Regulator calls for improvements to disclosure of materiality in annual reports, stressing quality is defined by clarity and focus, not box ticking and volumes of verbiage
IFRS Foundation approves use of reserves by IASB to address financial problems while opens Swiss office for ISSB to emphasise global importance of new sustainability standards
Harriet Hodgson-Grove, partner at UHY Hacker Young examines the effects of climate change on financial reporting, going concern and asset valuation, and considers how climate change is becoming an audit issue
This month’s exclusive CPD module provides an introduction to non-audit assurance services by Steve Collings FCCA, and is free for our registered readers
International Sustainability Standards Board (ISSB) consults on amendments to SASB standards on agriculture, dairy and utilities to meet IFRS S2 disclosure requirements
Government launches brace of Sustainability Reporting Standards (UK SRS) in line with global IFRS baseline in major shift to full integrated reporting and hints at wider scope to pull in smaller businesses
Luke Baldwin, co-founder, Nature Broking, together with Rethinking Capital, has developed a compelling accounting alternative treating carbon removal credits as balance sheet assets, using IAS 37/38 accounting standards, to make them work for net-zero commitments, but is it more than just creative accounting?
The International Sustainability Standards Board (ISSB) has issued targeted amendments to greenhouse gas (GHG) emissions disclosure requirements in IFRS S2 Climate-related Disclosures
European parliament and member states agree initial deal to strip back EU rules on sustainability reporting and due diligence requirements for companies
Independently owned Hillier Hopkins has achieved B Corp certification, highlighting the firm’s commitment to ethical and sustainable business practices
Financial Reporting Council (FRC) issues brand new sustainability standard ISSA (UK) 5000, General Requirements for Sustainability Assurance Engagements, to provide consistency in audit work