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14 de ene. de 2021 · Overview. Our US GAAP versus IFRS – The basics publication, which provides an overview, by accounting area, of the similarities and differences between US GAAP and IFRS, has been updated.This release reflects guidance effective in 2020 and guidance finalized by the FASB and the IASB generally as of 30 June 2020. It also discusses standard-setting activities at the FASB and the IASB.
26 de jun. de 2023 · The International Sustainability Standards Board (ISSB) has today issued its inaugural standards —IFRS S1 and IFRS S2—ushering in a new era of sustainability-related disclosures in capital markets worldwide. The Standards will help to improve trust and confidence in company disclosures about sustainability to inform investment decisions.
The IFRS for SMEs Accounting Standard reflects five types of simplifications from full IFRS Accounting Standards: the text of full IFRS Accounting Standards has been redrafted in ‘plain English’ for easier understandability and translation. The IFRS for SMEs Accounting Standard includes an option for entities to apply the recognition and ...
The IFRS Accounting Taxonomy reflects the presentation and disclosure requirements of IFRS Accounting Standards and includes elements from the accompanying materials to the IFRS Accounting Standards such as implementation guidance and illustrative examples. In addition, it contains elements for disclosures not specifically required by IFRS ...
IAS 16 establishes principles for recognising property, plant and equipment as assets, measuring their carrying amounts, and measuring the depreciation charges and impairment losses to be recognised in relation to them. Property, plant and equipment are tangible items that: are held for use in the production or supply of goods or services, for ...
Welcome to the IFRS Sustainability Standards Navigator. Register with us to receive free access to the HMTL and PDF files of the 2023 Issued IFRS Sustainability Disclosure Standards (also known as ISSB Standards) and accompanying guidance.. We are currently making all IFRS Sustainability Standards Navigator content available to registered web users at no cost.
IFRS S1 is effective for annual reporting periods beginning on or after 1 January 2024 with earlier application permitted as long as IFRS S2 Climate-related Disclosures is also applied.. The objective of IFRS S1 is to require an entity to disclose information about its sustainability-related risks and opportunities that is useful to users of general purpose financial reports in making ...
