IASB webcast on power purchase agreements
The IASB has released a webcast on its exposure draft IASB/ED/2024/3 ‘Contracts for Renewable Electricity (Proposed amendments to IFRS 9 and IFRS 7)’.
This author has yet to write their bio.Meanwhile lets just say that we are proud Husam Shareef contributed a whooping 187 entries.
The IASB has released a webcast on its exposure draft IASB/ED/2024/3 ‘Contracts for Renewable Electricity (Proposed amendments to IFRS 9 and IFRS 7)’.
The International Sustainability Standards Board (ISSB) has released a podcast hosted by ISSB Chair Emmanuel Faber and ISSB Vice-Chair Sue Lloyd discussing the latest developments around the ISSB.
The IFRS Foundation has announced a new webcast series titled ‘Perspectives on sustainability disclosure’ with the first webinar to take place on 30 May 2024.
The Sustainability Consultative Committe (SCC) met via video conference call on 29 April 2024. A summary of the meeting is now available.
The Due Process Oversight Committee (DPOC) met via video conference call on 21 March 2024. A summary of the meeting is now available.
The US Securities and Exchange Commission (SEC) has published a statement setting out that when financial statements that apply IFRS 19 ‘Subsidiaries without Public Accountability: Disclosures’ are included in SEC filings, these likely need to be supplemented with additional disclosures.
The IASB will meet in London on 20 and 22 May 2024. We have posted our pre-meeting summaries for the meeting that allow you to follow the IASB’s decision making more closely. We summarised the agenda papers made available by the IASB staff and point out the main issues to be discussed by the IASB…
The IFRS Foundation has updated its guide titled ‘Transition to integrated reporting: A guide to getting started’ to help entities implement IFRS S1 and IFRS S2.
The European Union has published a Commission Regulation endorsing ‘Supplier Finance Arrangements (Amendments to IAS 7 and IFRS 7)’ issued by the IASB in May 2023.
The Institute of Chartered Accountants of Scotland (ICAS) and the Integrated Reporting Committee of South Africa (IRC) have each published documents that discuss the concept of materiality in financial and sustainability reporting.