A new conceptual framework for IFRS issued Thursday includes revisions to concepts for reporting assets, liabilities, income, and expenses. In completing the comprehensive project to change the ...

To improve the alignment of sustainability reporting standards globally, the International Financial Reporting Standards Foundation (IFRS) and European Financial Reporting Advisory Group (EFRAG) ...

Discover the evolution of International Accounting Standards (IAS) to IFRS, their global adoption impact, and differences ...

The Integrated Reporting Framework, which is used to accelerate the adoption of integrated reporting across the world, was a topic of major importance during the International Sustainability Standards ...

The International Accounting Standards Board issued a revised version of its Conceptual Framework for Financial Reporting, underpinning International Financial Reporting Standards. Processing Content ...

The creation of the ISSB by the Trustees of International Financial Reporting Standards (“IFRS”) Foundation was announced in November 2021 at COP26, with wide supranational support giving it a mandate ...

PwC has outlined how geopolitical tensions, tariff changes, private capital flows, and AI-related transactions are influencing IFRS reporting, alongside new standards like IFRS 18. The update comes as ...

Beyond compliance: Maturing the IFRS 9 framework for the modern lenderBy Theunis Jansen van Rensburg, Head of Analytics, PrincipaIssued by Hyperclear TechJohannesburg, 22 Apr 2026 Theunis Jansen van ...

The planned Practice Statement would complement IFRS S1 and IFRS S2.

This content is provided by an external author without editing by Finextra. It expresses the views and opinions of the author. The Coronavirus Business Interruption Loan Scheme (CBILS) provides ...

This content is provided by an external author without editing by Finextra. It expresses the views and opinions of the author. Implementing IFRS 9 is a key requirement for The Nottingham, that’s why ...