This author has yet to write their bio.Meanwhile lets just say that we are proud Husam Shareef contributed a whooping 184 entries.
The European Securities and Markets Authority (ESMA) has published a ‘Final Report on the Guidelines on Enforcement of Sustainability Information (GLESI)’ and a ‘Public Statement on the first application of the European Sustainability Reporting Standards (ESRS)’.
The IASB has completed its post-implementation review of the impairment requirements in IFRS 9 ‘Financial Instruments’. The summary report published today shows that the standard works as intended and provides useful information to users of financial instruments.
The Taskforce on Nature-related Financial Disclosures (TNFD) has published the first set of additional sector guidance. The guidance includes recommended sector-specific metrics for disclosure in line with the TNFD recommendations published in September 2023.
EFRAG has published a paper titled ‘Connectivity considerations and boundaries of different Annual Report sections’ that sets out the conceptual foundations, categories and benefits of connectivity.
Our popular summary of new and revised financial and sustainability reporting requirements, updated for financial reporting periods ending on 30 June 2024. This listing can be used to perform a quick check that new financial and sustainability reporting requirements such as new and revised accounting and sustainability disclosure standards and interpretations, and amendments to standards…
Recordings have been published from the Sustainability Standards Conference 2024 that was held on 10 June 2024.
The International Public Sector Accounting Standards Board (IPSASB), with support from the World Bank, is currently developing a climate-related disclosures standard for the public sector. This will be the first IPSASB Sustainability Reporting Standard (IPSASB SRS) and a draft for public comment is expected in Q4 2024.
The International Valuation Standards Council (IVSC) has issued a new perspectives paper focusing on the inspection of tangible assets in the valuation process.
The Institute of Chartered Accountants, Ghana (ICAG) has published a roadmap for the adoption of IFRS S1 and IFRS S2. The document sets out three phases for the adoption.
On 6 June 2024, the IASB offered the third of a series of live webinars aimed at facilitating a comprehensive understanding of the recently issued IFRS 18 ‘Presentation and Disclosure in Financial Statements’.