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.
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).
The XBRL Standards Board has approved the publication of a new draft of the Transformation Rules Registry.
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).
There’s more recommended reading from our colleagues at XBRL US this week, exploring the properties and benefits of successful data standards for regulators.
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.
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.
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.
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.
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.