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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.
Green House Gas (GHG) emissions are classified into categories of Scope 1, Scope 2 or Scope 3. This is a way of grouping emissions between those created by the company and those created by its wider value chain.
The International Sustainability Standards Board (ISSB) confirms the effective date of its new Standards
Providing awareness of new Standards, Interpretations that have been issued and amendments made to existing ones.
This article in our ‘Insights into IFRS 8’ series sets out an illustrative example of interim segment reporting disclosures.
This article in our ‘Insights into IFRS 8’ series sets out illustrative disclosures under IFRS 8 for a fictional entity Illustrative Corporation Ltd and its subsidiaries (the Group).