The ISSB will develop relief provisions to help companies meet the Scope 3 reporting requirements, which could include safe harbour provisions.
October 24, 2022The MOF also aspires to have two to three Vietnamese commercial banks classified as among the top 100 strongest banks in Asia by 2025.
August 26, 2022Crypto industry participants as well as ISDA are calling for the FASB to allow digital assets to be recorded on financial statements at fair value.
May 17, 2022The CSRC is currently asking A-share companies to disclose their ESG information on a voluntary basis, but in time they will be required to adopt international standards.
April 27, 2022IOSCO's 2022 work plan for sustainable finance focuses on assurance, carbon markets and reporting standards.
March 16, 2022The 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, 2021Among 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, 2021The proposed standard for sustainability-related financial disclosures builds on TCFD pillars and supports the IFRS consultation on non-financial reporting.
December 22, 2020The independent sustainability standards organisations call for increased cohesion between sustainability and financial reporting.
December 17, 2020IFRS 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