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Items tagged with "IFRS"

Technology updates to IFRS Taxonomy 2021 out for consultation

The International Financial Reporting Standards (IFRS) Foundation yesterday published its ‘IFRS Taxonomy 2021—Proposed Update 2 Technology Update’. The IFRS Taxonomy allows financial reports using the IFRS standards to be digitally tagged using XBRL.

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IFRS Taxonomy 2021 published in four new languages

It’s good news for International Financial Reporting Standards (IFRS) users around the world, who can now deploy the most up-to-date digital tags in several additional languages.

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IASB proposes enhanced disclosures on supplier finance

The International Accounting Standards Board (IASB) published proposed changes to disclosure requirements aimed at enhancing transparency on supplier finance arrangements and their effects on a company’s liabilities and cash flows.

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Considering the digital reporting implications of cross-references in management commentary

September’s meeting of the International Financial Reporting Standards (IFRS) Foundation’s IFRS Taxonomy Consultative Group (ITCG) looked at the digital reporting implications of the proposed new, broader framework for preparing management commentaries.

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Consolidation and a flying start for sustainability standards: ISSB launched

This week in Glasgow, at COP26, the IFRS Foundation announced the formation of the International Sustainability Standards Board (ISSB) to develop comprehensive baseline global standards for sustainability reporting.

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Purpose and progress towards ISSB: Webcast introduction to Technical Readiness Working Group

For those interested in the development of the proposed International Sustainability Standards Board (ISSB), a webcast from the International Financial Reporting Standards (IFRS) Foundation is important viewing.

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IASB presents new approach to meeting investors’ information needs

For some time, the International Accounting Standards Board (IASB) has been developing and testing a pilot approach to develop disclosure requirements such that they better meet investors’ needs.

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IASB chair on impressions, intentions and intangibles

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.

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What are the digital reporting implications of updating the management commentary?

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).

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Sustainability disclosures and public sector integrity: IFAC calls for focus from G20

The International Federation of Accountants (IFAC) has issued a call to action to the G20 on ‘Four themes, two actions, one goal’.

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