The US Securities and Exchange’s (SEC) Division of Economic and Risk Analysis recently conducted an analysis into how filers are tagging reported items on the income statement over multiple reporting periods.
Sue Lloyd, Vice-Chair of the ISSB, recently gave an overview of developments in sustainability reporting. Looking to the future, she acknowledged the importance of digital reporting in interoperability.
A recent report by the International Federation of Accountants (IFAC) found inconsistency and incomparability in existing climate-related reporting. The report’s conclusions strongly support the global movement towards improved climate-related disclosure.
The International Sustainability Standards Board (ISSB) has announced the formation of a working group to encourage compatibility between the global baseline sustainability disclosure standards it is developing and ongoing jurisdictional initiatives.
The International Financial Reporting Standards (IFRS) Foundation has published a webinar on improving the comparability of international financial reporting. Standards aim to promote accountability, transparency and efficiency in financial markets around the world – and one key way they do that is through facilitating the comparison of reports. Comparable financial reporting leads to better analysis […]
Our thoughts on a recent speech by IASB Chair Hans Hoogervorst.
The Entity Specific Disclosures Task Force has begun the discovery phase of its work defining when best to use extensions and to improve the comparability of extensions and the filings that use them.
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