Archive

  • IASB votes to extend deferred tax reporting relief to SMEs

    04 May 2023

    Members voted to introduce a temporary relief from accounting for deferred taxes related to Pillar Two rules in the IFRS for SMEs Accounting Standard

  • IFRS S1's one year relief... a relief for the ISSB as much as preparers?

    04 May 2023

    SASB integration not a straightforward affair

  • Proposals for transition plan disclosures voted down at US banks' AGMs

    03 May 2023

    Shareholders at Bank of America, Wells Fargo and Goldman Sachs voted against resolutions to disclose their plans for achieving net zero emissions targets

  • Department for Business and Trade deputy director unpacks UK approach to ISSB endorsement

    28 April 2023

    Andrew Death says government will review suitability of standards in the UK before making a decision on mandating them

  • EFRAG CEO responds to concerns around ESRS granularity

    27 April 2023

    Saskia Slomp says materiality assessment will reduce number of data points in sustainability standards, in response to corporate criticism of reporting burden

  • Japanese insurers and their investee companies divided over non-financial disclosures

    25 April 2023

    A survey by Japan's Life Insurance Association has found

  • JURI adopts more ambitious position on CSDDD than Council

    25 April 2023

    No carve out for financial institutions and downstream value chain included

  • EFRAG moves forward with adoption advice on IASB's Pillar 2 exemptions

    25 April 2023

    Financial Reporting Board votes to open public consultation on its Draft Endorsement Advice on amendments to IAS 12

  • ISSB ratifies ED on methodology for internationalising SASB standards

    20 April 2023

    Consultation on proposed approach open for 90 days

  • Canadian Sustainability Standards Board to drive 'urgent' adoption of ISSB standards

    20 April 2023

    Newly appointed chair, Charles-Antoine St-Jean, tells Corporate Disclosure his approach to adopting ISSB standards and contributing to the international body's future standards