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Climate change and IFRS
The IASB has recently responded to requests for more guidance on how the effects of climate change should be reflected in financial statements by publishing some educational material. The document contains a table setting out references to a number..
Online Published Date:
31 March 2021
Appeared in issue:
24.02 - 31 March 2021
Editorial
As this month’s edition goes to press, more news about sustainability standards is breaking. The International Organisation of Securities Commissions (IOSCO) has issued a public statement announcing that it will work with the IFRS Foundation..
Online Published Date:
31 March 2021
Appeared in issue:
24.02 - 31 March 2021
What is the European position on sustainability standards?
While the European Union (EU) is preparing the way for the development of European sustainability standards, the IFRS Foundation recently sought feedback on the possibility of developing international standards for sustainability reporting. This..
Online Published Date:
31 March 2021
Appeared in issue:
24.02 - 31 March 2021
US update: March 2021
SEC – Update on sustainability reporting
Many people may be wondering what the US position on the IFRS Foundation’s proposals to create a Sustainability Standards Board might be. The acting chair of the US Securities and Exchange..
Online Published Date:
31 March 2021
Appeared in issue:
24.02 - 31 March 2021
International update: March 2021
IASB
The IASB convened a special meeting in early February at which it decided to extend the period for relief in respect of lease concessions granted to companies as a result of Covid-19. At its scheduled meeting later in the month, the main items..
Online Published Date:
31 March 2021
Appeared in issue:
24.02 - 31 March 2021