All articles by Stephen Bouvier – Page 6
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FeaturesAccounting: Packed agenda as ISSB takes shape
ISSB board aims to finalise its first two sustainability standards by the end of the year A consultation on the ISSB’s work priorities is planned for later this year The role of materiality in sustainability reporting remains a hotly debated topic
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ISSB to consult on workplan, strategic direction ‘by the end of the year’
The consultation will seek comments on activities such as outreach work, supporting implementation and applying the new disclosure standards and digital reporting
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NewsIASB 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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NewsFRC issues roadmap for reboot of UK corporate governance oversight
A consultation on the changes is scheduled to take place from the first quarter of next year
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IOSCO to rule on suitability of ISSB standards within months
The ISSB’s mission is to establish a global minimum baseline in sustainability reporting
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NewsIFRS Foundation, Value Reporting Foundation merger delayed
Plus: UK Financial Reporting Council (FRC) adds weight to calls for the ISSB to clarify application of materiality in sustainability reporting
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FeaturesA broader view on corporate pension disclosures
What is not to like? Finally, a principles-based approach to the disclosures in financial statements that aims to cut the clutter and home in on the material that is truly material.
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NewsISSB achieves quorum with announcement of two new appointments
Sustainability rulemaker will be able to hold its inaugural public meeting next month
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NewsIFRS Foundation to finalise ISSB member recruitment by autumn, chair says
ISSB will begin redeliberation of the two draft standards as soon as a quorate board of eight members is in place
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NewsIASB advisor warns on challenges posed by draft ISSB climate-reporting rules
Disclosure obligations proposed by ISSB would be ‘extremely difficult to model’
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NewsFRC wants actuaries to focus more on climate, ESG risks
‘As the importance of climate change risks continues to grow it is critical that actuaries consider these risks in the course of their work,’ says FRC
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NewsIASB to decide pensions disclosure project next steps in September
Chair warns of danger of extending the scope of the project beyond that originally envisaged at the start of the project
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FeaturesAccounting: IASB risks project duplication over sustainability
Looking back, the warning signs were clear. “The trustees of the IFRS Foundation are considering whether [we] should play a role in the development of sustainability reporting standards,” the March 2021 exposure draft explains.
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NewsUK waters down plans for Sarbanes-Oxley law to tackle failing audit market
Government says consultation responses indicated ‘more incremental approach to internal controls would be appropriate’
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SASB investor advisors endorse ISSB draft sustainability standards
SASB Investor Advisory Group praises ‘responsiveness to meeting investor needs’, industry-based approach
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NewsG7, central bankers lend support to ISSB global baseline push
G7 finance ministers welcome ISSB inauguration and progress
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IASB to mull management commentary, ISSB remit overlap
Eumedion among respondents urging a rethink of management commentary approach
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ISSB on the brink of appointing new board members, vice chair says
Board currently has two members, chair and vice chair
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FeaturesAccounting: IASB shortlist of projects hits a snag
The best laid plans of mice and men often go awry. Or so they say. March was supposed to be the month when the International Accounting Standards Board (IASB) whittled down its shortlist of potential standard-setting projects for a final vote in April. But nothing ever goes to plan.
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NewsISSB unveils new advisory body, EFRAG names TEG members
New ISSB body to focus on enhancing compatibility between global baseline and jurisdictional initatives
