Related news

• New and revised pronouncements as at 30 September 2024

• 05 Sep 2024

• Our popular summary of new and revised financial and sustainability reporting requirements, updated for financial reporting periods ending on 30 September 2024. This listing can be used to perform a quick check that new financial and sustainability reporting requirements such as new and revised accounting and sustainability disclosure standards and interpretations, and amendments to standards and interpretations, have been fully considered in the reporting close process. The information below can also be used to assist with the disclosure requirements under paragraph 30 of IAS 8 'Accounting Policies, Changes in Accounting Estimates and Errors', which requires entities to disclose any new IFRSs that are in issue but not yet effective and which are likely to impact the entity.

• New and revised pronouncements as at 30 June 2024

• 25 Jun 2024

• Our popular summary of new and revised financial and sustainability reporting requirements, updated for financial reporting periods ending on 30 June 2024. This listing can be used to perform a quick check that new financial and sustainability reporting requirements such as new and revised accounting and sustainability disclosure standards and interpretations, and amendments to standards and interpretations, have been fully considered in the reporting close process. The information below can also be used to assist with the disclosure requirements under paragraph 30 of IAS 8 'Accounting Policies, Changes in Accounting Estimates and Errors', which requires entities to disclose any new IFRSs that are in issue but not yet effective and which are likely to impact the entity.

• New and revised pronouncements as at 31 March 2024

• 08 Mar 2024

• Our popular summary of new and revised financial reporting requirements, updated for financial reporting periods ending on 31 March 2024. This listing can be used to perform a quick check that new financial reporting requirements such as new and revised accounting standards and interpretations, and amendments to standards and interpretations, have been fully considered in the reporting close process. The information below can also be used to assist with the disclosure requirements under paragraph 30 of IAS 8 'Accounting Policies, Changes in Accounting Estimates and Errors', which requires entities to disclose any new IFRSs that are in issue but not yet effective and which are likely to impact the entity.

• ISSB issues targeted amendments to the SASB standards to enhance their international applicability

• 19 Dec 2023

• The International Sustainability Standards Board (ISSB) has issued amendments to the Sustainability Accounting Standards Board (SASB) standards to enhance their international applicability. The amendments will be effective for annual reporting periods beginning on or after 1 January 2025.

• New and revised pronouncements as at 31 December 2023

• 15 Dec 2023

• Our popular summary of new and revised financial and sustainability reporting requirements, updated for financial reporting periods ending on 31 December 2023. This listing can be used to perform a quick check that new financial and sustainability reporting requirements such as new and revised accounting and sustainability disclosure standards and interpretations, and amendments to standards and interpretations, have been fully considered in the reporting close process. The information below can also be used to assist with the disclosure requirements under paragraph 30 of IAS 8 'Accounting Policies, Changes in Accounting Estimates and Errors', which requires entities to disclose any new IFRSs that are in issue but not yet effective and which are likely to impact the entity.

• ISSB publishes IFRS S1 'General Requirements for Disclosure of Sustainability-related Financial Information'

• 26 Jun 2023

• The International Sustainability Standards Board (ISSB) has published IFRS S1 ‘General Requirements for Disclosure of Sustainability-related Financial Information’. IFRS S1 sets out overall requirements with the objective to require an entity to disclose information about its sustainability-related risks and opportunities that is useful to the primary users of general purpose financial reports in making decisions relating to providing resources to the entity. IFRS S1 is effective for annual reporting periods beginning on or after 1 January 2024.

• ISSB publishes IFRS S2 'Climate-related Disclosures'

• 26 Jun 2023

• The International Sustainability Standards Board (ISSB) has published IFRS S2 ‘Climate-related Disclosures’. IFRS S2 sets out the requirements for identifying, measuring and disclosing information about climate-related risks and opportunities that is useful to primary users of general purpose financial reports in making decisions relating to providing resources to the entity. IFRS S2 is effective for annual reporting periods beginning on or after 1 January 2024.