All International Accounting Standards Board (IASB) articles
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NewsIFRS Sustainability Reporting Framework makes global progress, says Lloyd
ISSB chair Sue Lloyd says there is ‘very strong investor interest in sustainability information’
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NewsIASB forges ahead with climate, other uncertainties reporting examples
The board is expected to finalise the examples in October 2025
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NewsInternational Accounting Standards Board weighs future agenda amid ISSB collaboration
IASB must also manage resource constraints and address ongoing concerns about Post-Implementation Reviews
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NewsIASB’s climate reporting examples get broad support, but challenges remain
The board has long argued its standards are adequate for reporting on climate change, even though they do not explicitly address it
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NewsIASB delays decision on pollutant pricing mechanisms project
Deferring the decision to the next agenda consultation will allow stakeholders and IASB to consider priority of PPMs
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NewsIFRIC rejects call to review climate-related intangible assets
Instead, the committee concluded that existing International Financial Reporting Standards offer sufficient guidance for handling such expenditures
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NewsISSB delays decision on IFRS S1 ‘connectivity’ changes
‘Most people are supportive of this direction of travel,’ says Sue Lloyd
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AnalysisMateriality emerges as a core concept
Jonathan Bailey highlights the importance of financial materiality in standard setting, particularly for topics like biodiversity and human capital
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NewsIASB proposes illustrative examples to improve climate-related reporting
The proposals come in response to strong demand from investors who have complained that companies often fail to back up climate-related statements
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NewsIASB faces tough choices on pollution pricing mechanism accounting
Chair Andreas Barckow says that although the issue ‘is not prevalent and material right now’, that position could change
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NewsISSB standards embraced by over half of global economy, claims chair
More than 20 jurisdictions have already decided to use or are taking steps to introduce ISSB standards in their legal or regulatory frameworks, says Emmanuel Faber
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NewsISSB vice chair warns on ‘peril’ of ignoring non-mandatory guidance
Sue Lloyd’s comments come as businesses and investors prepare for their first full year of sustainability reporting under the ISSB’s standards
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NewsISSB to issue feedback statement, urged to tread carefully on human rights
The ISSB will prioritise support for jurisdictions applying International Financial Reporting Standard S1 and IFRS S2
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NewsInstitutions call for adoption of ISSB-based disclosure rules by 2025
Other asset owners calling for a speedy adoption of the standards include the UN Joint Staff Pension Fund, Now:Pensions, Allianz and North East Scotland Pension Fund
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NewsIASB releases final ruling on green transition accounting teaser
While companies are making generous statements about their net zero commitments in public, they are failing to account for the cost of those pledges
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NewsIASB to consult on accounting for climate-commitments
The board agreed to issue the proposed guidance, which is subject to drafting changes, on a 120-day comment period
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NewsISSB prioritises support for companies implementing new sustainability standards
The agenda consultation was an opportunity for the board to “touch base” with its constituents and seek feedback, says Sue Lloyd
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NewsIFRS committee confirms it will not tackle net zero accounting
The International Accounting Standards Board is expected to review the committee’s decision at its April meeting
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NewsNo new accounting rules for net zero, IFRS committee decides
International standards, in particular IAS 37, deemed to provide ‘adequate basis’
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AnalysisAccounting standards: stuck between practicalities and principles on climate change
The International Accounting Standards Board is considering changing its rules on how companies make disclosures about climate-related and other so-called uncertainties in financial statements
