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Items tagged with "Standards"

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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FASB invites input on agenda

Are you interested in US reporting standards? The Financial Accounting Standards Board (FASB) has published an Invitation to Comment (ITC) seeking feedback on its future standard-setting agenda which is open for comment until 22 September 2021.

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IOSCO vision for global sustainability disclosures under IFRS Foundation

The Board of the International Organization of Securities Commissions (IOSCO) has published its ‘Report on Sustainability-related Issuer Disclosures,’ capturing its approach and expectations for the development of global baseline sustainability reporting standards.

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EFRAG consults on due process for sustainability standards work

The European Financial Reporting Advisory Group (EFRAG) is seeking input on its public consultation paper on ‘Due Process Procedures for EU Sustainability Reporting Standard-Setting,’ with comments due by 15 September 2021.

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Value Reporting Foundation within a landscape of building blocks

Janine Guillot, CEO of the Value Reporting Foundation (VRF), offers some clear insights in recent ‘Welcome Remarks’ on the global corporate reporting landscape, particularly the ‘building blocks’ concept.

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G7 backs mandatory climate disclosures

The Group of Seven (G7) Finance Ministers and Central Bank Governors have issued a communiqué calling for the introduction of mandatory climate-related disclosures and endorsing international initiatives, among other concrete actions to address today’s historic challenges.

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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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US Financial Transparency Act reintroduced to Congress

In May 2021, the Financial Transparency Act (FTA) was reintroduced to the 117th United States Congress. This bill, if passed, would direct all eight major US financial regulatory agencies to implement consistent data standards for the information they collect from filers under existing securities, commodities and banking laws.

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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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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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