News and Publications

IASB proposes illustrative examples on climate-related and other uncertainties in the financial statements

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The International Accounting Standards Board (IASB) has published an exposure draft IASB/ED/2024/6 'Climate-related and Other Uncertainties in the Financial Statements (Proposed illustrative examples)'. Comments are requested by 28 November 2024.
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GRI and TNFD publish interoperability table

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The Global Reporting Initiative (GRI) and the Taskforce on Nature-related Financial Disclosures (TNFD) have published a guidance document and a mapping table that provide an overview of where the TNFD recommendations and GRI standards are aligned.
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IASB proposes amendments to IFRS 19

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The International Accounting Standards Board (IASB) has published an exposure draft IASB/ED/2024/5 'Amendments to IFRS 19 'Subsidiaries without Public Accountability: Disclosures''. Comments are requested by 27 November 2024.
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EFRAG adds new technical explanations on ESRSs

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EFRAG has added new non-authoritative technical explanations to its compilation of explanations that are intended to assist stakeholders in the implementation of the European Sustainability Reporting Standards (ESRSs).
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EFRAG adds new technical explanations on ESRS

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EFRAG has added new non-authoritative technical explanations to its compilation of explanations that are intended to assist stakeholders in the implementation of the European Sustainability Reporting Standards (ESRS).
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ISSB publishes implementation insights podcast

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The International Sustainability Standards Board (ISSB) has published its second podcast in a series titled 'ISSB Implementation Insights'. The podcast shares insights from the June 2024 meeting of the Transition Implementation Group on IFRS S1 and IFRS S2 (TIG).
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IASB proposes amendments regarding translations to a hyperinflationary presentation currency

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The International Accounting Standards Board (IASB) has published an exposure draft IASB/ED/2024/4 'Translation to a Hyperinflationary Presentation Currency (Proposed amendments to IAS 21)'. Comments are requested by 22 November 2024.
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Webcast on implementing IFRS 19

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The IASB has released a twenty-minute webcast offering an overview of the new accounting standard and its benefits for eligible subsidiaries as well as practical insights into its implementation.
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IASB finalises volume 11 of annual improvements

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The International Accounting Standards Board (IASB) has published 'Annual Improvements to IFRS Accounting Standards — Volume 11'. It contains amendments to five standards as result of the IASB's annual improvements project. The amendments are effective for annual reporting periods beginning on or after 1 January 2026.
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GRI updates analysis tool on the SDGs and underlying targets

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The Global Reporting Initiative (GRI) has updated its analysis tool on the UN Sustainable Development Goals (SDGs) and underlying targets.
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