All posts tagged "IASB"
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110InternationalIASB Launches Post Implementation Review of IFRS 9
Among other areas, the review seeks input on the application of IFRS 9 to financial instruments with sustainability-linked features and cash flows linked to ESG targets.
October 5, 2021 -
834AML / KYCG7 Backs – but Looks Beyond – Mandatory Climate Disclosures
TCFD, IASB frameworks endorsed; communique also calls for progress on impact, nature-based and beneficial ownership reporting.
June 7, 2021 -
254International
IFRS Foundation Consults on Revisions to Constitution
The proposed amendments expand the Foundation's objectives and set out the structure and function of the new International Sustainability Standards Board.
May 2, 2021 -
3.9KBig PictureThe ESG Interview: Making Climate Data Comparable
IOSCO Chair Ashley Alder believes we’re in sight of “a real step change” in sustainability reporting, writes Chris Hall at ESG Investor.
April 15, 2021 -
268InternationalIOSCO 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 -
406International
IFRS Foundation Forms Working Group to Converge Standards
The working group will provide a forum for structured engagement with standard-setting bodies to converge their various sustainability reporting standards.
March 24, 2021 -
190International
IFRS Foundation Calls for Research Into IFRS 9, IFRS 15 Disclosures
The aim of the research is to provide evidence about the quality of disclosure provided by entities applying IFRS 9 and IFRS 15.
February 17, 2021 -
781FeatureHong Kong Influence in Global Climate Finance of ‘Critical Importance’
At the Asian Financial Forum, SFC chief Ashley Alder discussed the steps Hong Kong has taken to support a greener and more sustainable future.
January 19, 2021 -
408KoreaFSC Korea to Revise Insurance Law for IFRS 17 Adoption in 2023
The FSC will set up a task force charged with drawing up legislative revisions to reflect changes in IFRS 17 and prepare for implementation in 2023.
December 3, 2020 -
493International
IASB Consults on Accounting Standard for Intra-group M&A
IFRS 3 Business Combinations does not specify how to report transactions involving transfers of businesses between companies within the same group, leading to diversity in practice.
December 1, 2020
