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The board’s amendment removes the uncertainty on whether the exemption from recognising deferred tax applies to leases and decommissioning obligations.
The proposal extends the scope of sustainability disclosures to more entities and provides greater detail on the information that should be included in sustainability reports.
The UK’s Financial Reporting Council issued advice for companies on how to report transparently and effectively when departing from parts of the UK Corporate Governance Code.
The UK government issued a set of equivalence decisions across several financial services areas for firms from EU and European Economic Area states and set out finance initiatives for greening the economy.
IFAC called for the creation of a new sustainability accounting standards board, and five global organizations committed to working together toward unified corporate reporting.
The effective date of the International Accounting Standards Board’s new accounting guidance on classification of liabilities has been delayed by one year.
The IASB is proposing to delay the effective date of an amendment to IAS 1 and is consulting on a proposed amendment to IFRS 16 to make it easier for lessees to account for COVID-19-related rent concessions.
Proposals issued by the International Accounting Standards Board would require information in financial statements to be focused more on financial performance.
In an effort to make it easier for companies to make materiality judgements, the International Accounting Standards Board (IASB) issued a clarified definition of “material”.
Here’s what organisations need to consider as they implement the new Financial Accounting Standards Board rules—and why it’s smart to start that work promptly.
The US Financial Accounting Standards Board proposed an Accounting Standard Update (ASU) designed to simplify and improve financial reporting associated with consolidation of variable-interest entities (VIEs).
The International Accounting Standards Board (IASB) issued a standard for insurance contracts to help investors and others better understand insurers’ risks exposure, profitability, and financial position.
