All International Accounting Standards Board articles
-
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
-
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
-
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
-
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.
-
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’
-
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
-
News
ISSB mulls decision to start sustainability standards projects without consultation discussion
The ultimate goal is to make the guidelines internationally valid
-
News
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
-
News
IASB 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
-
News
IOSCO to rule on suitability of ISSB standards within months
The ISSB’s mission is to establish a global minimum baseline in sustainability reporting
-
News
IFRS 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
-
News
IASB advisor warns on challenges posed by draft ISSB climate-reporting rules
Disclosure obligations proposed by ISSB would be ‘extremely difficult to model’
-
News
IASB 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
-
News
IASB to mull management commentary, ISSB remit overlap
Eumedion among respondents urging a rethink of management commentary approach
-
Features
Accounting: IASB shortlist of projects hits a snag
The best laid plans of mice and men often go awry. Or so they say. March was supposed to be the month when the International Accounting Standards Board (IASB) whittled down its shortlist of potential standard-setting projects for a final vote in April. But nothing ever goes to plan.
-
News
IASB pushes back final vote on climate-reporting project
Shortlist of potential projects includes climate-related risks, cryptocurrencies, pollutant-pricing mechanisms, and the statement of cash flows
-
News
IASB receives ‘mixed feedback’ to IAS 19 disclosure revamp
Disclosure proposals prompted “rethink” of pensions footnote by reassessing what information was or was not relevant
-
News
IASB calls a halt to IFRIC 14 DB refund project
A total of 11 IASB members out of 12 backed the decision to cease work on the project
-
News
UK, EU DB accounting position broadly favourable, consultants say
Accounting experts at WTW reported discount rates across a range of plan maturities of between 1.8% and 2% per annum
-
News
Sustainability reporting poses new challenges for standard setters, stakeholders
Connectivity between the IASB’s work and the ISSB’s efforts was ‘the elephant in the room’
