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IASB issues IFRS 20 to improve financial reporting for companies subject to rate regulation

2026-07-01T18:52:09+02:00

LATEST UPDATE IASB issues IFRS 20 to improve financial reporting for companies subject to rate regulation The International Accounting Standards Board (IASB) issued IFRS 20 Regulatory Assets and Regulatory Liabilities, a new Accounting Standard for companies subject to a specific type of rate regulation that determines how much and when a company can charge customers. It aims to help investors better understand how that rate regulation affects a company’s financial performance, financial position and its prospects for future cash flows. The new Standard requires companies to account for the effects of differences in timing in their [...]

IASB issues IFRS 20 to improve financial reporting for companies subject to rate regulation2026-07-01T18:52:09+02:00

IASB Issues Amendments for Translating Financial Information into Hyperinflationary Currencies

2025-11-28T13:40:52+02:00

LATEST UPDATE IASB Issues Amendments for Translating Financial Information into Hyperinflationary Currencies The International Accounting Standards Board (IASB) has issued amendments to clarify how companies should translate financial statements from a non-hyperinflationary currency into a hyperinflationary one. These narrow-scope amendments aim to improve the usefulness of the resulting information in a cost-effective manner. Developed in response to stakeholder feedback, these amendments are expected to reduce diversity in practice and provide a clearer basis for reporting in a hyperinflationary currency. The amendments to IAS 21 The Effects of Changes in Foreign Exchange Rates are effective for [...]

IASB Issues Amendments for Translating Financial Information into Hyperinflationary Currencies2025-11-28T13:40:52+02:00

Now Available: IESBA Handbook 2025 Edition

2025-11-26T12:23:23+02:00

LATEST UPDATE Now Available: IESBA Handbook 2025 Edition Digital Access and Print Orders Available The International Ethics Standards Board for Accountants (IESBA) has released the 2025 Handbook of the International Code of Ethics for Professional Accountants (including International Independence Standards), available on: https://www.ethicsboard.org/publications/2025-handbook-international-code-ethics-professional-accountants This handbook incorporates the tax planning pronouncement that became effective for tax planning services and activities after 30 June 2025. The back of Volume 1 of the 2025 Handbook contains the IESBA-approved revisions to the Code addressing ‘Using the Work of an External Expert’, as well as ‘Sustainability Reporting-related Revisions’. These revisions [...]

Now Available: IESBA Handbook 2025 Edition2025-11-26T12:23:23+02:00

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