed, and, if so, how investors and analysts might use that information. The results will help the IASB decide whether to undertake a project to address the identified information needs.

The deadline for submitting responses was 21 February 2014. A PDF version for information only can be accessed by clicking here

This survey forms part of a comprehensive programme of outreach activities to all IFRS stakeholders.

Investor Perspective on potential changes to accounting for financial assets now available

18 July 2013

Framework rethink will shape the landscape for investors

On 18 July 2013, the IASB published a Discussion Paper which proposes changes to its conceptual framework for financial reporting. The name alone may cause many of you to assume this to be a somewhat theoretical exercise of interest only to accounting geeks with seemingly little relevance to investors.
Read more...

 

Investor Perspective: Accounting for expected credit losses

In early March 2013 the IASB published a set of proposals dealing with the accounting for credit losses on financial instruments. Specifically, the proposals establish how and when an entity should recognise 'expected' credit losses on financial instruments and on commitments to extend credit.
Read more...

 

Investor Perspective: Limited amendments to IFRS 9

In November 2012 the IASB proposed limited amendments to the classification and measurement requirements in IFRS 9 Financial Instruments. The proposed amendments are narrow in scope and are consistent with the existing principles in IFRS 9.
Read more...

IASB Survey on Classification and Measurement of Financial Assets

7 May 2013

On 7 May 2013 the IASB launched a survey for financial statement users on its November 2012 Exposure Draft Classification and Measurement: Limited Amendments to IFRS 9 (Proposed amendments to IFRS 9 (2010)).

The IASB asks analysts and investors to provide input on the proposals in the Exposure Draft—namely, on the proposed third category for the classification of financial assets. That category is Fair Value through Other Comprehensive Income (FVOCI). The purpose of the proposed FVOCI category is to better portray how financial assets are managed. This survey, targeted at users of financial statements, forms part of a comprehensive programme of outreach activities to all IFRS stakeholders.

The survey is now closed. Thank you to those who participated—the IASB appreciates your input. The IASB staff discussed the feedback received on this project from users of financial statements at the June 2013 Board meeting.

Disclosures in financial reporting

28 January 2013

On 28 January 2013, the IASB asked for input from the investor and preparer communities to help in addressing what is perceived to be a 'disclosure problem'. More information about the survey that was provided is available by clicking here. Further information about the forum can be found here.

We aim to publish a feedback statement about the results of the discussions in the second half of 2013.

Investor Spotlight on potential changes to lessee accounting

In an effort to ensure that investors and others have sufficient information about a company's leasing activities, the IASB is working on a project that would provide information about:

  • the amount of a lessee's obligation to make lease payments; and
  • the assets that a lessee has control over.

In effect, the project would result in operating leases being reported on the balance sheet. Click here to read the Investor Spotlight summarising the proposed changes.

Investor feedback received on the IASB's post-implementation review of segment disclosures

Input from the investor community was requested to assist the IASB in its post-implementation review of IFRS 8 Operating Segments. Post-implementation reviews are normally carried out two years after a new IFRS or major amendment has become mandatory and been implemented. More information about the review is available here.

Investors and analysts provide input on the agenda consultation

Setting the IASB's future work plan

As part of its consultation about what should be on the future work plan, the IASB sought the views of the investor community through an online investor survey.

A summary of the input received is available here.

Webcast on revenue recognition

12 January 2012

Understanding the New U.S. GAAP & IFRS Proposals on Revenue Recognition

On 12 January 2012 the IASB, FASB and the CFA Institute presented a webcast about the proposals on revenue recognition. A recording of the webcast is available here [external link].

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Contacts

Barbara Davidson
Principal, Investor Liaison
bdavidson@ifrs.org

 

Stephen Cooper
Board member
scooper@ifrs.org

 

Patrick Finnegan
Board member
pfinnegan@ifrs.org

 

Fred Nieto
Investor Education Manager
fnieto@ifrs.org

 

Jen McFaul
Outreach Coordinator
jmcfaul@ifrs.org

 

Marina Corsini
Research Associate
mcorsini@ifrs.org

 


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