All posts tagged "IASB"
-
626AML / 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 -
184InternationalIFRS 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 -
2.8KBig 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 -
222InternationalIOSCO 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 -
312International
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 -
149International
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 -
612FeatureHong 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 -
354KoreaFSC 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 -
462International
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 -
494Australia & NZAPRA to Integrate AASB 17 with Capital, Reporting Frameworks
A failure to update the frameworks would result in insurers needing to maintain dual valuation, actuarial, accounting and reporting systems, APRA says.
November 26, 2020
