IFRS Sustainability Standards are developed to enhance investor-company dialogue so that investors receive decision-useful, globally comparable sustainability-related disclosures that meet their ...

Over 1,000 companies have referenced the International Sustainability Standards Board (ISSB) in their reports and 30 jurisdictions are making progress towards introducing ISSB Standards in their legal ...

The 2024 IFRS Foundation Integrated Thinking and Reporting Conference—organised in partnership with the Italian Foundation for Business Reporting (O.I.B.R.)—took place on 18 October in Milan. The ...

IFRS S2 is effective for annual reporting periods beginning on or after 1 January 2024 with earlier application permitted as long as IFRS S1 General Requirements for Disclosure of ...

The International Accounting Standards Board (IASB) has concluded its Post-implementation Review of IFRS 15 Revenue from Contracts with Customers, finding that the Standard is working as intended and ...

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In July 2023 the Financial Stability Board (FSB) announced that the work of the Task Force on Climate-related Financial Disclosures (TCFD) has been completed, with the ISSB Standards marking the ...

While meeting investor demand will be a key driver for many companies choosing to apply ISSB Standards voluntarily, as increasing numbers of jurisdictions take steps to introduce sustainability ...

After issuing a new IFRS Accounting Standard (Accounting Standard) or major amendment (new requirement), the International Accounting Standards Board (IASB) stands ready to act if evidence indicates a ...

IAS 33 deals with the calculation and presentation of earnings per share (EPS). It applies to entities whose ordinary shares or potential ordinary shares (for example, convertibles, options and ...

Use of IFRS Accounting Standards by jurisdiction Analysis of use of IFRS Accounting Standards around the world Developing and maintaining the profiles To assess our progress towards the global ...