In June 2013, the International Accounting Standards Board (IASB) issued guidance to help micro-sized entities apply the 2009 IFRS for SMEs Accounting Standard. The guidance contains cross-references ...

IFRS S2 is effective for annual reporting periods beginning on or after 1 January 2024 with earlier application permitted as long as IFRS S1 General Requirements for Disclosure of ...

The Financial Stability Board has announced that the work of the TCFD has been completed, with the ISSB Standards marking the 'culmination of the work of the TCFD'. Companies applying IFRS S1 General ...

The IFRS Foundation was founded on the belief that better information supports better economic and investment decisions. As a public interest organisation, we work to achieve this vision through the ...

The International Sustainability Standards Board (ISSB) issued its inaugural standards—IFRS S1 and IFRS S2—on 26 June 2023. The Standards have ushered in a new era of sustainability-related financial ...

The International Accounting Standards Board (IASB) has concluded its Post-implementation Review of IFRS 15 Revenue from Contracts with Customers, finding that the Standard is working as intended and ...

While meeting investor demand will be a key driver for many companies choosing to apply ISSB Standards voluntarily, as increasing numbers of jurisdictions take steps to introduce sustainability ...