A new conceptual framework for IFRS issued Thursday includes revisions to concepts for reporting assets, liabilities, income, and expenses. In completing the comprehensive project to change the ...

To improve the alignment of sustainability reporting standards globally, the International Financial Reporting Standards Foundation (IFRS) and European Financial Reporting Advisory Group (EFRAG) ...

The International Accounting Standards Board issued a revised version of its Conceptual Framework for Financial Reporting, underpinning International Financial Reporting Standards. The Conceptual ...

The Integrated Reporting Framework, which is used to accelerate the adoption of integrated reporting across the world, was a topic of major importance during the International Sustainability Standards ...

IFRS and IFRS for SMEs are developed by the International Accounting Standards Board (IASB), and the concepts and principles that underpin drafting an IFRS are outlined in the Conceptual Framework for ...

The Bankers Committee has said that it will develop a framework for common reporting among banks under the International Financial Reporting Standards. It has also set up a subcommittee on women ...

Different practices In addition, practice-related differences are likely to emerge between IFRS and Ind-AS. For example, globally under IFRS, rate regulated assets are not recognised as they do not ...

This content is provided by an external author without editing by Finextra. It expresses the views and opinions of the author. Implementing IFRS 9 is a key requirement for The Nottingham, that’s why ...