Aligned with IFRS, these standards aid businesses in sustainability disclosures, enhancing investor trust and strategic ...

IFRS 18 does not change the accounting rules for recognising revenue, valuing assets or measuring expenses. Instead, it changes the layout and discipline of financial reporting.

Forbes contributors publish independent expert analyses and insights. I am an attorney who writes about ESG policy, laws, and regulations. The International Sustainability Standards Board recently ...

The International Sustainability Standards Board finalized its first two standards Monday, on general requirements for disclosure of sustainability-related financial information and climate-related ...

Discover the UK's Sustainability Reporting Standards transforming financial disclosures with a focus on sustainability and climate-related metrics.

"IASB seeks views on clarifying fair value option in IAS 28" was originally created and published by International Accounting Bulletin, a GlobalData owned brand.

On April 28, the International Sustainability Standards Board released an exposure draft proposing a reduction in climate related reporting requirements. The move comes as sustainability reporting ...

Incorporating ESG benchmarks related to energy efficiency, social inclusivity, and governance transparency will further heighten attractiveness to development lenders and global impact funds. As the ...

The financial sector continues to face new rules and government expectations as part of the broader effort to aid the green transition. From ESG risks in credit ratings in the EU to transition ...