This author has yet to write their bio.Meanwhile lets just say that we are proud Husam Shareef contributed a whooping 188 entries.
EFRAG has published three non-authoritative implementation guidance documents on European Sustainability Reporting Standards (ESRS): EFRAG IG 1 ‘Materiality Assessment’, EFRAG IG 2 ‘Value Chain’ and EFRAG IG 3 ‘ESRS Datapoints’.
The International Sustainability Standards Board (ISSB) has posted the agenda for its meeting, which will be held in a hybrid format (virtual and in Frankfurt) on 12 June 2024. The ISSB will be discussing the enhancement of the Sustainability Accounting Standards Board (SASB) standards.
International Financial Reporting for Non-Profit Organisations (IFR4NPO), an initiative to develop the first internationally applicable financial reporting guidance for non-profit organisations, has released ‘International Non-Profit Accounting Guidance, Part 3’.
On 30 May 2024, the IASB offered the second of a series of live webinars aimed at facilitating a comprehensive understanding of the recently issued IFRS 18 ‘Presentation and Disclosure in Financial Statements’.
EFRAG and the IASB are offering two educational sessions on IFRS 18 ‘Presentation and Disclosure in Financial Statements’. The interactive webinars will introduce the main requirements and focus on certain requirements set out in the standard. Beside gaining a better understanding of the new requirements, the aim is to identify the resulting practical challenges.
EFRAG has published the third set of technical explanations to assist stakeholders in the implementation of the European Sustainability Reporting Standards (ESRS).
The Association of Chartered Certified Accountants (ACCA) has published a document titled ‘Sustainability Reporting—SME Guide’. The guide is intended to support small- and medium-sized entities (SMEs) to disclose sustainability-related information that regulators and stakeholders increasingly demand.
The International Accounting Standards Board (IASB) has issued ‘Amendments to the Classification and Measurement of Financial Instruments (Amendments to IFRS 9 and IFRS 7)’ to address matters identified during the post-implementation review of the classification and measurement requirements of IFRS 9 ‘Financial Instruments’. The amendments are effective for reporting periods beginning on or after 1…
During the IOSCO annual meeting in Athens, the IFRS Foundation unveiled its inaugural Jurisdiction Guide to assist regulators in implementing the ISSB Standards. The guide aims to help jurisdictions navigate their adoption or alignment processes, ensuring consistent and comparable sustainability-related disclosures across markets.
Following the IASB and ISSB meetings this month, we have analysed the work plan on the IFRS Foundation website to see what changes have resulted from the meetings and other developments since the work plan was last revised in April 2024.