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The IFRS Foundation Trustees have published proposed updates to the Due Process Handbook (Handbook) to reflect the creation of the International Sustainability Standards Board (ISSB) in 2021. The ...

The International Accounting Standards Board (IASB) has today issued targeted amendments to help companies better report the financial effects of nature-dependent electricity contracts, which are ...

IAS 41 prescribes the accounting treatment, financial statement presentation, and disclosures related to agricultural activity. Agricultural activity is the management of the biological transformation ...

While meeting investor demand will be a key driver for many companies choosing to apply ISSB Standards voluntarily, as increasing numbers of jurisdictions take steps to introduce sustainability ...

Use of IFRS Accounting Standards by jurisdiction Analysis of use of IFRS Accounting Standards around the world Developing and maintaining the profiles To assess our progress towards the global ...

The International Accounting Standards Board (IASB) issued IFRS 6 Exploration for and Evaluation of Mineral Resources in 2004 as an interim step in the accounting for extractive activities. Between ...

An entity may carry on foreign activities in two ways. It may have transactions in foreign currencies or it may have foreign operations. IAS 21 prescribes how an entity should: account for foreign ...

In June 2021 the International Organization of Securities Commissions (IOSCO) called on the IFRS Foundation to urgently establish a global baseline of investor-focused sustainability reporting ...

The SASB Standards are a source of guidance for applying IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information. The SASB Standards help companies identify and ...

After issuing a new IFRS Accounting Standard (Accounting Standard) or major amendment (new requirement), the International Accounting Standards Board (IASB) stands ready to act if evidence indicates a ...