The International Sustainability Standards Board (ISSB), established by the IFRS Foundation (IFRS), issued a comprehensive global baseline of disclosure standards to facilitate consistent and ...
On 10 August 2023, the FCA issued another of its regular newsletters to primary market participants, Primary Market Bulletin 45 ("PMB 45"). This covers four topics: new IFRS sustainability and climate ...
The International Financial Reporting Standards Foundation formally launched the International Sustainability Standards Board on Wednesday and announced plans to consolidate the Value Reporting ...
The Tax & Accounting business of Thomson Reuters has released two new modules for its Checkpoint online research service aimed at improving single audits and International Financial Reporting ...
Forbes contributors publish independent expert analyses and insights. I am an attorney who writes about ESG policy, laws, and regulations. The International Sustainability Standards Board recently ...
This engagement reflects JA Solar’s ongoing efforts to integrate international best practices into its sustainability governance, thus reinforcing transparency, building trust, and delivering ...
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Determining the location of your organisation’s IFRS sustainability disclosures
As the date for the mandatory adoption of IFRS sustainability disclosure standards, IFRS S1 (General Requirements for ...
Our research project was funded by the Association of Chartered Certified Accountants in the UK. Our research project was funded by the Association of Chartered Certified Accountants in the UK Our ...
LONDON--(BUSINESS WIRE)--The impact on shareholders’ equity of transition to the new IFRS 17 accounting standard is considerably more pronounced for life insurers than their non-life counterparts, ...
MONTREAL, Nov. 13, 2025 /CNW/ - The Canadian Securities Administrators (CSA) has published a Notice and Request for Comment for proposed amendments and changes to National Instrument 52-112 Non-GAAP ...
(a) In the adoption of IFRS 9, there was a change in the calculation model of incurred loss (IAS 39) to expected loss, considering forward-looking information. On BRGAAP, the concept of Expected Loss ...
JA Solar has hosted a delegation from the Beijing Office of the IFRS Foundation for high-level discussions aimed at advancing sustainability reporting across the PV sector. The dialogue focused on ...
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