Resultado de búsqueda
10 de may. de 2024 · Disclosure is the process of making facts or information known to the public, especially in corporate finance and investment research. Learn how disclosures work, why they are important, and what to look for in plain English.
9 de may. de 2024 · The International Accounting Standards Board (IASB) expects to issue IFRS 19 Subsidiaries without Public Accountability: Disclosures on 9 May 2024. IFRS Premium subscribers will be able to download the document from the IFRS Accounting Standards Navigator and the Disclosure Initiative—Subsidiaries without Public Accountability ...
2 de may. de 2024 · IFRS Sustainability Standards are developed to enhance investor-company dialogue so that investors receive decision-useful, globally comparable sustainability-related disclosures that meet their information needs. The ISSB is supported by technical staff and a range of advisory bodies.
Hace 22 horas · Product-level disclosures. For any products wishing to use sustainability-related language, pre-contractual and ongoing disclosures are required regarding the investment policy, strategy, and metrics while labelled products must additionally disclose how the product meets the specific qualification criteria for the label.
17 de may. de 2024 · Discontinued Operations (IFRS 5) Last updated: 17 May 2024. IFRS 5 establishes specific requirements for the presentation and disclosure of discontinued operations to help financial statement users assess an entity’s ability to generate profit and cash. A discontinued operation is defined by IFRS 5.32 as a component of an entity ...
Hace 3 días · Earlier this month, we reported that the International Accounting Standards Board (IASB) issued IFRS 19, Subsidiaries without Public Accountability: Disclosures, which will permit eligible entities to use IFRS® Accounting Standards with reduced disclosure requirements.This week, Paul Munter, SEC Chief Accountant, and Erik Gerding, Director of the SEC’s Division of Corporation Finance ...
14 de may. de 2024 · The IFRS Foundation has welcomed the completion of the Task Force on Climate-related Financial Disclosures’ (TCFD) work and the transfer of monitoring responsibilities to the ISSB starting in 2024. IAS plus
