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).
The first set of proposed European Sustainability Reporting Standards (ESRS) standards that were developed by the European Financial Reporting Advisory Group (EFRAG) were delivered to the European Commission (EC).
IFRS 3 has specific guidance on how some items are recognised and measured. This article summarises this specific guidance and provides examples to illustrate its application.
How should the identifiable assets and liabilities be measured?
This article in our ‘Insights into IFRS 8’ series sets out further application issues and information regarding other standards involving operating segments.
This article in our ‘Insights into IFRS 8’ series sets out the requirements for entity-wide disclosures.
This article sets out the segment information that needs to be disclosed in the consolidated financial statements of the reporting entity.