All financial reporting articles
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News
ISSB sets 120-day comment period on agenda priorities consultation
ISSB vice chair Sue Lloyd encountered significant pushback from committee members regarding the necessity of a shortened comment period
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News
G20 finance leaders and central bankers back ISSB progress on new reporting standards
The Financial Stability Board will work with ISSB and securities regulators to prepare a report on the progress of jurisdictions and firms on climate-related financial disclosures by October 2023
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News
IASB calls time on pensions, fair value disclosure project
Instead, board members are to develop proposals in March 2021 exposure draft for use by the board when drafting disclosure requirements in future
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News
IASB opts for ‘middle-ground’ over IAS 19, IFRS 13 disclosure changes
Chair Andreas Barckow sensed ‘limited appetite’ for taking forward the board’s proposals for a fresh approach to disclosure in IAS 19 and IFRS 13
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News
EFRAG task force issues latest draft sustainability standards
The release of the papers does not form part of any public consultation at this stage
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News
IFRS Foundation urged to address materiality in sustainability reporting
IFRSs focus on financial materiality and treat information as material if leaving out of an entity’s financial statements would influence investors’ decisions
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News
ClientEarth calls for climate change reporting improvement
The FRC’s supervisory priorities for the coming year include reporting on the impact of climate change, the COVID-19 pandemic and Brexit
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News
M&S pension trust picks Northern Trust for DB asset servicing
The £11bn DB scheme for the supermarket chain will receive global custody, financial reporting and analytical services
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News
IASB votes to pause work on IFRIC 14 project, rethinks way forward
‘The IASB have been struggling with this for some time, but there are no easy answers’
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News
UK asset manager body honing in on company climate risk reporting
Companies should report against TCFD framework by 2022
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News
International bodies seek to address corporate climate data demands
Standard setters collaborate on resource to help bridge TCFD “implementation gap”
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News
Corporate reporting ‘fails to provide meaningful impact information’
Alliance of civil society organisations calls for changes to EU non-financial reporting framework
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News
Corporate reporting bodies aim for alignment on sustainability standards
New two-year project responds to market demand
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News
Accounting roundup: Rulemakers risk running out of time, IASB chair warns
Also: UK questioned over EFRAG conflict; PIRC’s concerns over troubled bakery; FRC urges annual reports shake-up
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Analysis
Analysis: Is it time to scrap quarterly reporting for listed companies?
A tweet from the US president has renewed a discussion about the pros and cons of three-month updates