In June 2023, the International Sustainability Standards Board (ISSB) released the International Financial Reporting Standards (IFRS) Sustainability Disclosure Standards. The Standards are IFRS S1 ...

Developed by the International Accounting Settings Board (IASB), the intent of IFRS is to create a single set of standards that are understandable, enforceable, and high quality. IFRS helps guide ...

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 ...

Riedl, Edward J. "Land Securities Group (A): Choosing Cost or Fair Value on Adoption of IFRS." Harvard Business School Case 105-014, August 2004. (Revised February 2008.) ...

The International Financial Reporting Standards (IFRS) does not recognize extraordinary items, only nonrecurring items. Generally accepted accounting principles (GAAP) make a greater distinction ...

Participants will explore practical examples of the IFRS 9 implementation challenges, focusing on data management and the implications of quality and availability, as well as the difficulties of ...

Sustainability is about using resources for development without harming the environment, people or future generations.