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76 articles available

Sustainability

ISSB publishes amendments to enhance international applicability of SASB Standards

The International Sustainability Standards Board (ISSB) has published amendments to the SASB Standards which aim to strengthen their international applicability. The amendments are intended to help reporting entities apply the SASB Standards regardless of the jurisdiction they are in or the generally accepted accounting principles (GAAP) they report under. However, they are not intended to significantly alter the structure or intent of the SASB Standards.

3 min read | 08 Jan 2024
Sustainability

The European Sustainability Reporting Standards v. International Sustainability Standards Board: What are the differences?

The European Sustainability Reporting Standards (ESRS) and the International Sustainability Standards Board (ISSB) are two organisations that are developing sustainability reporting standards. These are the similarities and differences between the standards developed by the European Commission and the International Financial Reporting Standards (IFRS) Foundation.

Chetan Hans
Hong Tin Wei
| 10 min read | 25 Sep 2023
IFRS

Liability or equity? Classification of financial instruments as debt or equity under IFRS

The classification of financial instruments as either debt or equity has significant implications for the presentation and measurement on the balance sheet and income statement. This article outlines the various factors you should consider when making your assessment.

Chetan Hans
Avinash Musti
| 7 min read | 31 Aug 2023
Sustainability

Overview of IFRS S1 and IFRS S2

IFRS S1 and IFRS S2 mark the start of a new era of requiring companies to make sustainability-related disclosures.

4 min read | 10 Aug 2023
SUSTAINABILITY

ISSB issues its first sustainability standards

Effective for periods beginning on or after 1 January 2024, the two new sustainability standards issued by the ISSB mark the start of a new era of requiring reporting entities to make sustainability related disclosures.

4 min read | 07 Jul 2023
Sustainability

International Sustainability Standards Board (ISSB) provides further transitional reliefs for first year reporting

The International Sustainability Standards Board (ISSB) decided to add to the transitional reliefs already proposed in relation to the adoption of its first two Sustainability Standards – IFRS S1 ‘General Requirements for Disclosure of Sustainability-related Financial Information’ and IFRS S2 ‘Climate-related Disclosures’.

3 min read | 13 Apr 2023
Sustainability

What are sustainability scope 1, 2 and 3 emissions?

Green House Gas (GHG) emissions are classified into categories of Scope 1, Scope 2 or Scope 3. This is a way of grouping emissions between those created by the company and those created by its wider value chain.

2 min read | 22 Mar 2023
INTERNATIONAL FINANCIAL REPORTING STANDARDS

IAS 36 - Other impairment issues

This article considers some regularly encountered application issues when applying IAS 36.

02 Mar 2023
INTERNATIONAL FINANCIAL REPORTING STANDARDS

IAS 36 - Presentation and disclosure requirements

This article provides a summary of the IAS 36 disclosure requirements and highlights particular areas of focus for regulators, including select illustrative examples for these areas of focus.

02 Mar 2023
Sustainability

International Sustainability Standards Board confirms effective date of new Standards

The International Sustainability Standards Board (ISSB) confirms the effective date of its new Standards

2 min read | 02 Mar 2023
IFRS

Navigating the changes to IFRS 2023

This publication is designed to give preparers of IFRS financial statements a high-level awareness of recent changes to International Financial Reporting Standards. It covers both new Standards and Interpretations that have been issued and amendments made to existing ones.

3 min read | 08 Feb 2023
IFRS

Example Financial Statements 2022

We are pleased to share Example consolidated financial statements 2022 to assist you in your preparation of your financial statements inline with the latest International Financial Reporting Standards (IFRS) changes.

2 min read | 05 Oct 2022

36 of 76 articles

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Chetan Hans

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