The IFRS Foundation has published a podcast on the developments of the IFRS Interpretations Committee (IFRS IC) during the first quarter of 2024.

The Sustainability Standards Board of Japan has published three exposure drafts that propose sustainability disclosure standards for Japan. The exposure drafts incorporate all requirements of the standards of the International Sustainability Standards Board (ISSB) and add, where necessary, jurisdiction-specific options entities can elect to apply.

The IFRS Foundation is seeking Trustees from Africa, two from Asia-Oceania, and one from any part of the world (‘at large’) for terms beginning on 1 January 2025.

The Global Reporting Initiative (GRI) has published three new documents titled ‘Guides for Policy Makers’. The guides cover double materiality, due diligence and the Corporate Sustainability Reporting Directive (CSRD).

The IASB has issued the latest issue of ‘Investor Perspectives’. In this edition, IASB Board member Zach Gast discusses proposed enhancements to acquisitions reporting and the revisions in Exposure Draft (ED) ‘Business Combinations — Disclosures, Goodwill and Impairment’ that aim to equip investors with better tools for evaluating companies’ acquisitions.