The IFRS Foundation has published a new guidance document outlining the disclosures related to an entity’s climate-related transition. It includes transition plans, under IFRS S2, as part of its ...

The Trustees of the IFRS Foundation, the oversight body of the International Accounting Standards Board, are reassessing its structure and effectiveness. The foundation’s Constitution requires the ...

On March 24, 2022 the IFRS Foundation (the Foundation) and the Global Reporting Initiative (GRI) published a press release announcing “a collaboration agreement under which their respective ...

The International Financial Reporting Standards Foundation unveiled an IFRS Sustainability Knowledge Hub to encourage use of the International Sustainability Standards Board frameworks for disclosing ...

The IFRS Foundation has published a set of near-final examples to help companies accurately report financial uncertainties, using climate-related situations for practical reference. These examples are ...

The trustees of the IFRS Foundation, the oversight body of the International Accounting Standards Board, on Friday published a first-stage consultation document to seek input on the foundation’s ...

Three months ago, the SEC staff had its say on IFRS. Now the IFRS Foundation is providing its own analysis. The IFRS Foundation on Tuesday released a detailed, 84-page response to the SEC’s exhaustive ...

IFRS Foundation Trustees have announced that the International Sustainability Standards Board (ISSB) has undergone membership updates. Key changes include the reappointment of Sue Lloyd as vice-chair ...

The International Financial Reporting Standards (IFRS) Foundation has renewed its memorandum of understanding (MoU) with the ...

GRANT THORNTON has won the external audit contract of the body that oversees the work of global accounting standard setter the IASB. GT succeeds BDO as auditors of the IFRS Foundation. BDO, which held ...

Investors, not regulators, are reshaping non-financial reporting, driving ESG standards, capital access and corporate ...

Explore the major differences between IFRS and U.S. GAAP, including inventory write-downs, intangible assets, and accounting ...