This is a brief summary of news and events from the International Accounting Standards Board (Board) and the IFRS® Foundation over the past month:
Feature: Changes in financing liabilities—what does good disclosure look like?
Nick Anderson, a Member of the Board and former buy-side investor, discusses the objectives of the new disclosure requirement and explains what companies can do to make their disclosures as useful as possible.
February IASB podcast now available
Vice-Chair of the Board Sue Lloyd and Darrel Scott, Board Member, join Technical Staff Member Matt Tilling in the podcast covering the February Board meeting and other news.
IFRS 17 podcast on February IASB meeting now available
In this podcast, Darrel Scott and Laura Kennedy, Technical Staff Member, report on the discussion on IFRS 17 Insurance Contracts at the February Board meeting..
Webcast: IFRS 15 Revenue from Contracts with Customers for investors
The webcast outlines the information companies will provide about their revenue in financial statements and notes prepared under IFRS 15.
Webcast: Achieving the IFRS Foundation mission—Evidence from international cross-border investment
In this webcast, Ann Tarca, Board Member, presents academic evidence and discusses research about the impact of IFRS Standards on international cross-border investment.
Investor publication: Analysing lessee financial statements and Non-GAAP performance measures
This article highlights attributes of Free Cash Flow (FCF) measures reported by lessees that limit comparability with FCF measures reported by companies that buy assets.
Feature: Returns, reinvestment opportunities and dividend distribution
Nick Anderson examines the importance of cash-flow and other factors a company may consider in determining the level of dividend payment, including the relationship between IFRS Standards and the capital maintenance requirements of individual jurisdictions.
Project summaries on IFRS 8 and discount rates published
The IFRS Foundation published two documents summarising work by the Board on possible improvements to IFRS 8 Operating Segments and on discount rates in IFRS Standards. Visit our dedicated page to read more.
Board Member Martin Edelmann’s second term extended by one year
The Trustees of the IFRS Foundation have extended by one year the second term of Board member Martin Edelmann.
Available now: The 2019 Required and Annotated Required IFRS Standards
The 2019 Required IFRS Standards and Annotated Required IFRS Standards are now to purchase from our online shop.