All posts tagged "financial reporting"
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36Australia & NZASIC Stresses Quality of Financial Reports, Disclosures
The assumptions underlying estimates and assessments for financial reporting purposes should be reasonable, supportable, realistic, and not overly optimistic or pessimistic.
June 11, 2021 -
112Hong KongHKEX, FRC to Strengthen Collaboration on Financial Reporting Quality
A new MOU establishes a collaborative framework which will ultimately provide better investor protection through high quality financial reporting.
June 9, 2021 -
244FeatureSEBI Enhances Sustainability Reporting Rules for Listed Entities
The new Business Responsibility and Sustainability Reports will contain disclosures relating to ESG risks, sustainability performance, environmental metrics, and social factors.
May 13, 2021 -
90EnforcementHKICPA, FRC Agree to Share Information, Refer Cases
The MoU is expected to enhance audit quality, contribute to the development of the Hong Kong audit market, and promote confidence in the capital markets.
May 11, 2021 -
177InternationalIOSCO Highlights Need for Reliable Going Concern Disclosures
Securities regulators will continue to enforce requirements to recognise, measure and disclose uncertainties about an entity’s ability to continue as a going concern.
March 26, 2021 -
211Asia-PacificThailand to Introduce IFRS 9 Equivalent Standards for SFIs
The BOT has conducted a public hearing on accounting standards for specialised financial institutions, which are tasked with serving government policies.
February 26, 2021 -
172EnforcementSFC, FRC to Enhance Regulatory Cooperation in Capital Markets
Collaboration will be key to combat persistent problems with false or misleading financial statements and other corporate misconduct, said SFC Chairman Tim Lui.
February 26, 2021 -
2.8KContributed ArticleAI is Bringing a Generational Change to the RegTech Industry
Artificial intelligence can bring a generational change to the RegTech industry as it strengthens and enhances regulatory and supervisory capabilities, says HKEX’s Lukas Petrikas.
January 8, 2021 -
316Australia & NZ
ASIC Demands Better Practices to Improve Audit Quality
ASIC is currently considering or progressing enforcement action for auditor misconduct in twelve cases, as part of efforts to improve audit quality.
December 30, 2020 -
266InternationalCDSB and GRI Back IFRS on Sustainability Reporting
The independent sustainability standards organisations call for increased cohesion between sustainability and financial reporting.
December 17, 2020
