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World Accounting Report

: US update: November 2020; Online Published Date : 04 January 2021 | Appeared in issue: 23.09 - 04 January 2021; FASB

: International update: November 2020; Online Published Date : 04 January 2021 | Appeared in issue: 23.09 - 04 January 2021; IASB

: Will the IASB’s amended insurance contracts standard be accepted in the EU?; Online Published Date : 04 January 2021 | Appeared in issue: 23.09 - 04 January 2021; In Europe, there is a legal process for the adoption of international standards into law, and one of the key steps in this process is that the EFRAG, adviser on financial reporting issues to the EC, provides a formal opinion on whether a standard..

: Is the future of corporate reporting to be found in networking?; Online Published Date : 04 January 2021 | Appeared in issue: 23.09 - 04 January 2021; The answer to the above question given by the UK’s Financial Reporting Council (FRC) is a resounding “yes”. It has recently published a discussion paper1 setting out radical proposals to redesign corporate reports according to a new framework, which..

: Editorial; Online Published Date : 04 January 2021 | Appeared in issue: 23.09 - 04 January 2021; Just as this month’s edition of the WAR is being finalised for publication, we have the news of a new President elect in the US. It seems that the whole world was in suspense waiting for the election result. While those of us following more mundane..

: Is the IFRS Foundation about to set up a New Sustainability Standards Board?; Online Published Date : 04 January 2021 | Appeared in issue: 23.10 - 04 January 2021; The Trustees of the IFRS Foundation are currently consulting on the possibility of establishing a new board which would develop and maintain a set of sustainability standards, and sit alongside the IASB within the governance structure of the..

: International update: December 2020; Online Published Date : 04 January 2021 | Appeared in issue: 23.10 - 04 January 2021; The latest IASB meeting was held over two brief sessions, but despite its brevity, there was no lack of interest. During the first day, the board revisited some ideas underpinning its proposed new standard for subsidiary companies, and finalised a..

: Editorial; Online Published Date : 04 January 2021 | Appeared in issue: 23.10 - 04 January 2021; One way or another 2020 has been a year that nobody will forget. Painful and difficult as it has been, there has been positive progress on some fronts, and one of those is in the area of non-financial reporting (NFR). Efforts to limit or mitigate..

: Progress report on European non-financial reporting standards; Online Published Date : 04 January 2021 | Appeared in issue: 23.10 - 04 January 2021; The Project Task Force established to advise the European Commission (EC) on the potential development of European standards for non-financial reporting has published its first progress report. The report is high level but provides a preliminary..

: Europe update: December 2020; Online Published Date : 04 January 2021 | Appeared in issue: 23.10 - 04 January 2021; Proposals for a new governance structure at EFRAG