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IFRS 18 Presentation and Disclosure in Financial Statements
September 3, 2024View Paper
See more...IFRS 13 Fair Value Measurement – information requests
March 28, 2023Information may be accessed here
See more...Publication of information regarding IAASA’s financial reporting supervision activities
December 6, 2022This Policy Paper provides for transparency by IAASA in highlighting its financial reporting supervision activities including publication of: The revised Policy Paper – which was last updated in 2016 – reflects, to the extent deemed appropriate, the views of stakeholders provided in response to a consultation process. Comment letters were received from three respondents. In … Continued
See more...Information Note: Reporting Climate Change
July 11, 2022Information Note: Reporting Climate Change View document
See more...Information Note: Applying IFRS 9 Financial Instruments – expected credit losses
July 11, 2022Information Note: Applying IFRS 9 Financial Instruments – expected credit losses View document
See more...Information Note: IAS 36 Impairment of Assets – information requests from IAASA
July 11, 2022Information Note: IAS 36 Impairment of Assets – information requests from IAASA View document
See more...Information Note: IFRS 8 Operating Segments – identification of Chief Operating Decision Maker
July 11, 2020Information Note: IFRS 8 Operating Segments – identification of Chief Operating Decision Maker View document
See more...Information Note: IFRS 16 Leases – Review of Disclosures on Initial Application
July 11, 2020Information Note: IFRS 16 Leases – Review of Disclosures on Initial Application View document
See more...Information Note: Reporting the Impact of Covid-19
July 11, 2020Information Note: Reporting the Impact of Covid-19 View document
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