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Accounting standards
IFAC’s PAIB highlights key areas where accountants can drive change.
IPSASB proposes limited-scope updates to accrual-basis standard; FRC launches discussion paper on digital reporting.
UKEB seeks stakeholder feedback on IFRS 18; IPSASB calls for academic contributions to accounting research.
Also, the IASB issued climate-related reporting guidance.
Also, the FRC published a report detailing key achievements and highlights from the past year.
Changes to the application process are intended to ensure that the Code is helping to reduce reporting burdens.
Also, the UKEB seeks stakeholder views on IFRS 18; the IAASB publishes guidance on ISA for less complex entities.
Also, the IASB’s review of IFRS 9 determines the standard is working as intended, with further enhancements probable.
A collaboration of the IFRS Foundation and the International Finance Corporation aims to strengthen capital markets by promoting consistency in sustainability reporting.
New reports and resources from IFAC offer guidance for professional accountants to lead their organisations in this transformative era.
Also, the IASB moves to finalise practice statement revisions to support integrated reporting.
Also, the Global Reporting Initiative seeks feedback on revisions to labour standards.
Also, IFAC responds to IESBA’s ethics standards for sustainability reporting.
Also, IFAC pays tribute to AICPA & CIMA leader Barry Melancon.
Jurisdictions representing over half the global economy by GDP move towards aligning sustainability disclosure standards with those of the ISSB.
Also, the Global Reporting Initiative releases CSRD reporting guidance for companies.
Also, the UK Sustainability Disclosure Technical Advisory Committee appoints 15 members.
The IASB also proposes targeted changes to account for renewable electricity contracts with specified characteristics.
Also, the ISSB publishes sustainability taxonomy to support companies and investors.
ISSB begins work on biodiversity project; IASB starts review on accounting for intangibles.
