The #1 website for global accounting news
  • ISSB (International Sustainability Standards Board) (blue) Image
    EFRAG (European Financial Reporting Advisory Group) (dk green) Image

  • ISSB and EFRAG publish 'ESRS — ISSB Standards Interoperability Guidance'

    02 May 2024

    The International Sustainability Standards Board (ISSB) and EFRAG (formerly the European Financial Reporting Advisory Group) have published guidance to illustrate the high level of alignment achieved between the ISSB standards and the European Sustainability Reporting Standards (ESRS).

  • IASB webcast Image

  • IASB to host live webinars on IFRS 18 implementation

    01 May 2024

    The IASB is set to host a series of live webinars aimed at facilitating a comprehensive understanding of the recently introduced IFRS 18 'Presentation and Disclosure in Financial Statements'. These webinars will provide stakeholders with valuable insights into the nuances of the new requirements and offer a platform for interactive discussion.

  • IASB meeting (blue) Image

  • April 2024 IASB meeting notes posted

    30 Apr 2024

    The IASB met in London on 22-25 April 2024. We have posted our comprehensive Deloitte observer notes for all projects discussed during the meeting.

  • ISSB (International Sustainability Standards Board) (blue) Image
    XBRL (eXtensible Business Reporting Language) (mid blue) Image

  • ISSB publishes digital sustainability taxonomy

    30 Apr 2024

    The International Sustainability Standards Board (ISSB) has published the IFRS Sustainability Disclosure Taxonomy (ISSB Taxonomy) to help investors analyse sustainability disclosures efficiently.

  • IASB (International Accounting Standards Board) (blue) Image
    ISSB (International Sustainability Standards Board) (blue) Image

  • Updated IASB and ISSB work plan — Analysis (April 2024)

    29 Apr 2024

    Following the IASB and ISSB meetings this month, we have analysed the work plan on the IFRS Foundation website to see what changes have resulted from the meetings and other developments since the work plan was last revised in March 2024. Several projects have been completed and one new project on intangibles has been added.

  • ISSB podcast Image

  • ISSB publishes April 2024 podcast

    29 Apr 2024

    The International Sustainability Standards Board (ISSB) has released a podcast hosted by ISSB Chair Emmanuel Faber and Vice-Chair Sue Lloyd discussing the latest developments from the ISSB.

News RSS Feed  Link
 
  • Meeting (blue) Image

  • Agenda for the April 2024 SCC meeting

    26 Apr 2024

    An agenda has been released for the meeting of the Sustainability Consultative Committee that will be held via video conference call on 29 April 2024.

  • Document (mid gray) Image

  • EIOPA report on the impact of IFRS 17 in the insurance sector

    22 Apr 2024

    The European Insurance and Occupational Pensions Authority (EIOPA) has released a report examining the implementation of IFRS 17 'Insurance Contracts' in the EU. The report evaluates the adoption of IFRS 17 by insurance undertakings and compares the calculation of insurance liabilities under IFRS 17 with the Solvency II framework.

  • GPF (Global Preparers Forum) (mid blue) Image

  • New GPF member appointed

    18 Apr 2024

    The Global Preparers Forum (GPF) has appointed a new member, Emmanuelle Guyomard, to serve an initial five-year term.

  • IFASS (International Forum of Accounting Standard Setters) (dark green) Image

  • AI in standard setting

    18 Apr 2024

    At the meeting of the International Forum of Accounting Standard Setters (IFASS) currently being held in Seoul, the standard setters discussed whether and how artificial intelligence (AI) can be used in standard setting.

News RSS Feed  Link
 
  • New Era of Climate Disclosure for Hong Kong Listed Companies Image

  • New Era of Climate Disclosure for Hong Kong Listed Companies

    published 02 May 2024

    On 19 April 2024, the Hong Kong Stock Exchange released 'Consultation Conclusions on Enhancement of Climate-related Disclosures under the Environmental, Social and Governance Framework' laying out new requirements in respect of climate-related disclosures. This publication discusses the conclusions.

  • HT2024 Image

  • Health Tech Industry Accounting Guide (April 2024)

    published 30 Apr 2024

    The fifth edition of this guide identifies and provides guidance on the most difficult technical accounting issues associated with the convergence of the technology and health care/life sciences industries. It also offers perspectives on recent health tech investment trends related to women’s health.

  • FRA 24-1 Updated Image

  • Financial Reporting Alert 24-1, Frequently Asked Questions About “Pillar Two” (Updated)

    published 15 Apr 2024

    This Financial Reporting Alert provides responses to some frequently asked questions about how an entity should account for the tax effects of the global anti-base erosion model rules (“Pillar Two”) established by the Organisation for Economic Co-operation and Development (OECD). This Financial Reporting Alert has been updated to address additional questions about how an entity should account for the tax effects of the Pillar Two framework.

  • issue 5 Image

  • Heads Up — Comprehensive Analysis of the SEC’s Landmark Climate Disclosure Rule

    published 08 Apr 2024

    This Heads Up examines the SEC’s March 6, 2024, final rule in detail. The final rule requires registrants to provide climate-related disclosures in their annual reports and registration statements, including those for initial public offerings, and is effective beginning with annual reports for the year ending December 31, 2025, for calendar-year-end large accelerated filers.

  • Heads Up — Executive Summary of the SEC’s Landmark Climate Disclosure Rule Image

  • Heads Up — Executive Summary of the SEC’s Landmark Climate Disclosure Rule

    published 08 Apr 2024

    This Heads Up briefly highlights key provisions of the SEC’s final rule on climate disclosures. The new rule requires registrants to provide comprehensive climate-related information in their annual reports and registration statements, including those for IPOs, beginning with annual reports for the year ending December 31, 2025, for calendar-year-end large accelerated filers. This Heads Up was updated on April 8, 2024, to address the SEC’s stay of the effective date of the final rule pending judicial review.

  • More publications
    • Publication RSS Feed  Link
     

    • ISSB Meeting — 25 January 2024

      Start: 25 Jan 2024 - End: 25 Jan 2024

      The ISSB held a joint meeting with the IASB in its offices in London on 25 January 2024.

    • IASB Meeting — 22–25 January 2024

      Start: 22 Jan 2024 - End: 25 Jan 2024

      The IASB met in its offices in London on 22–23 January 2024. On 25 January, the IASB held a joint meeting with the ISSB.

  • More meetings
    •  

    Correction list for hyphenation

    These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.