News and Publications

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…

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.

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.

Accountancy Europe has launched a new publication series titled ‘ESRS perspectives’. The first paper in the series discusses the concept of materiality assessment under European Sustainability Reporting Standards (ESRS).

At its meeting on 4 June 2024, the Financial Accounting Standards Board (FASB) discussed its project on accounting for government grants and decided, essentially, to propose to insert the requirements of IAS 20 'Accounting for Government Grants and Disclosure of Government Assistance' into US generally accepted accounting principles (US GAAP).