Archive

Malaysia revises accounting standard for private entities

IFAC/CIMA: One in three governments adopt accrual accounting, with 56% expected to by 2030

The role of ethics in a deregulated world

As the International Ethics Standards Board for Accountants (IESBA) convened in Lisbon for its first annual conference on 15 September, financial markets were getting to grips with fresh hints of deregulation coming from the US and Europe.

AASB issues educational material on GHG emissions disclosures

IASB climate examples: Nick Anderson on fixing what is not broken

IASB publishes illustrative examples for reporting climate-related uncertainties in financial statements

Nepal consults on approach to ISSB adoption

Regulators and standards setters urge time limits on ISSB proposed Scope 3 disclosures relief

In responses to IFRS S2 amendments consultation

Jurisdictional profiles illustrate fragmented ISSB adoption

Approaches to scopes, timelines and assurance vary amongst jurisdictions, whilst several have modified the transitional reliefs

Japanese standard setters meet with EFRAG in Brussels

Canadian Accounting Standards Board issues guidance for private companies on accounting for climate risks