Deloitte has described the introduction of the International Financial Reporting Standard (IFRS 17) as one of the biggest ...

The International Financial Reporting Standards (IFRS) Foundation’s International Sustainability Standards Board (ISSB) was launched in November 2021 at the COP26 climate conference. By June ...

The decision aims to enhance connectivity with the IASB’s upcoming revisions to the Management Commentary Practice Statement.

The guide can help companies identify and disclose material information about sustainability-related risks and opportunities that could affect their cash flow.

Charles Darwin opined that it is not the most intellectual of the species that survives; it is not the strongest that ...