All International Accounting Standards Board (IASB) articles – Page 2
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FeaturesAccounting: 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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NewsIASB greenlights project on climate-related risks in financial reporting
However, there are ‘concerns,’ says IASB chair Andreas Barckow
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NewsISSB 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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NewsISSB 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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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 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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FeaturesAccounting: 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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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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FeaturesIASB'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.
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NewsISSB mulls decision to start sustainability standards projects without consultation discussion
The ultimate goal is to make the guidelines internationally valid
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ISSB to consult on workplan, strategic direction ‘by the end of the year’
The consultation will seek comments on activities such as outreach work, supporting implementation and applying the new disclosure standards and digital reporting
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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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IOSCO to rule on suitability of ISSB standards within months
The ISSB’s mission is to establish a global minimum baseline in sustainability reporting
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NewsIFRS Foundation, Value Reporting Foundation merger delayed
Plus: UK Financial Reporting Council (FRC) adds weight to calls for the ISSB to clarify application of materiality in sustainability reporting
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FeaturesA broader view on corporate pension disclosures
What is not to like? Finally, a principles-based approach to the disclosures in financial statements that aims to cut the clutter and home in on the material that is truly material.
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NewsIASB advisor warns on challenges posed by draft ISSB climate-reporting rules
Disclosure obligations proposed by ISSB would be ‘extremely difficult to model’
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NewsIASB to decide pensions disclosure project next steps in September
Chair warns of danger of extending the scope of the project beyond that originally envisaged at the start of the project
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FeaturesAccounting: IASB risks project duplication over sustainability
Looking back, the warning signs were clear. “The trustees of the IFRS Foundation are considering whether [we] should play a role in the development of sustainability reporting standards,” the March 2021 exposure draft explains.
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IASB to mull management commentary, ISSB remit overlap
Eumedion among respondents urging a rethink of management commentary approach
