IFRS

12 April

New European sustainability reporting standards (ESRS) and comparison with IFRS

2023-04-19T15:26:27+02:00

Companies subject to the NFRD must implement the CSRD as of 2025 for the fiscal year 2024. The CSRD expands the scope and requirements of the NFRD. Affected companies will soon be required to provide enhanced and audited non-financial reports that comply with the principle of double materiality. [...]

New European sustainability reporting standards (ESRS) and comparison with IFRS2023-04-19T15:26:27+02:00
29 March

Financial communication: accelerating the integration of the new IFRS standards

2023-03-24T19:13:54+01:00

Mandatory in 146 jurisdictions, these new IFRS standards will accelerate the integration of the non-financial dimension in the financial communication of companies. The Board introduced the permission to rely on the Global Reporting Initiative Standards (GRI) and European Sustainability Reporting Standards (ESRS).  On 16th February, the ISSB [...]

Financial communication: accelerating the integration of the new IFRS standards2023-03-24T19:13:54+01:00
12 October

Sustainability norms and standards: ready to meet the requirements of the new international accounting standards IFRS S1 and S2?

2022-10-31T12:04:57+01:00

These two new standards define how a company discloses information about sustainability-related factors that may enhance or detract from a company's ability to create value. This exercise requires identifying the main internal and external risks, testing the sensitivity to different scenarios, and reporting on them periodically. In 2022, [...]

Sustainability norms and standards: ready to meet the requirements of the new international accounting standards IFRS S1 and S2?2022-10-31T12:04:57+01:00
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