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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).

These amendments help to achieve greater international applicability of the SASB Standards, when reporting entities are applying IFRS S1.

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.

General guidance for preparers of financial statements that supports the commitment to high quality, consistent application of IFRS.

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

The European Sustainability Reporting Standards (ESRS) apply to all companies within the scope of Corporate Sustainability Reporting Directive.

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