World Accounting Report

In the IASB's October 2025 meeting, the board discussed a number of technical projects. This article provides a brief update on two significant ones: rate-regulated activities, and the statement of cash flows. There is also some news about IFRS 18...

Reporting the effects of climate risk in financial statements: Part II

Sue Harding is an independent company reporting and governance analyst with over 35 years of experience, ranging from equity research and credit rating analysis, the development and interpretation of IFRS and US GAAP requirements, and advising..

This month's issue features an interview with Sue Harding, which concludes a series of conversations with well-known figures in or closely related to the world of financial reporting. Readers will be aware that other interviewees have included..