Unlock Blacklining with an IFRS Digital Subscription
The IFRS Foundation announced a new premium feature on its IFRS Digital platform called blacklining, designed to streamline the process of tracking revisions to International Financial Reporting Standards. Blacklining automatically compares the current version of a standard with its previous iteration, highlighting additions, deletions, and modifications in a side‑by‑side view. The tool removes the need for users to manually scan PDFs, cutting hours of work and reducing the risk of oversight. In the promotional video, the foundation emphasizes that the feature “helps you spot changes to IFRS accounting standards with ease” and promises “accuracy” for professionals reviewing updates. The visual diff is presented as a simple, color‑coded overlay. For firms and individual practitioners, the upgrade creates a new revenue stream for the IFRS Foundation while offering a tangible productivity boost, potentially accelerating adoption of the latest standards across the accounting industry.
Perspectives Series: Integrated Reporting and the Implementation of the ISSB Standards
The webinar convened by the IFS Foundation explored how integrated reporting and the new International Sustainability Standards Board (ISSB) standards intersect to produce clearer, investor‑oriented disclosures. Host Lara Gerella framed the discussion as a move from high‑level frameworks to practical...
Webcast 9: Overview of Updated Sections 9 and 15
The webcast introduced the third edition of the IFRS for SMEs, focusing on the revised Section 9 – Consolidated and Separate Financial Statements – and Section 15 – Joint Arrangements. Both sections have been realigned with the full‑IFRS standards IFRS 10 and IFRS 11...
IFRS Interpretations Committee Podcast Q1 2026
The IFRS Interpretations Committee’s Q1 2026 podcast focused on two contentious IFRS 18 agenda decisions: the classification of foreign‑exchange differences arising from intragroup monetary items and the presentation of taxes or other charges that are not tax expense or income under IAS 12. The...
Justin Bazalgette on Licensing ISSB and SASB Standards
In this briefing, Justin Bazalgette discusses the licensing of International Sustainability Standards Board (ISSB) and Sustainability Accounting Standards Board (SASB) frameworks, emphasizing how their integration can modernize ESG reporting across markets. He argues that adopting a unified set of standards...
Climate Resilience and Climate Related Scenario Analysis Requirements in IFRS S2
The webcast explains the new IFRS Sustainability Disclosure Standard S2, which obliges companies to report on their climate‑resilience and to use climate‑related scenario analysis when assessing that resilience. The standard aims to give investors clear insight into how a firm’s...
IASB Podcast on the February 2026 Meeting Highlights
The IASB podcast recapped the February 2026 Board meeting, focusing on two major projects: Financial Instruments with Characteristics of Equity (FICE) and the overhaul of IAS 37 provisions. Chair Andreas Barckow outlined the FICE agenda, noting that the Board has...
Webcast: Overview of the Forthcoming IFRS Accounting Standard—IFRS 20
The IASB announced IFRS 20, the new accounting standard for regulatory assets and liabilities, slated for issuance in Q2 2026 and effective for annual periods beginning 1 January 2029, with early application allowed. IFRS 20 supersedes IFRS 14 and targets entities subject to rate regulation that...
Webcast 8: Overview of the Revised Section 19 Business Combinations and Goodwill
The webcast introduces the third‑edition IFRS for SMEs revision of Section 19, which now mirrors the latest IFRS 3 requirements for business combinations and goodwill. It explains the rationale—relevance, simplicity, faithful representation—and outlines the scope limited to SME acquisitions. The revision brings a...
Risk Mitigation Accounting—Webcast
Technical staff member Zhiqi Ni hosted a webcast to clarify the International Accounting Standards Board’s (IASB) proposed Risk Mitigation Accounting model. The session focused on three frequently asked questions that have surfaced during the public consultation phase. Ni explained how...
IFRS for SMEs Accounting Standard Podcast: Episode 4
Episode 4 of the IFRS for SMEs Accounting Standard podcast, hosted by IASB technical staff Tinyiko Denhere and SME Implementation Group member Edson Teixer, reviews the third edition of the IFRS for SMEs, its adoption in Brazil and the suite of free educational...
Webcast 7: Overview of the Revised Section 23 Revenue From Contracts with Customers
The webcast reviews the revised Section 23 of the IFRS for SMEs, which now mirrors IFRS 15’s five‑step revenue model and introduces expanded disclosure requirements. This second session focuses on the Appendix’s application guidance and the transition options that SMEs must consider...
IASB Podcast on the January 2026 Meeting Highlights
The IASB’s January 2026 podcast recapped two major agenda items: the ongoing Intangible Assets project and the post‑implementation review (PIR) of IFRS 16. The Intangible Assets initiative, launched in April 2024 after the Third Agenda Consultation, is being pursued through two work...