Items tagged with "Standards"

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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EFRAG says progress on sustainability standards is on track

Those interested in the development of European sustainability reporting standards may like to get their teeth into a detailed five-month status report outlining activities and progress to-date, recently published by the European Financial Reporting Advisory Group (EFRAG).

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Transformation Rules Registry update

The XBRL Standards Board has approved the publication of a new draft of the Transformation Rules Registry.

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Interoperable standards: ESMA Chair Verena Ross emphasises international collaboration on ESG

We were very interested this week to read remarks on environmental, social and governance (ESG) reporting from Verena Ross, in her first public speech since taking office as Chair of the European Securities and Markets Authority (ESMA).

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XBRL US on data standards for regulators: new infographic, and letter to Chief Data Officers Council

There’s more recommended reading from our colleagues at XBRL US this week, exploring the properties and benefits of successful data standards for regulators.

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IOSCO set to endorse ISSB standards

The formation of the International Sustainability Standards Board (ISSB) was the focus last week of two speeches at COP26 from leading figures in the International Organization of Securities Commissions (IOSCO), a longstanding and crucial supporter of the International Financial Reporting Standards (IFRS) Foundation’s endeavours in this sphere.

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A Workiva perspective on the ISSB as an ESG game-changer

The International Financial Reporting Standards (IFRS) Foundation’s announcement last week of the formation of the International Sustainability Standards Board (ISSB) is still at the forefront of many minds around the world.

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A “giant leap” in reporting: Getting to grips with prototype IFRS sustainability standards

At the same time as it announced the creation of the International Sustainability Standards Board (ISSB) at COP26, the International Financial Reporting Standards (IFRS) Foundation also published prototype climate and general sustainability disclosure requirements.

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New IFAC platform offers online standards access

The International Federation of Accountants (IFAC) has unveiled an online platform – dubbed eIS, short for e-International Standards – providing direct, electronic access to certain international accountancy and audit standards and related materials.

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ESG experts appointed to EFRAG working groups

The European Financial Reporting Advisory Group (EFRAG) has announced the appointment of more than 70 members to its 11 new Expert Working Groups, created to provide input on the development of draft European sustainability reporting standards.

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