IFRS 18 – Introduction 1
New IFRS Standard – IFRS 18 Presentation and Disclosure in Financial Statements.
Technical issues trending now – Q2 2024
ServicesAudit & assuranceCorporate reportingCorporate reporting technical updates
Technical issues trending now – Q2 2024
30 June 2024
Understand the latest corporate reporting technical developments arising between April and June 2024.
Developments from the International Accounting Standards Board (IASB)
- New IFRS Standard – IFRS 18 Presentation and Disclosure in Financial Statements
- IFRS Interpretations Committee – Accounting for climate-related commitments as provisions under IAS 37
- IFRS Interpretations Committee – Accounting for payments contingent on continued employment following a business combination under IFRS 3
- Proposed IFRS Amendments – IASB publishes exposure draft relating to business combination disclosures, goodwill and impairment reviews
- New IFRS Standard – IFRS 19 Subsidiaries without Public Accountability: Disclosures
- Upcoming IFRS Amendments - IASB sets out proposals to amend IFRS 9 in relation to contracts for renewable electricity (power purchase agreements (PPAs) and VPPA)s
- IFRS Interpretations Committee – Latest published agenda decisions
- IFRS Interim Reporting – Standards, amendments and interpretations applicable for 30 June 2024 interim reporting
Developments from the Financial Reporting Council (FRC)
Interpretations Committee Agenda Decision (IAS 37)
IFRS Interpretations Committee – Accounting for climate-related commitments as provisions under IAS 37.
Interpretations Committee Agenda Decision (IFRS 3)
IFRS Interpretations Committee – Accounting for payments contingent on continued employment following a business combination under IFRS 3.
Business combinations, goodwill and impairment
Proposed IFRS Amendments – IASB publishes exposure draft relating to business combination disclosures, goodwill and impairment reviews.
New Standard – IFRS 19
New IFRS Standard – IFRS 19 Subsidiaries without Public Accountability: Disclosures.
Contracts for renewable energy
Upcoming IFRS Amendments - IASB sets out proposals to amend IFRS 9 in relation to contracts for renewable electricity (power purchase agreements (PPAs) and VPPAs.
IFRS Interpretations Committee
Latest agenda decisions.
Interim reporting for 30 June 2024
IFRS Interim Reporting – Standards, amendments and interpretations applicable for 30 June 2024 interim reporting.
Revised FRS 102 (2026)
Revised FRS 102 – Periodic Review 2024.
LLOP SORP 2024
LLP SORP – CCAB publishes an updated LLP SORP for 2024.
Key contact
