News and Publications

IFRS Foundation publishes updated guide on using the IR Framework with the ISSB standards

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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.
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European Union formally adopts amendments to IAS 7 and IFRS 7

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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.
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ICAS and IRC examine the materiality concept in financial and sustainability reporting

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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.
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GRI starts new publication series on the CSRD

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The Global Reporting Initiative (GRI) has set up a new publication series titled 'CSRD Essentials'. In the series, GRI explores the EU mandatory sustainability reporting requirements under the Corporate Sustainability Reporting Directive (CSRD).
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ISSB opens permanent Montreal office

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The International Sustainability Standards Board (ISSB) has opened a permanent office in Montreal to cement its presence in Canada.
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Agenda for the May 2024 Management Commentary Consultative Group meeting

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The Management Commentary Consultative Group of the IFRS Foundation will meet via video conference call on 21 May 2024. An agenda for the meeting is now available.
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Pre-meeting summaries for the May 2024 ISSB meeting

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The ISSB will meet in Montreal on 16 May 2024. We have posted our pre-meeting summaries for the meeting that allow you to follow the ISSB’s decision making more closely. We summarised the agenda papers made available by the ISSB staff and point out the main issues to be discussed by the ISSB and the…
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IASB continues webcast series on proposed enhancements to disclosure requirements for business combinations

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The IASB has released the second webcast in its series aimed at discussing and seeking feedback on Exposure Draft ‘Business Combinations — Disclosures Goodwill and Impairment’. The webcast series focuses on improving the transparency and quality of information provided by companies regarding acquisitions, while also considering the feasibility of implementation from a cost perspective.
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Romanian translations of the ISSB Standards

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The IFRS Foundation has published Romanian translations of IFRS S1 'General Requirements for Disclosure of Sustainability-related Financial Information' and IFRS S2 'Climate-related Disclosures'.
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IASB webcast series on proposed enhancements to disclosure requirements for business combinations

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The IASB has launched a webcast series aimed at discussing and seeking feedback on Exposure Draft ‘Business Combinations — Disclosures Goodwill and Impairment’. The webcast series focuses on improving the transparency and quality of information provided by companies regarding acquisitions, while also considering the feasibility of implementation from a cost perspective.
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