All International Accounting Standards Board (IASB) articles
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News
IASB 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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News
ISSB 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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News
IFRS 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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News
No new accounting rules for net zero, IFRS committee decides
International standards, in particular IAS 37, deemed to provide ‘adequate basis’
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Analysis
Accounting 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
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News
IASB to explore options to improve accounting for climate, other risks
The board will likely focus on targeted changes covering topics such as estimates, disaggregation and materiality
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Features
Accounting: Corporate reporting at a crossroads
When the definitive history of modern corporate reporting is written, historians will no doubt step back in awe. They will marvel at the International Accounting Standards Board’s (IASB) decision to issue its management commentary proposals only to inherit the integrated reporting framework and then waste substantial energy grappling with the complexities of aligning or even merging the two.
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News
ISSB seeks input on future research projects and workplan priorities
Expectations on the board to embark on new research and standard-setting projects must take account of the limits on the board’s resources, Faber says
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Features
Accounting: Connectivity between ISSB and IASB on accounting standards
If you think we all agreed on what connectivity is, you are probably wrong. At least that is what the International Accounting Standards Board’s vice-chair Linda Mezon-Hutter seemed to imply at a recent meeting of the IFRS Foundation’s Accounting Standards Advisory Forum (ASAF).
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News
ISSB sets 120-day comment period on agenda priorities consultation
ISSB vice chair Sue Lloyd encountered significant pushback from committee members regarding the necessity of a shortened comment period
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Features
Accounting: IFRS’s Kono says no
On the face of it, the staff at the International Sustainability Standards Board (ISSB) have done a good job so far.
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News
IASB greenlights project on climate-related risks in financial reporting
However, there are ‘concerns,’ says IASB chair Andreas Barckow
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News
ISSB to consult on wide-ranging connectivity project, warns on resourcing trade-offs
Stakeholders must give the board a clear steer on priorities, says Sue Lloyd
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News
ISSB to launch May consultation on initial two-year workplan
The first three candidate projects are research into biodiversity, human capital, and human rights in value chains
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News
ISSB 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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News
ISSB requests further staff input on priorities for delayed agenda consultation
Board’s vice chair pledges feedback will be taken into account
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Features
Accounting: IASB risks annoying stakeholders
If nothing else, the appointment of Linda Mezon-Hutter to the International Accounting Standards Board promises to bring a much-needed breath of fresh air and dose of reality to the standard-setter’s sleepy proceedings.
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News
ISSB 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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News
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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Features
IASB's management commentary project faces identity crisis
Any regular follower of the International Accounting Standards Board is probably familiar with a particular recurring nightmare. It starts with good intentions but spirals into shifting project goals, missed targets, and unquantifiable hours of wasted time. Perhaps you awoke during July to find yourself observing the board’s July discussion of its management commentary project.