Morningstar1 个月
IFRS - Will Your Company Be Required to Report?
In June 2023, the International Sustainability Standards Board (ISSB) released the International Financial Reporting Standards (IFRS) Sustainability Disclosure Standards. The Standards are IFRS S1 ...
Forbes2 个月
IFRS Sustainability Standards Emerge As Game Changer For Climate Reporting
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 ...
standardmedia.co.ke6 年
IFRS 9: The impact on banks, customers and the economy
At the beginning of this year, Kenyan banks joined their global peers in adopting the International Financial Reporting Standards 9 (IFRS 9), ushering in a significant shift in accounting for ...
Harvard Business School6 年
Land Securities Group (A): Choosing Cost or Fair Value on Adoption of IFRS
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.) ...
Risk1 年
IFRS 9: implementation and management
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 ...
Harvard Business School6 年
Silic (TN) (A) and (B): Choosing Cost or Fair Value on Adoption of IFRS
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, ...