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Items tagged with "IFRS"

Quality and comparability: G20 backs FSB and IFRS Foundation on climate reporting standards

The G20 Finance Ministers and Central Bank Governors have given a ringing endorsement to sustainability disclosures and the development of international standards.

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IFRS discusses tagging of implicitly reported concepts and data consumption problems

What happens when some values go untagged? If we know A and B, can we simply assume C?

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IFRS Taxonomy 2020 available in Japanese

Life just got easier for standards fans in Japan, with the latest language release from the International Financial Reporting Standards (IFRS) Foundation. Files for the IFRS Taxonomy 2020 in Japanese are now available.

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Is there a path to global sustainability standards? An IFRS view

Erkki Liikanen’s keynote speech at CFA Institute’s Global Financial Regulatory Symposium on 29 June 2021.

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News Item

Boring is good! Final wise words from IASB Chair

Hans Hoogervorst, outgoing Chair of the International Accounting Standards Board (IASB), has offered his “Final observations of an accidental accountant” at the International Financial Reporting Standards (IFRS) Foundation Virtual Conference 2021.

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ESMA updates ESEF rules to reflect 2021 IFRS Taxonomy

The European Securities and Markets Authority (ESMA) has published updated draft Regulatory Technical Standards (RTS) for the European Single Electronic Format (ESEF), reflecting this year’s IFRS Taxonomy.

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IFRS Foundation seeks ISSB leaders

The International Financial Reporting Standards (IFRS) Foundation has recently taken two further significant and concrete steps in the development of the proposed International Sustainability Standards Board (ISSB).

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Survey available in EFRAG strategy consultation

An online survey is now available for those interested in responding on the dual consultation by the European Financial Reporting Advisory Group (EFRAG), covering strategic direction and priorities for both itself and the International Accounting Standards Board (IASB).

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IASB proposals on management commentary reflect broader approach to reporting

The International Accounting Standards Board (IASB) has published a proposed comprehensive framework for the preparation of management commentaries. The new framework is intended to reflect changes and innovations in the corporate reporting landscape, and better meet the information needs of today’s investors.

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Dual EFRAG consultation on strategic direction

The European Financial Reporting Advisory Group (EFRAG) has launched a joint consultation, covering both the International Accounting Standards Board’s (IASB) five-year plan and its own research.

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