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Items tagged with "IFRS"

ISSB Reports on Global Climate Reporting Adoption

This week the IFRS Foundation released its 2024 progress report on corporate climate reporting that it has made to the Financial Stability Board. The 2024 report showcases significant progress in global climate-related disclosure practices, following the integration of TCFD guidance into the ISSB Standards.

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Who’s on board? A guide to global sustainability standard adoption

Deloitte’s IFRS Global Office has recently published a comprehensive update on where countries around the world stand with adopting the ISSB’s new sustainability standards. Released on 8 November 2024, this overview breaks down, in an easy-to-follow table, the status of each jurisdiction’s adoption journey, including timelines, approaches, assurance requirements, and the types of entities affected […]

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Six big ideas from the integrated reporting and thinking conference

The IFRS Foundation’s 2024 Integrated Reporting and Thinking Conference, held recently in Milan, highlighted how integrated reporting is reshaping corporate transparency and governance, especially as companies implement new sustainability standards.

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IFRS

IFRS highlights main proposals for reporting climate-related uncertainties on a webcast

IASB technical staff Gustavo Olinda and Karen Robson recently presented a webcast on the Exposure Draft Climate-related and Other Uncertainties in the Financial Statements.

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IFRS Africa

IFRS webinar explores sustainability disclosure across Africa

On 17 October 2024, the fourth episode of the IFRS Sustainability webinar series, ‘Perspectives on Sustainability Disclosure,’ will focus on the Pan-African context of sustainability disclosure.

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EFRAG issues a draft comment letter on climate-related uncertainties in financial statements

EFRAG issues a draft comment letter on climate-related uncertainties in financial statements

EFRAG has issued a Draft Comment Letter (DCL) in response to the IASB’s Exposure Draft on Climate-related and Other Uncertainties in the Financial Statements – Proposed Illustrative Examples.

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IASB launches review of the statement of cash flows

IASB launches review of the statement of cash flows

The International Accounting Standards Board (IASB) has launched a research project to review and improve the requirements for the statement of cash flows under IFRS Accounting Standards.

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IFRS foundation releases guide to support regulators in digital implementations

The IFRS Foundation has released a new guide aimed at helping regulators integrate the IFRS digital taxonomies into their digital filing systems. The guide  supports regulators in meeting the growing need for structured, machine-readable financial and sustainability data, offering greater transparency and comparability across borders.

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ISSB furthers sustainability disclosure harmonisation with focus on transition planning

This week the International Sustainability Standards Board (ISSB) announced plans for harmonising the sustainability disclosure landscape during the IFRS Foundation Conference at London Climate Action Week.

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IASB to finalise revision of management commentary practice statement

On 19 June, the International Accounting Standards Board (IASB) unanimously agreed to finalise the revision of IFRS Practice Statement 1 Management Commentary.

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