The Financial Stability Board has announced that the work of the TCFD has been completed, with the ISSB Standards marking the 'culmination of the work of the TCFD'. Companies applying IFRS S1 General ...

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IAS 7 prescribes how to present information in a statement of cash flows about how an entity’s cash and cash equivalents changed during the period. Cash comprises cash on hand and demand deposits.

IAS 12 prescribes the accounting treatment for income taxes. Income taxes include all domestic and foreign taxes that are based on taxable profits. Current tax for current and prior periods is, to the ...

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 ...

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 ...

IFRS 10 establishes principles for presenting and preparing consolidated financial statements when an entity controls one or more other entities. IFRS 10: requires an entity (the parent) that controls ...

IAS 2 provides guidance for determining the cost of inventories and the subsequent recognition of the cost as an expense, including any write-down to net realisable value. It also provides guidance on ...

An interim financial report is a complete or condensed set of financial statements for a period shorter than a financial year. IAS 34 does not specify which entities must publish an interim financial ...

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 ...

the significance of financial instruments for the entity’s financial position and performance. the nature and extent of risks arising from financial instruments to which the entity is exposed during ...