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Items tagged with "IFRS"

Is there a path to global sustainability standards? An IFRS view

Erkki Liikanen’s keynote speech at CFA Institute’s Global Financial Regulatory Symposium on 29 June 2021.

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Boring is good! Final wise words from IASB Chair

Hans Hoogervorst, outgoing Chair of the International Accounting Standards Board (IASB), has offered his “Final observations of an accidental accountant” at the International Financial Reporting Standards (IFRS) Foundation Virtual Conference 2021.

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ESMA updates ESEF rules to reflect 2021 IFRS Taxonomy

The European Securities and Markets Authority (ESMA) has published updated draft Regulatory Technical Standards (RTS) for the European Single Electronic Format (ESEF), reflecting this year’s IFRS Taxonomy.

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IFRS Foundation seeks ISSB leaders

The International Financial Reporting Standards (IFRS) Foundation has recently taken two further significant and concrete steps in the development of the proposed International Sustainability Standards Board (ISSB).

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Survey available in EFRAG strategy consultation

An online survey is now available for those interested in responding on the dual consultation by the European Financial Reporting Advisory Group (EFRAG), covering strategic direction and priorities for both itself and the International Accounting Standards Board (IASB).

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IASB proposals on management commentary reflect broader approach to reporting

The International Accounting Standards Board (IASB) has published a proposed comprehensive framework for the preparation of management commentaries. The new framework is intended to reflect changes and innovations in the corporate reporting landscape, and better meet the information needs of today’s investors.

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Dual EFRAG consultation on strategic direction

The European Financial Reporting Advisory Group (EFRAG) has launched a joint consultation, covering both the International Accounting Standards Board’s (IASB) five-year plan and its own research.

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IFRS consults on constitution and sets digital agenda for sustainability reporting

A global sustainability standards setter is firmly on the way. The Trustees of the International Financial Reporting Standards (IFRS) Foundation have opened a consultation on proposed amendments to the Foundation’s constitution.

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Fitness check finds EU financial reporting fit for purpose

The European Commission has published the results of its 2018 ‘fitness check’ assessment of public reporting by EU companies.

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IASB proposes changes to IFRS Taxonomy 2021

In order to reflect new International Financial Reporting Standards (IFRS) disclosure requirements, the International Accounting Standards Board (Board) has published a proposed update to the IFRS Taxonomy 2021.

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