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An exposure draft proposes additional guidance on how two previously published Recommended Practice Guidelines can be applied by governments and public sector entities to report on sustainability programme information.
The regulator says that in times of economic uncertainty, companies should continually assess evolving risks and ensure those risks are clearly explained.
The amendments, designed to improve company information about long-term debt with covenants, are effective for annual reporting periods beginning in 2024 or later.
Proposed changes to the standard are designed to provide a reference framework for auditors when making judgements about audit evidence throughout the audit.
Association leaders in the environmental, social, and governance space discuss fast-approaching standards and what finance professionals need to do to prepare.
The Financial Reporting Council’s thematic review looks at the annual reports of 20 companies to draw out the features of better reporting and disclosures, whilst also highlighting areas for improvement.
A UK group, The Taskforce on Disclosures About Expected Credit Losses, has published a report to help preparers to recognise high-quality ECL disclosures.
