The International Accounting Standards Board (IASB) has wrapped up its project on Business Combinations under Common Control (BCUCC) with the publication of a project summary – the main takeaway being: no action is the way forward.
This week the International Accounting Standards Board (IASB) released its newest standard, IFRS 18 – Presentation and Disclosure in Financial Statements.
In the ever-evolving landscape of financial reporting, the transition to digital has been a crucial shift to streamline processes, enhance; comparability and improve analysis, benefiting investors and stakeholders alike.
The IFRS Foundation has published the 2024 IFRS Accounting Taxonomy, facilitating the digital reporting of financial information aligned with IFRS Accounting Standards. This release enables companies to efficiently tag disclosures, enhancing accessibility for investors.
In a recent meeting held in Madrid, Spain, the IFRS Foundation Monitoring Board reaffirmed the crucial role of ongoing oversight in governing the standard-setting activities of the IFRS Foundation.
A recent webcast by the IFRS Foundation sheds light on the significance of industry-specific disclosures to investors, emphasising their role in providing decision-useful insights.
The IASB recently released an informative webcast introducing the forthcoming IFRS Accounting Standard, IFRS 18 Presentation and Disclosure in the Financial Statements. This new standard aims to enhance the reporting of financial performance, addressing investors’ demands for better information.
The Global Reporting Initiative (GRI) and the IFRS Foundation have collaborated to recently publish “Interoperability considerations for GHG emissions when applying GRI Standards and ISSB Standards.” The publication serves as a guide for companies navigating the measurement and disclosure of Scope 1, Scope 2, and Scope 3 greenhouse gas (GHG) emissions.
The European Financial Reporting Advisory Group (EFRAG) has recently published a study shedding light on the effects of the adoption of IFRS 15.
The IFRS Foundation has proposed updates to the IFRS Accounting Taxonomy 2023. This Proposed Update 2 addresses three key areas: common practice for financial instruments, general improvements, and technology updates.
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