Today, the #ISSB has launched a consultation on its first two proposed standards to develop a global baseline of sustainability disclosures for the capital markets. Comments due by 29 July 2022. https://t.co/0BpbLie04l #IFRS
#ESMA Report on the application of #IFRS 7 & IFRS 9 requirements regarding banks’ expected credit losses → https://t.co/Pf8vOgqNav.
🔹 recommendations to issuers on how to improve the application of relevant requirements
🔹 2020 financial statements 🔹44 banks🔹21 jurisdictions
The #IASB is today proposing targeted amendments to #IAS 7 and #IFRS 7 to produce greater transparency of supplier finance arrangements: https://t.co/VKSYbgPPY5
The Exposure Draft Supplier Finance Arrangements is open for comment until 28 March 2022: https://t.co/pkVIEQHBRh
#PwCIFRSTalks Ep 113 is all about #ESG and recent developments in reporting. Get the latest from Andrea Pryde and Henry Daubeney #IFRS https://t.co/gTjDFyuxpe
BAT’s #LIBOR transition has included a groundbreaking multi-currency revolving credit facility, incorporating both #SONIA and #SOFR. Edel Hough explains in @thetreasurermag https://t.co/sbWwfY49sg
The cessation of #LIBOR for GBP provides a hefty challenge for treasurers. In @thetreasurermag James Leather explains how to transition in four months https://t.co/X2ACxlp5in
#ESMA submitted IFRS 9 & IAS 20 questions to the accounting for @ecb's Targeted Longer-Term Refinancing Operations III to the IFRS Interpretations Committee → https://t.co/781TJYlizB.
▪️ use of discrete or “blended” effective interest rates
▪️ changes in estimates of payments
#IASB amends #IFRS Standards to improve accounting policy disclosures and clarify distinction between accounting policies and accounting estimates: https://t.co/xj2oFRTapH
#IASB publishes a 14-day consultation with a proposal to extend by one year the application period of the amendment to #IFRS16 Leases to help lessees accounting for #covid19-related rent concessions: https://t.co/men6JEjtH9 #IFRS
In this #IFRIC podcast, #IASB Vice-Chair Sue Lloyd and Technical Staff Member Patrina Buchanan discuss reverse factoring arrangements, cloud computing arrangements, classification of debt as current or non-current & inflation cash flow hedge accounting. https://t.co/SOx9CL79oP
#IFRSTalks celebrates its birthday today - we made it to episode 100 and its a great one with Scott Bandura on #emissions trading https://t.co/ipTf3HhIGq . It is also my last episode as I hand over to your new podcast host Andrea Pryde. Thanks to everyone…https://t.co/F29iYzWMW5
The #IASB has begun a Post-implementation Review of the classification and measurement requirements in the financial instruments Standard #IFRS9. Read more and sign up to receive updates on the project here: https://t.co/P0LAjUxvJw #IFRS
Prof Dr Andreas Barckow, current President of the Accounting Standards Committee of Germany, has been appointed to succeed Hans Hoogervorst as Chair of the #IASB from 1 July 2021. Read more here: https://t.co/KiFtEHkS7H #IFRS
I was lucky enough to record a podcast with the amazing Darrel Scott the other week talking about his career and time as an #IASB board member. A great listen if you need a Friday podcast moment! https://t.co/x3HdoPMgYi
It's Monday morning, start the week off with a podcast. Scott Bandura explains the importance of #climate risk on financial and non-financial reporting in the latest #pwcifrstalks https://t.co/vzIRHADFPS
What reliefs are provided by the IASB's #IBORreform Phase 2 amendments? PwC's In depth provides guidance on how to apply the amendments to various contracts and hedge accounting relationships: https://t.co/2EpHkf5bJI #IFRS9#IAS39#IFRS7#IFRS4#IFRS16
@PwC latest recorded IFRS quarterly update webcast is here, and covers #IBOR reform Phase 2 amendments, other #IASB and #IFRIC developments and disclosure reminders.
Listen here https://t.co/J7OWyyhd12