Hawkins, David F., Edward J. Riedl, Vincent Dessain, and Andrew Barron. "Silic (TN) (A) and (B): Choosing Cost or Fair Value on Adoption of IFRS." Harvard Business School Teaching Note 108-078, ...
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 ...