News and Publications

Two ESMA documents aimed at consistent sustainability reporting

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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)'.
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IASB completes post-implementation review of the impairment requirements in IFRS 9

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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.
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TNFD publishes sector guidance

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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.
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EFRAG publishes report on connectivity

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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.
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New and revised pronouncements as at 30 June 2024

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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…
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Recordings from the Sustainability Standards Conference 2024

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Recordings have been published from the Sustainability Standards Conference 2024 that was held on 10 June 2024.
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IPSASB develops climate-related disclosure standard for the public sector

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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.
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IVSC perspectives paper on tangible assets

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The International Valuation Standards Council (IVSC) has issued a new perspectives paper focusing on the inspection of tangible assets in the valuation process.
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Ghana publishes roadmap for ISSB standards adoption

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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.
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Recording of the third IASB webinar on IFRS 18 implementation

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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'.
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