News and Publications

EFRAG adds new technical explanations on ESRS

EFRAG has added new non-authoritative technical explanations to its compilation of explanations that are intended to assist stakeholders in the implementation of the European Sustainability Reporting Standards (ESRS).

ISSB publishes implementation insights podcast

The International Sustainability Standards Board (ISSB) has published its second podcast in a series titled 'ISSB Implementation Insights'. The podcast shares insights from the June 2024 meeting of the Transition Implementation Group on IFRS S1 and IFRS S2 (TIG).

IASB proposes amendments regarding translations to a hyperinflationary presentation currency

The International Accounting Standards Board (IASB) has published an exposure draft IASB/ED/2024/4 'Translation to a Hyperinflationary Presentation Currency (Proposed amendments to IAS 21)'. Comments are requested by 22 November 2024.

Webcast on implementing IFRS 19

The IASB has released a twenty-minute webcast offering an overview of the new accounting standard and its benefits for eligible subsidiaries as well as practical insights into its implementation.

IASB finalises volume 11 of annual improvements

The International Accounting Standards Board (IASB) has published 'Annual Improvements to IFRS Accounting Standards — Volume 11'. It contains amendments to five standards as result of the IASB's annual improvements project. The amendments are effective for annual reporting periods beginning on or after 1 January 2026.

GRI updates analysis tool on the SDGs and underlying targets

The Global Reporting Initiative (GRI) has updated its analysis tool on the UN Sustainable Development Goals (SDGs) and underlying targets.

GRI publishes Q&A on sustainability reporting in the EU

The Global Reporting Initiative (GRI) has published a document with frequently answered questions on sustainability reporting in the EU.

Report of the May 2024 Emerging Economies Group meeting

The 27th meeting of the IASB's Emerging Economies Group (EEG) was held on 28–29 May 2024. The IASB has published a full report of the meeting.

ESMA updates ESEF reporting manual

The European Securities and Markets Authority (ESMA) has published the annual update of its reporting manual on the European Single Electronic Format (ESEF).

Key insights from the 2024 IFRS Foundation Conference

The 2024 IFRS Foundation Conference was held in London on 24–25 June 2024 and featured a gathering of over 400 delegates from 60 countries. The conference provided perspectives on financial reporting and sustainability disclosure standards as well as insights from industry experts.