Accounting and reporting

• New ESG reporting metrics released by World Economic Forum

  A set of universal environmental, social, and governance (ESG) measures and disclosures released by the World Economic Forum is designed to help companies report nonfinancial disclosures.

• Consistency sought in sustainability, corporate reporting through global effort

  IFAC called for the creation of a new sustainability accounting standards board, and five global organizations committed to working together toward unified corporate reporting.

• IASB issues standards amendments in response to IBOR reform

  The International Accounting Standards Board has issued a final package of standards amendments relating to ongoing reform of interbank offered rates.

• Regulators step back from action on current IFRS 16 amendment use

  UK companies using the lease accounting standard’s COVID-19 amendment before its likely autumn adoption by the EU will not face regulatory action.

• Key IASB proposal needs changes, AICPA committee says

  The IASB’s proposal for changing general presentation and disclosure rules should have more structure and guidance, according to the AICPA’s Financial Reporting Executive Committee.

• FRC proposes UK and Ireland accounting standards amendments

  The UK regulator has set out amendments relating to going concern and COVID-19-related rent concessions.

• UK's FRC provides guidance for accounts' preparation amid COVID-19

  The UK regulator’s guidance for companies’ reporting amid COVID-19 covers judgements and estimates, going concern viability statements, and more.

• Finance speaks up in the COVID-19 crisis

  One finance executive shares how focus and communication were key to navigating the early days of the coronavirus pandemic.

• IASB postpones new liabilities guidance effective date by one year

  The effective date of the International Accounting Standards Board’s new accounting guidance on classification of liabilities has been delayed by one year.

• FRC sets out disclosure expectations and AGM best practice

  The UK regulator issued guides to external reporting in the pandemic and Q&A guidance on annual meetings.

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