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10 de may. de 2024 · Key Takeaways. Disclosure is the process of making facts or information known to the public. Proper disclosure by corporations is the act of making its customers, investors, and analysts aware...
- Rick Wayman
30 de abr. de 2024 · The IFRS Sustainability Disclosure Taxonomy 2024 reflects disclosure requirements arising from: IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information, issued in June 2023; and. IFRS S2 Climate-related Disclosures, issued in June 2023.
30 de abr. de 2024 · The International Sustainability Standards Board (ISSB) has today published the IFRS Sustainability Disclosure Taxonomy (ISSB Taxonomy), fulfilling its promise to enable investors and other capital providers to analyse sustainability-related financial disclosures efficiently.
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 ...
Hace 4 días · A disclosure statement contains essential and critical information about the terms and conditions, terminologies used, and the main agreement between the parties in clear and straightforward language. It forms the part of legal documents and could be referred back in litigation.
17 de may. de 2024 · For comprehensive guidance on interim reporting, please refer to IAS 34. Note that IAS 1 will be superseded by the upcoming IFRS 18 Presentation and Disclosure in Financial Statements. Now, let’s explore the general requirements for presenting financial statements in greater detail.
15 de may. de 2024 · The IFRS S2 Climate-related Disclosures rules are based on the architecture and recommendations of the Task Force on Climate-Related Financial Disclosures (TCFD). TCFD has defined climate reporting globally since the release of its recommendations in 2017.
