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Items tagged with "IFRS"

Considering the digital reporting implications of cross-references in management commentary

September’s meeting of the International Financial Reporting Standards (IFRS) Foundation’s IFRS Taxonomy Consultative Group (ITCG) looked at the digital reporting implications of the proposed new, broader framework for preparing management commentaries.

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Consolidation and a flying start for sustainability standards: ISSB launched

This week in Glasgow, at COP26, the IFRS Foundation announced the formation of the International Sustainability Standards Board (ISSB) to develop comprehensive baseline global standards for sustainability reporting.

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Purpose and progress towards ISSB: Webcast introduction to Technical Readiness Working Group

For those interested in the development of the proposed International Sustainability Standards Board (ISSB), a webcast from the International Financial Reporting Standards (IFRS) Foundation is important viewing.

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IASB presents new approach to meeting investors’ information needs

For some time, the International Accounting Standards Board (IASB) has been developing and testing a pilot approach to develop disclosure requirements such that they better meet investors’ needs.

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IASB chair on impressions, intentions and intangibles

Andreas Barckow, the new Chair of the International Accounting Standards Board (IASB), delivered his inaugural speech on 27 September 2021, at the World Standard-setters Virtual Conference.

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What are the digital reporting implications of updating the management commentary?

Many of our readers may be interested in an agenda paper presented at this month’s meeting of the IFRS Foundation’s IFRS Taxonomy Consultative Group (ITCG).

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Sustainability disclosures and public sector integrity: IFAC calls for focus from G20

The International Federation of Accountants (IFAC) has issued a call to action to the G20 on ‘Four themes, two actions, one goal’.

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Nations compete to host ISSB

The new International Sustainability Standards Board (ISSB) is getting closer to becoming concrete reality – literally, with several countries registering their bids to host the Board’s headquarters.

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IFAC and AICPA & CIMA support ISSB formation to set sustainability standards

With the closure of International Financial Reporting Standards (IFRS) Foundation consultation on amendments to its constitution and governance structure – allowing the formation of a new International Sustainability Standards Board (ISSB) – recent days have seen notable responses.

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New for Nigeria! First XBRL reports blaze a trail

We were delighted to hear this week that Dangote Cement, Africa’s largest cement producer, has produced its most recent financial statements in XBRL, using the International Financial Reporting Standards (IFRS) Taxonomy.

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