How does your country measure up when it comes to remuneration reporting? The Australian Accounting Standards Board (AASB) has published an interesting comparative review of executive remuneration disclosure requirements across nine jurisdictions, including Australia.
The European Financial Reporting Advisory Group (EFRAG) Project Task Force on the reporting of non-financial risks and opportunities and linkage to the business model (PTF RNFRO) has published a new report, connecting sustainability concerns with financial performance.
In recent days the Bank for International Settlements (BIS) has published a bumper crop of reports offering insights on aspects of central bank digital currencies (CBDCs), in collaboration with a number of central banks.
The Value Reporting Foundation has officially released the SASB Standards XBRL Taxonomy, in an important step forward for structured sustainability reporting
July 2021 saw the third anniversary of the implementation of Inline XBRL for financial reporting in South Africa.
The European Financial Reporting Advisory Group (EFRAG) recently published its ‘Climate standard prototype’ working paper, setting out its current thinking on climate-related reporting standards. It has now released its accompanying ‘Basis for Conclusions,’ discussing the rationale behind the draft standards in substantial detail, from objectives and scope to specific climate policies, targets and metrics.
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.
The US Securities and Exchange Commission (SEC) has taken the interesting step of publishing a sample letter, illustrating comments that the Division of Corporation Finance might make on a company’s disclosures as they relate to climate change.
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).
The European Banking Authority (EBA) has launched its annual transparency exercise, as announced in March. As the EBA observes, this is based entirely on supervisory reporting data – powered by XBRL – so the additional burden on banks is minimal.
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