The DRSC will assist the IFRS Foundation and the ISSB in further shaping the IFRS Sustainability Disclosure Standards.

The International Sustainability Standards Board (ISSB), established by the IFRS Foundation (IFRS), issued a comprehensive global baseline of disclosure standards to facilitate consistent and ...

The International Financial Accounting Standards Foundation is pushing forward on a proposal to set up an international sustainability standards board it would oversee along with the International ...

On 10 August 2023, the FCA issued another of its regular newsletters to primary market participants, Primary Market Bulletin 45 ("PMB 45"). This covers four topics: new IFRS sustainability and climate ...

Accounting and finance organizations for many multinational businesses are currently working to create plans for two separate lease accounting standards: the Financial Accounting Standards Board’s ASC ...

The International Financial Reporting Standards developed by the International Accounting Standards Board present guidelines for reporting the financial activities of a business. Similar to generally ...

A new conceptual framework for IFRS issued Thursday includes revisions to concepts for reporting assets, liabilities, income, and expenses. In completing the comprehensive project to change the ...

Interplay between the economic and accounting impact of new International Financial Reporting Standards (IFRS 17 Insurance Contracts and IFRS 9 Financial Instruments) is challenging the asset and ...

In the last three years, the International Accounting Standards Board or IASB has issued four new major International Financial Reporting Standards (IFRS). First on the list was the final version of ...

SANTA CRUZ PROVINCE, ARGENTINA - NOVEMBER 26: Glacial melting ice floats in Los Glaciares National Park, part of the Southern Patagonian Ice Field, the third largest ice field in the world, on ...