Technical roundup 20 November

Nov 19, 2020

Developments of interest this week are outlined.

Chartered Accountants Ireland


  • The Financial Reporting Council (FRC) has this week published a review of corporate reporting in relation to IAS 7 ‘Cash flow statement’ and the liquidity disclosure requirements in IFRS 7 ‘Financial Instruments: Disclosures’.
  • The UK Endorsement Board and the IASB invite you to a joint outreach event to discuss the Business Combinations: Disclosures, Goodwill and Impairment Discussion Paper on 26 November 2020.


  • The European Financial Reporting Advisory Group (EFRAG) has published a report of the progress of its project task force on prepara­tory work for the elab­o­ra­tion of possible EU non-fi­nan­cial reporting standards.
  • Accountancy Europe have issued online Sustainable finance – an inside look an exclusive discussion with the Chair of their Sustainable Finance Group,


  • The International Accounting Standards Board (IASB) has started its Post-implementation Review (PiR) of the classification and measurement requirements in IFRS 9 Financial Instruments and has added the PiR as a project to its work plan.
  • On Tuesday 17 November 2020, the IFRS Foundation Trustees hosted two live webinar sessions on their Consultation Paper on Sustainability Reporting. The recordings of both sessions and accompanying slide decks are now available.