All posts tagged "IFRS"
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392Asia-PacificJapan FSA Calls for Sharper Focus on ‘Transition’ Concept
The FSA's Satoshi Ikeda says corporate disclosures need to capture genuine progressive efforts towards achieving carbon net zero, not just point-in-time snapshots.
November 29, 2021 -
132InternationalIASB 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 -
722InternationalGroup of Five Releases Climate-Related Financial Disclosure Prototype
The proposed standard for sustainability-related financial disclosures builds on TCFD pillars and supports the IFRS consultation on non-financial reporting.
December 22, 2020 -
344International
CDSB and GRI Back IFRS on Sustainability Reporting
The independent sustainability standards organisations call for increased cohesion between sustainability and financial reporting.
December 17, 2020 -
504International
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 -
624InternationalIOSCO Outlines Priority Areas of Work for Year Ahead
At its 45th Annual Meeting, the IOSCO Board approved two additional priority themes for 2021 as well as further work to promote consistent sustainable finance disclosures.
November 26, 2020 -
1.6KFeature
IFRS Foundation Consults on Role in Global Sustainability Standards
One possible option is for the IFRS Foundation to establish a new sustainability standards board, operating alongside the IASB, focusing initially on climate-related matters.
October 2, 2020 -
2.6KAustralia & NZA New Zero Tolerance Era for ESG Reporting
As nations across the globe come to terms with understanding and tackling climate change, mandatory reporting of such risks across capital markets could well become the norm.
September 23, 2020 -
1.8KInternationalStandard-setters Kick Off Initiative to Harmonise Sustainability Reporting
The IFRS Foundation is proposed as the body that is "optimally positioned" to lead and coordinate the creation of a new sustainability standards board.
September 14, 2020 -
997Feature
IOSCO to Harmonise Global ESG Disclosure Frameworks – Report
A new IOSCO taskforce will work to identify commonalities across sustainability disclosure standards from across the world to develop principles-based guidelines.
September 10, 2020
