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Providing awareness of new Standards, Interpretations that have been issued and amendments made to existing ones.

Sustainability reporting highlights from 2023 to keep you up to date and on top of your sustainability-related reporting journey.

Demystifying IFRS 2 by explaining the fundamentals of accounting for share-based payments.

The accounting of share-based payments remains not well understood and this is evidenced by a number of Interpretations and agenda decisions being issued by the IFRS Interpretations Committee (IFRIC).

This article discusses the main practical issues affecting consideration transferred, using examples to illustrate some of the requirements.

Our ‘Insights into IFRS 3’ series summarises the key areas of the Standard, highlighting aspects that are more difficult to interpret.

Our ‘Insights into IFRS 3’ series summarises the key areas of the Standard, highlighting aspects that are more difficult to interpret.

California increases the amount of sustainability information required to be disclosed by companies operating in the state.

As organisations in the private sector make commitments and plans to reach net zero, there's a growing need for stakeholders to be able to assess the credibility of their transition plans.

Taskforce on Nature-related Financial Disclosures (TNFD) publishes its final framework.

Practical next steps for preparing to report on International Sustainability Disclosure Standards.

European Commission (EC) has issued final regulation supplementing the Corporate Sustainability Reporting Directive (CSRD) regarding sustainability reporting standards.

The International Sustainability Standards Board (ISSB) has now issued its first two international sustainability standards.

The final drafts of the European Sustainability Reporting Standards are out for comment.

The global IFRS team at Grant Thornton International Ltd have released their updated Example Interim Consolidated Financial Statements 2023

The International Sustainability Standards Board (ISSB) has added to the transitional reliefs it already had proposed in relation to the adoption of its first two Sustainability Standards. In their first year of reporting, entities will only need to report sustainability risks and opportunities in relation to climate.