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  • IOSCO statement on disclosure of ESG matters by issuers

    21 Jan 2019

    The International Organization of Securities Commissions (IOSCO) has published a statement setting out the importance for issuers of considering the inclusion of environmental, social and governance (ESG) matters when disclosing information material to investors' decisions.

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  • Pre-meeting summaries for the January IASB meeting

    17 Jan 2019

    The IASB will meet at its offices in London on Wednesday 23 January 2019. We have posted our pre-meeting summaries for the meeting that allow you to follow the IASB’s decision making more closely. For each topic to be discussed, we summarise the agenda papers made available by the IASB staff and point out the main issues to be discussed by the IASB and the staff recommendations.

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  • Forum on integrated thinking at the World Economic Forum in Davos

    17 Jan 2019

    While sustainable profit flows from the pursuit of a broader social purpose, translating it into something that is measurable in as simple and understandable way as we measure profit is not a small challenge. Metrics that explain this remain the ‘soft underbelly' of corporate communications.

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  • January 2019 IASB meeting agenda posted

    14 Jan 2019

    The IASB has posted the agenda for its next meeting, which will be held at its offices in London on 23 January 2019. There are four topics on the agenda, including another set of potential amendments to IFRS 17.

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  • IASB to consider further potential amendments to IFRS 17

    11 Jan 2019

    At its upcoming meeting, the IASB will discuss 5 of the 25 concerns regarding IFRS 17 'Insurance Contracts' that were identified in October 2018 as candidates for potential amendments. The staff recommends several amendments to the standard.

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  • EC expert group issues report on disclosure of climate-related information

    10 Jan 2019

    The Technical Expert Group on Sustainable Finance set up by the European Commission (EC) has published its first report on companies' disclosure of climate-related information. It contains recommendations that will allow the EC to update its non-binding guidelines on non-financial reporting with specific reference to climate-related information, in line with the recommendations of the Task Force on Climate-related Financial Disclosures (TCFD) established by the Financial Stability Board.

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  • EITF Snapshot — January 2019 Image
  • EITF Snapshot — January 2019

    published 18 Jan 2019

    This issue summarizes the topics discussed and conclusions reached at the January 17, 2019, meeting of the Emerging Issues Task Force.

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  • IFRS fokussiert — Bilanz für das Jahr 2018

    published 15 Jan 2019

    This German-language newsletter provides an overview of the standards and interpretations that are mandatorily applicable for the first time in the financial statements for reporting periods ending on 31 December 2018. The publication also gives an overview over the standards and interpretations that are not mandatorily applicable yet but can be applied early.

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  • EFRAG endorsement status report 14 January 2019

    published 15 Jan 2019

    The endorsement status report has been updated to reflect that EFRAG has published draft endorsement advice on 'Definition of a Business (Amendments to IFRS 3)'. Final endorsement advice ist expected in Q1 2019.

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  • IFRS on Point — December 2018

    published 11 Jan 2019

    'IFRS on Point', published at the beginning of each month, highlights critical IFRS-related financial reporting developments.

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  • Cerrando el 2018

    published 10 Jan 2019

    This publication from Deloitte Spain (in Spanish) provides an overview of Spanish regulatory developments (issued by the Instituto de Contabilidad y Auditoria de Cuentas (ICAC)), and a review of the priorities topics identify by ESMA as key areas when they examine listed companies’ 2018 financial statements, as well as those changes in IFRSs and other financial reporting issues that may be relevant for periods ending on or after 31 December 2018.

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  • Heads Up — SEC seeks input on quarterly reports and earnings releases

    published 21 Dec 2018

    This Heads Up discusses SEC Release No. 33-10588, "Request for Comment on Earnings Releases and Quarterly Reports," which seeks feedback on the nature and content of quarterly reports and earnings releases issued by reporting companies. Solicited feedback includes stakeholders’ views on (1) the frequency of periodic reporting, (2) the extent of quarterly disclosures, (3) the relationship between required Forms 10-Q and voluntary earnings releases, and (4) the relationship between quarterly reporting and a focus on short-term results. Responses to the request for comment are due 90 days after its publication in the Federal Register.

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