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Items tagged with "IFRS"

IFRS

IFRS highlights main proposals for reporting climate-related uncertainties on a webcast

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.

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IFRS Africa

IFRS webinar explores sustainability disclosure across Africa

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.

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EFRAG issues a draft comment letter on climate-related uncertainties in financial statements

EFRAG issues a draft comment letter on climate-related uncertainties in financial statements

EFRAG has issued a Draft Comment Letter (DCL) in response to the IASB’s Exposure Draft on Climate-related and Other Uncertainties in the Financial Statements – Proposed Illustrative Examples.

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IASB launches review of the statement of cash flows

IASB launches review of the statement of cash flows

The International Accounting Standards Board (IASB) has launched a research project to review and improve the requirements for the statement of cash flows under IFRS Accounting Standards.

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IFRS foundation releases guide to support regulators in digital implementations

The IFRS Foundation has released a new guide aimed at helping regulators integrate the IFRS digital taxonomies into their digital filing systems. The guide  supports regulators in meeting the growing need for structured, machine-readable financial and sustainability data, offering greater transparency and comparability across borders.

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ISSB furthers sustainability disclosure harmonisation with focus on transition planning

This week the International Sustainability Standards Board (ISSB) announced plans for harmonising the sustainability disclosure landscape during the IFRS Foundation Conference at London Climate Action Week.

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IASB to finalise revision of management commentary practice statement

On 19 June, the International Accounting Standards Board (IASB) unanimously agreed to finalise the revision of IFRS Practice Statement 1 Management Commentary.

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GRI and IFRS deepen interoperability of sustainability reporting

Last week the Global Reporting Initiative (GRI) and the IFRS Foundation announced an enhanced collaboration aimed at creating full interoperability between GRI and ISSB standards.

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IFRS foundation launches webinar series on sustainability disclosure

The IFRS Foundation has announced a new webinar series, ‘Perspectives on sustainability disclosure,’ aimed at helping market participants navigate sustainability reporting. Kicking off this month, these webinars will feature expert presentations and engaging discussions designed for both new and seasoned preparers.

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ISSB Standards available in Chinese

The IFRS Foundation has released Simplified Chinese translations of IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures, along with accompanying documents, further enhancing the accessibility and global adoption of sustainability reporting standards.

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