Accounting and reporting

ESG reporting: Ready or not, here it comes

An AICPA & CIMA leader focused on ESG explains the difference between ESG and sustainability, and why governance is sometimes a forgotten part of ESG, in this podcast episode with transcript.

ISSB to allow year of relief for companies’ sustainability disclosures

First-year reporting companies do not need to disclose risks beyond climate; IESBA publishes proposed work plan.

IOSCO sets out vision for global assurance framework

Two other international standard setters praise the report; IASB announces a project exploring link between company financial statements and climate risks.

IASB proposes narrow-scope amendments to IFRS 9

This week’s roundup examines the recent developments in corporate reporting, including guidance for audit firms from the UK Financial Reporting Council.

IESBA releases guidance for PIE revisions; UK plans to reduce carbon emissions

This week’s roundup examines the latest developments in corporate reporting, along with the UK government’s plans to reduce carbon emissions.

UK businesses could save money under new data laws; FRC revises TAS 100

This week’s roundup examines developments in corporate reporting, along with an announcement on the UK’s sustainability partnership with Canada.

Engagement, consistency key to bridging climate reporting gaps

The percentage of companies disclosing climate-related information is increasing each year, but many preparers continue to face challenges reporting governance information.

IESBA releases final code revisions to group audits

Read a roundup of recent developments affecting finance professionals, including an update from the UK Endorsement Board on IAS 12 reforms.

UK unveils scheme for energy-intensive companies; IESBA proposes code revisions

This roundup examines the UK government’s plan to support energy-intensive businesses and the IESBA’s exposure draft on tax planning.

First global sustainability standards approach the finish line

The International Sustainability Standards Board announces that IFRS S1 and IFRS S2 will be released in June and effective for some companies in 2024.

How CFOs are handling the push for more ESG reporting

Increasing environmental, social, and governance disclosures create challenges for CFOs — here’s how four CFOs are dealing with them.

UK sets out plan to regulate cryptoassets; FRC opens consultation

The IASB has published a document explaining priorities for a project related to business combinations.

New audit rules proposed for LCEs; CMA scrutinises ‘greenwashing’

This roundup examines the IAASB’s proposed auditing standard for less-complex entities and an update on the CMA’s ongoing work into misleading green claims.

IPSASB and GSSB seek comment on exposure drafts

Read a roundup of the recent developments in corporate reporting.

UK energy support scheme; IAASB objectives for auditing standards

Read a roundup of the latest developments in corporate reporting and an update on the UK Government’s new business energy support scheme.

IASB publishes exposure draft on proposed amendments to income taxes standard

The exposure draft aims to clarify the implications of the OECD’s Pillar Two model rules on IAS 12, Income Taxes.

ISSB provides Scope 3 guidance; FRC announces areas of focus in 2023

Read a roundup of the recent developments in corporate reporting, including IAASB guidance on group audits.

ISSB defines sustainability; FRC proposes revisions to revenue and lease standards

Read a roundup of the recent developments in corporate reporting, including UK government legislation on flexible working.

Financial institutions call for adoption of framework to account for nature loss

150 organisations ask leaders at a United Nations conference in Montreal to adopt the Global Biodiversity Framework.

IASB proposes narrow-scope amendments to income taxes standard; EU directive addresses board diversity

Read a roundup of the latest developments in corporate reporting, including audit support measures from the FRC.

Accounting and reporting

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