Insights

Sustainability Round-up of 2023 sustainability reporting

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

Sarah Carroll

| 14 min read | 30 Jan 2024

IFRS 2 Classification of share-based payment transactions and vesting conditions

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

Sarah Carroll

| 6 min read | 11 Jan 2024

International Financial Reporting Standards What is IFRS 2?

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).

Sarah Carroll

| 11 min read | 09 Jan 2024

Sustainability ISSB publishes amendments to enhance international applicability of SASB Standards

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

3 min read | 08 Jan 2024

IFRS Consideration transferred

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

Sarah Carroll

| 8 min read | 27 Oct 2023

IFRS Recognising and measuring non-controlling interests

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

Sarah Carroll

| 6 min read | 27 Oct 2023

IFRS Determining what is part of a business combination transaction

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

Sarah Carroll

| 1 min read | 27 Oct 2023

Sustainability California adopts new legislation on climate reporting

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

Sarah Carroll

| 3 min read | 24 Oct 2023

Sustainability Transition Plan Taskforce publishes its final disclosure framework

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.

Sarah Carroll

| 4 min read | 23 Oct 2023

IFRS Example Financial Statements 2023

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

2 min read | 29 Sep 2023

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

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

Sarah Carroll

| 6 min read | 25 Sep 2023

Sustainability CSRD reporting: What you need to know

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

9 min read | 11 Sep 2023

Sustainability Overview of IFRS S1 and IFRS S2

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

Sarah Carroll

| 4 min read | 09 Aug 2023

Sustainability ISSB issues its first sustainability standards

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

Sarah Carroll

| 4 min read | 29 Jun 2023

Sustainability European Sustainability Reporting Standards

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

Sarah Carroll

| 5 min read | 19 Jun 2023

IFRS IFRS Example Interim Condensed Consolidated Financial Statements 2023

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

Sarah Carroll

| 2 min read | 03 May 2023

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