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World Accounting Report RSS feed

Climate change and IFRS

Online Published Date : 31 March 2021 | Appeared in issue: 24.02 - 31 March 2021

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..

Editorial

Online Published Date : 31 March 2021 | Appeared in issue: 24.02 - 31 March 2021

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..

US update: March 2021

Online Published Date : 31 March 2021 | Appeared in issue: 24.02 - 31 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..

International update: March 2021

Online Published Date : 31 March 2021 | Appeared in issue: 24.02 - 31 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..