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The new project aims to comprehensively review the accounting requirements for intangibles. Initial research will seek to define the project’s scope and explore how best to stage work on this topic to produce timely improvements to IFRS Accounting Standards.
An agenda has been released for the meeting of the Sustainability Consultative Committee that will be held via video conference call on 29 April 2024.
In its meeting today, the International Sustainability Standards Board (ISSB) has decided to start two new research projects: a project on biodiversity, ecosystems and ecosystem services, and a project on human capital.
The ISSB met on 23 April 2024 in Frankfurt. We have posted our comprehensive Deloitte observer notes for the project discussed during the meeting.
The European Insurance and Occupational Pensions Authority (EIOPA) has released a report examining the implementation of IFRS 17 'Insurance Contracts' in the EU. The report evaluates the adoption of IFRS 17 by insurance undertakings and compares the calculation of insurance liabilities under IFRS 17 with the Solvency II framework.
