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.
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.
A recent working paper by the Asian Development Bank (ADB) investigates Environmental, Social, and Governance (ESG) materiality trends using XBRL data in Japan.
The Joint Committee of the European Supervisory Authorities (EBA, EIOPA, and ESMA – the ESAs) has released its 2025 Work Programme, focusing on enhancing digital resilience and sustainability disclosures across the EU financial system.
Last week the US Securities and Exchange Commission (SEC) released a series of amendments designed to improve EDGAR, its Electronic Data Gathering, Analysis, and Retrieval system. The changes, collectively called EDGAR Next, aim to improve the experience for filers accessing the platform.
In May 2024, the Organisation for Economic Co-operation and Development (OECD) and the Financial Stability Board (FSB) hosted a roundtable on the adoption of AI in finance, bringing together experts from both the public and private sectors. Discussions focused on the opportunities AI presents, as well as the risks it introduces to the financial industry.
During a recent review, the US Securities and Exchange Commission (SEC) staff in the Division of Economic and Risk Analysis found some issues with how companies are tagging provisions for credit losses on their income statements.
On 26 September, we hosted our exclusive member-only webinar, XBRL Directions, focusing on the essentials of managing taxonomy versioning. This 30-minute session was packed with insights on version schemes, planning taxonomy releases, and implementing hot fixes. We also explored how to communicate taxonomy changes effectively to different stakeholders.
The European Commission has taken formal action against 17 EU member states for failing to fully implement the Corporate Sustainability Reporting Directive (CSRD) by the July 2024 deadline. In letters sent to countries including Germany, Spain, and Poland, the Commission opened infringement procedures, signalling its desire to get this initiative implemented.
The International Forum of Accounting Standard Setters (IFASS) held a meeting in London, with a session dedicated to the International Accounting Standards Board’s (IASB) research project on intangible assets.
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