All you need on UK Accounting, Reporting & Corporate Governance
  • IASB meeting (blue) Image
  • Pre-meeting summaries for the March 2024 IASB meeting

    15 Mar, 2024

    The IASB will meet in London on 18-21 March 2024. We have posted our pre-meeting summaries for the meeting that allow you to follow the IASB’s decision making more closely. We summarised 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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  • IASB proposes enhanced information on acquisitions

    14 Mar, 2024

    The International Accounting Standards Board (IASB) has published an exposure draft IASB/ED/2024/1 'Business Combinations — Disclosures, Goodwill and Impairment (Proposed amendments to IFRS 3 and IAS 36)'. Comments are requested by 15 July 2024.

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  • Agenda for the March 2024 ASAF meeting

    12 Mar, 2024

    The IFRS Foundation has released an agenda and meeting papers for the meeting of the Accounting Standards Advisory Forum (ASAF), which will be held in London on 25-26 March 2024.

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  • Pre-meeting summaries for the March 2024 ISSB meeting

    11 Mar, 2024

    The ISSB will meet in Frankfurt on 13 March 2024. We have posted our pre-meeting summaries for the meeting that allow you to follow the ISSB’s decision making more closely. We summarised the agenda papers made available by the ISSB staff and point out the main issues to be discussed by the ISSB and the staff recommendations.

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  • March 2024 IASB meeting agenda posted

    08 Mar, 2024

    The IASB has posted the agenda for its next meeting, which will be held in its offices in London on 18–21 March 2024. There are 11 topics on the agenda.

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  • March 2024 ISSB meeting agenda posted

    06 Mar, 2024

    The International Sustainability Standards Board (ISSB) has posted the agenda for its meeting, which will be held in Frankfurt on 13 March 2024. The ISSB will discuss its consultation on agenda priorities — strategic direction and balance of the ISSB’s activities.

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  • IFRS Foundation conference announced

    06 Mar, 2024

    The IFRS Foundation has announced its annual IFRS Foundation conference, which is to be held on 24–25 June 2024. The conference with include discussions and speeches on both, IASB and ISSB developments. It will be held in London.

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  • GHG Protocol releases draft summaries of Scope 3 Standard feedback

    15 Mar, 2024

    The Greenhouse Gas (GHG) Protocol secretariat has released a draft summary report providing a detailed overview of stakeholder feedback from a survey it conducted on its Scope 3 Standard. In addition, the secretariat has released a proposal summary giving an overview of proposal submissions related to the Scope 3 Standard.

  • Leaf - sustainability (green) Image
  • C&S annual report reveals increase in sustainability policies

    12 Mar, 2024

    Carrots & Sticks (C&S) has published the 2023 edition of its annual report, which presents a comprehensive assessment of environmental, social and governance (ESG) and sustainability policy worldwide. The report highlights the expanding nature of ESG and sustainability policies since 2020.

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  • Need to know — EU Taxonomy Image
  • Need to know — EU Taxonomy

    published 28 Feb, 2024

    This Need to know discusses the EU Taxonomy Regulation that the EU has implemented as part of its broader sustainable finance strategy. The EU Taxonomy is a classification system of economic activities that can be considered ‘environmentally sustainable’ with one (or more) of the six EU environmental objectives laid out in the Regulation. The Regulation sets mandatory requirements on disclosure for those in scope of the Non-Financial Reporting Directive (NFRD) (and the Corporate Sustainability Reporting Directive (CSRD) once it comes into effect). Non-EU entities that have debt or equity securities traded on EU regulated markets may be in scope as a result of the rules of the specific EU regulated market. If not, they will be brought into scope once the CSRD comes into effect.

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  • IFRS on Point — January 2024

    published 02 Feb, 2024

    IFRS on Point highlights critical financial and sustainability reporting developments and main IFRS-related news stories of the previous month.

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  • Stay Tuned Online — January 2024

    published 31 Jan, 2024

    Stay Tuned Online is an online corporate reporting update, aimed at helping finance teams keep up to speed with narrative, governance and financial reporting issues. Each update lasts about an hour.

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