All International Financial Reporting Standards (IFRS) articles – Page 3
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NewsIASB greenlights project on climate-related risks in financial reporting
However, there are ‘concerns,’ says IASB chair Andreas Barckow
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NewsG20 finance leaders and central bankers back ISSB progress on new reporting standards
The Financial Stability Board will work with ISSB and securities regulators to prepare a report on the progress of jurisdictions and firms on climate-related financial disclosures by October 2023
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NewsISSB approves 1 January 2024 for sustainability standards in unanimous vote
The board originally planned to issue the standards before the end of last year
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NewsISSB to issue first reporting standards by July
The first sustainability reporting under the new standards will emerge early 2025
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NewsISSB grants concession on GHG emission reporting, FRC updates on ESG priorities
Information gathering challenges could also be relevant to other sustainability topics beyond GHG as the board develops its standards in the future
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NewsISSB to finalise sustainability rules in February, tackles confidentiality concerns
The board is ‘very close to the objective of having made all substantive decisions’ about standards S1 and S2, says chair
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ISSB agrees detail of Scope 3 emissions disclosure relief package
Temporary concession granted to help companies, as best practice continues to evolve
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ISSB unveils support framework for emerging economies at COP27, tie-up with CDP
Emmanuel Faber reminded COP27 of main conference message: ‘the need for climate-related financial disclosures is increasingly urgent’
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NewsISSB targets climate-related scenario analysis, to consult on work plan in H1
Delaying the consultation from the end of this year as originally planned would ‘allow the ISSB to first reach decisions on key areas’
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IASB calls time on pensions, fair value disclosure project
Instead, board members are to develop proposals in March 2021 exposure draft for use by the board when drafting disclosure requirements in future
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ISSB vice chair pledges adequate due process steps on sustainability standards
ISSB locked in a race to issue standards against backdrop of rapidly evolving marketplace for sustainability reporting
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NewsISSB chair highlights pressures on new board, staff report positive response to draft standards
Respondents ‘strongly welcomed’ the push to consolidate multiple sustainability reporting standards and frameworks
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NewsNBIM wants extras in reporting requirements on transition plans
Norway’s SWF manager lauds transparency around offsets in IFRS climate disclosures draft
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NewsIASB opts for ‘middle-ground’ over IAS 19, IFRS 13 disclosure changes
Chair Andreas Barckow sensed ‘limited appetite’ for taking forward the board’s proposals for a fresh approach to disclosure in IAS 19 and IFRS 13
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NewsISSB launches public consultation on draft sustainability standards
The first of the two standards deals with general sustainability-related disclosure requirements while the second addresses climate-related disclosures
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IFRSs are well-equipped to tackle sustainability reporting challenges, says IASB chair
But ‘there may still be a case to do more’, Barckow added
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SASB delivers update on ISSB merger progress
The Sustainability Accounting Standards Board (SASB) will formally hand over responsibility for its sustainability metrics rulebook to the IFRS Foundation in June
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NewsESMA urges IASB to change tack on pensions disclosure proposals
Watchdog wants more mandatory disclosure items
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NewsDanish pensions lobby hails EU’s IFRS 17 opt-out after ‘fierce battle’
New EU amendment means pension providers can bypass ‘annual cohorts’ grouping requirement
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NewsAccounting round-up: FRC ups enforcement, focuses on DB accounting
Plus: IASB disclosure requirements project; FRC’s feedback statement on non-financial reporting
