JD Supra

Inside the IFRS S1 and S2 Sustainability Disclosure Standards – Understanding Current Intersections and Future Outlooks

The International Sustainability Standards Board (ISSB), established by the IFRS Foundation (IFRS), issued a comprehensive global baseline of disclosure standards to facilitate consistent and ...
JD Supra

Update on IFRS Disclosure Requirements for Supplier Finance Arrangements

Following on from our April 2020 post (where we discussed the call from certain accounting firms and others for guidance from the Financial Accounting Standards Board (“FASB”) on the treatment of ...
Accounting Today

IFRS Foundation forms International Sustainability Standards Board, consolidates VRF and CDSB

The International Financial Reporting Standards Foundation formally launched the International Sustainability Standards Board on Wednesday and announced plans to consolidate the Value Reporting ...
Accounting Today

Checkpoint Gets New Audit and IFRS Tools

The Tax & Accounting business of Thomson Reuters has released two new modules for its Checkpoint online research service aimed at improving single audits and International Financial Reporting ...
Forbes

ISSB Climate Reporting Standards Could Be An Important Preview For U.S. Companies

Forbes contributors publish independent expert analyses and insights. I am an attorney who writes about ESG policy, laws, and regulations. The International Sustainability Standards Board recently ...
pv magazine International

JA Solar Engages with IFRS Foundation Beijing Office to Strengthen Global Sustainability Disclosure Practices

This engagement reflects JA Solar’s ongoing efforts to integrate international best practices into its sustainability governance, thus reinforcing transparency, building trust, and delivering ...
Investment Executive

Regulators plan for changes to fund disclosure resulting from IFRS

The Canadian Securities Administrators are proposing amendments to the prospectus exemption rules and investment fund continuous disclosure rules to accommodate the changeover to International ...
Business Wire

Best's Special Report: Disclosures Suggest Wide Variation in IFRS 17 Impact on Shareholders’ Equity

LONDON--(BUSINESS WIRE)--The impact on shareholders’ equity of transition to the new IFRS 17 accounting standard is considerably more pronounced for life insurers than their non-life counterparts, ...
Yahoo Finance

CSA launches consultation on proposed amendments to non-GAAP and other financial measures disclosure requirements in connection with new IFRS Accounting Standard

MONTREAL, Nov. 13, 2025 /CNW/ - The Canadian Securities Administrators (CSA) has published a Notice and Request for Comment for proposed amendments and changes to National Instrument 52-112 Non-GAAP ...

GAAP vs. IFRS: Key Differences Explained

Compare GAAP and IFRS, the leading accounting standards. Discover their key differences, understand global accounting ...
Business Reporter

Does IFRS 18 spell the end of ‘director’s cut’ reporting?

Adjusted EBITDA will remain part of corporate reporting, and editing remains legitimate. These help provide insight into management’s view of sustainable performance and help stakeholders understand ...