The International Accounting Standards Board (IASB) has today published a consultation aimed at improving the requirements for recognising and measuring provisions on company balance sheets.

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Over 1,000 companies have referenced the International Sustainability Standards Board (ISSB) in their reports and 30 jurisdictions are making progress towards introducing ISSB Standards in their legal ...

In July 2023 the Financial Stability Board (FSB) announced that the work of the Task Force on Climate-related Financial Disclosures (TCFD) has been completed, with the ISSB Standards marking the ...

IFRS 9 is effective for annual periods beginning on or after 1 January 2018 with early application permitted. IFRS 9 specifies how an entity should classify and measure financial assets, financial ...

While meeting investor demand will be a key driver for many companies choosing to apply ISSB Standards voluntarily, as increasing numbers of jurisdictions take steps to introduce sustainability ...

Use of IFRS Accounting Standards by jurisdiction Analysis of use of IFRS Accounting Standards around the world Developing and maintaining the profiles To assess our progress towards the global ...

IAS 19 prescribes the accounting for all types of employee benefits except share-based payment, to which IFRS 2 applies. Employee benefits are all forms of consideration given by an entity in exchange ...

when an entity should adjust its financial statements for events after the reporting period; and the disclosures that an entity should give about the date when the financial statements were authorised ...

In June 2021 the International Organization of Securities Commissions (IOSCO) called on the IFRS Foundation to urgently establish a global baseline of investor-focused sustainability reporting ...

IAS 33 deals with the calculation and presentation of earnings per share (EPS). It applies to entities whose ordinary shares or potential ordinary shares (for example, convertibles, options and ...

After issuing a new IFRS Accounting Standard (Accounting Standard) or major amendment (new requirement), the International Accounting Standards Board (IASB) stands ready to act if evidence indicates a ...