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Saturday 30 August 2014

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Investor Resources

Investor news


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 Perspectives 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.
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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.
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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.
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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].

Investor contacts

Barbara Davidson
Principal, Investor Liaison
email: bdavidson@ifrs.org