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What next for IFRS 9?

Online Published Date : 20 April 2022 | Appeared in issue: 25.02 - 20 April 2022

Standard-setting has an in-built circularity: a standard is developed in response to challenges in financial reporting; once finalised, it is implemented by companies, then put into effect, and later reviewed to see if everything is working as..

Europe update: March 2022

Online Published Date : 20 April 2022 | Appeared in issue: 25.02 - 20 April 2022

The EC has appointed EFRAG to be the body that will set European standards for sustainability reporting. Currently, the organisation, whose acronym defines the current scope of its responsibilities (European Financial Reporting Advisory Group),..

Editorial

Online Published Date : 20 April 2022 | Appeared in issue: 25.02 - 20 April 2022

With the world in crisis over the situation in Ukraine, and Covid-19 still not under control, it is challenging to focus on more mundane issues. The immediate and present dangers are absorbing everyone’s attention, yet the longer-term risks of..

International update: March 2022

Online Published Date : 20 April 2022 | Appeared in issue: 25.02 - 20 April 2022

The agenda for the Board’s February 2022 meeting was packed. This gave vice chair Sue Lloyd the chance to share her thoughts on the maximum number of projects before leaving at the end of the month to join the International Sustainability Standards..