All International Accounting Standards Board (IASB) articles
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AnalysisMateriality emerges as a core concept
Jonathan Bailey highlights the importance of financial materiality in standard setting, particularly for topics like biodiversity and human capital
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NewsIASB proposes illustrative examples to improve climate-related reporting
The proposals come in response to strong demand from investors who have complained that companies often fail to back up climate-related statements
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NewsIASB faces tough choices on pollution pricing mechanism accounting
Chair Andreas Barckow says that although the issue ‘is not prevalent and material right now’, that position could change
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NewsISSB standards embraced by over half of global economy, claims chair
More than 20 jurisdictions have already decided to use or are taking steps to introduce ISSB standards in their legal or regulatory frameworks, says Emmanuel Faber
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NewsISSB vice chair warns on ‘peril’ of ignoring non-mandatory guidance
Sue Lloyd’s comments come as businesses and investors prepare for their first full year of sustainability reporting under the ISSB’s standards
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NewsISSB to issue feedback statement, urged to tread carefully on human rights
The ISSB will prioritise support for jurisdictions applying International Financial Reporting Standard S1 and IFRS S2
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NewsInstitutions call for adoption of ISSB-based disclosure rules by 2025
Other asset owners calling for a speedy adoption of the standards include the UN Joint Staff Pension Fund, Now:Pensions, Allianz and North East Scotland Pension Fund
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NewsIASB releases final ruling on green transition accounting teaser
While companies are making generous statements about their net zero commitments in public, they are failing to account for the cost of those pledges
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NewsIASB to consult on accounting for climate-commitments
The board agreed to issue the proposed guidance, which is subject to drafting changes, on a 120-day comment period
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NewsISSB prioritises support for companies implementing new sustainability standards
The agenda consultation was an opportunity for the board to “touch base” with its constituents and seek feedback, says Sue Lloyd
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NewsIFRS committee confirms it will not tackle net zero accounting
The International Accounting Standards Board is expected to review the committee’s decision at its April meeting
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NewsNo new accounting rules for net zero, IFRS committee decides
International standards, in particular IAS 37, deemed to provide ‘adequate basis’
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AnalysisAccounting standards: stuck between practicalities and principles on climate change
The International Accounting Standards Board is considering changing its rules on how companies make disclosures about climate-related and other so-called uncertainties in financial statements
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NewsIASB to explore options to improve accounting for climate, other risks
The board will likely focus on targeted changes covering topics such as estimates, disaggregation and materiality
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FeaturesAccounting: Corporate reporting at a crossroads
When the definitive history of modern corporate reporting is written, historians will no doubt step back in awe. They will marvel at the International Accounting Standards Board’s (IASB) decision to issue its management commentary proposals only to inherit the integrated reporting framework and then waste substantial energy grappling with the complexities of aligning or even merging the two.
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NewsISSB seeks input on future research projects and workplan priorities
Expectations on the board to embark on new research and standard-setting projects must take account of the limits on the board’s resources, Faber says
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FeaturesAccounting: Connectivity between ISSB and IASB on accounting standards
If you think we all agreed on what connectivity is, you are probably wrong. At least that is what the International Accounting Standards Board’s vice-chair Linda Mezon-Hutter seemed to imply at a recent meeting of the IFRS Foundation’s Accounting Standards Advisory Forum (ASAF).
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NewsISSB 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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FeaturesAccounting: IFRS’s Kono says no
On the face of it, the staff at the International Sustainability Standards Board (ISSB) have done a good job so far.
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NewsIASB greenlights project on climate-related risks in financial reporting
However, there are ‘concerns,’ says IASB chair Andreas Barckow
