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  • May 2024 ISSB meeting notes posted

    22 May 2024

    The ISSB met on 16 May 2024 in Montreal. We have posted our comprehensive Deloitte observer notes for the project discussed during the meeting.

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  • Pre-meeting summaries for the May 2024 IASB meeting

    17 May 2024

    The IASB will meet in London on 20 and 22 May 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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  • Pre-meeting summaries for the May 2024 ISSB meeting

    14 May 2024

    The ISSB will meet in Montreal on 16 May 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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  • May 2024 IASB meeting agenda posted

    10 May 2024

    The IASB has posted the agenda for its next meeting, which will be held in its offices in London on 20 and 22 May 2024. There are five topics on the agenda.

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  • IASB issues new standard providing a reduced disclosure framework for subsidiaries

    09 May 2024

    The International Accounting Standards Board (IASB) has published the new standard IFRS 19 'Subsidiaries without Public Accountability: Disclosures', which permits a subsidiary to provide reduced disclosures when applying IFRS Accounting Standards in its financial statements. IFRS 19 is optional for subsidiaries that are eligible and sets out the disclosure requirements for subsidiaries that elect to apply it. The new standard is effective for reporting periods beginning on or after 1 January 2027 with earlier application permitted.

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  • 120 signatories call for commitment from jurisdictions to adopt the ISSB standards

    22 May 2024

    120 investors, companies, industry associations and stock exchanges have signed a call for commitment from relevant authorities across jurisdictions to adopt the ISSB standards. The endorsed statement was developed jointly by the London Stock Exchange Group (LSEG), the Principles for Responsible Investment (PRI), the United Nations Sustainable Stock Exchanges initiative (UN SSE) and the World Business Council for Sustainable Development (WBCSD).

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  • ISSB publishes webcasts on current and anticipated effects

    22 May 2024

    The International Sustainability Standards Board (ISSB) has published two webcasts on the disclosure requirements related to current and anticipated effects of sustainability-related risks and opportunities on an entity's financial position, financial performance and cash flows.

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  • IASB webcast on power purchase agreements

    22 May 2024

    The IASB has released a webcast on its exposure draft IASB/ED/2024/3 'Contracts for Renewable Electricity (Proposed amendments to IFRS 9 and IFRS 7)'.

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  • Summary of the April 2024 SCC meeting

    21 May 2024

    The Sustainability Consultative Committe (SCC) met via video conference call on 29 April 2024. A summary of the meeting is now available.

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  • SEC publishes statement on the application of IFRS 19

    20 May 2024

    The US Securities and Exchange Commission (SEC) has published a statement setting out that when financial statements that apply IFRS 19 'Subsidiaries without Public Accountability: Disclosures' are included in SEC filings, these likely need to be supplemented with additional disclosures.

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  • GRI starts new publication series on the CSRD

    16 May 2024

    The Global Reporting Initiative (GRI) has set up a new publication series titled 'CSRD Essentials'. In the series, GRI explores the EU mandatory sustainability reporting requirements under the Corporate Sustainability Reporting Directive (CSRD).

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  • IFRS on Point — April 2024

    published 07 May 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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  • New Era of Climate Disclosure for Hong Kong Listed Companies

    published 02 May 2024

    On 19 April 2024, the Hong Kong Stock Exchange released 'Consultation Conclusions on Enhancement of Climate-related Disclosures under the Environmental, Social and Governance Framework' laying out new requirements in respect of climate-related disclosures. This publication discusses the conclusions.

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  • Health Tech Industry Accounting Guide (April 2024)

    published 30 Apr 2024

    The fifth edition of this guide identifies and provides guidance on the most difficult technical accounting issues associated with the convergence of the technology and health care/life sciences industries. It also offers perspectives on recent health tech investment trends related to women’s health.

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    • ISSB Meeting — 25 January 2024

      Start: 25 Jan 2024 - End: 25 Jan 2024

      The ISSB held a joint meeting with the IASB in its offices in London on 25 January 2024.

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