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Europe update: October 2021
It is not surprising in the light of EFRAG’s extended remit that hardly a day goes by without some news item being released. These include the usual range of announcements and reminders of events and regular meetings, advertisements for staff..
Online Published Date:
31 October 2021
Appeared in issue:
24.08 - 25 November 2021
Companies fall short on reporting on climate change
Two organisations, Carbon Tracker and the Climate Action Project, recently published a joint study,1 which found that companies that are major carbon emitters are not making relevant disclosures in the financial statements about how they are..
Online Published Date:
31 October 2021
Appeared in issue:
24.08 - 25 November 2021
FRC reports on latest findings on audit quality inspections
Each summer, the UK’s Financial Reporting Council (FRC) reports on the latest findings from its audit quality inspections. Despite the broader focus on audit quality since the collapse of Carillion in January 2018, the message resulting from..
Online Published Date:
31 October 2021
Appeared in issue:
24.08 - 25 November 2021
International update: October 2021
The latest IASB meeting was the first time the Board members have met face to face since March 2020, although three members from New Zealand, South Africa, and Brazil were still working remotely. Recent changes to the composition of the Board meant..
Online Published Date:
31 October 2021
Appeared in issue:
24.08 - 25 November 2021
Editorial
In September, IASB chairman Andreas Barckow gave his inaugural speech at the Board’s annual conference for standard-setters from around the world, which this year was, once again, held virtually. The new chairman is no stranger to the event,..
Online Published Date:
31 October 2021
Appeared in issue:
24.08 - 25 November 2021