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A proposed IFRS with reduced disclosure requirements
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January 2022 issue
An overview of the Institute’s response to the IASB’s exposure draft
Disclosure requirement
Financial reporting
Second opinions
How will the International Sustainability Standards Board’s two proposed standards meet the needs of investors?
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May 2022 issue
Experts chime in on the latest developments in business and accounting
Investment
ISSB
Sustainability
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A “simplified” auditing standard?
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October 2021 issue
An overview of the IAASB’s exposure draft on the audits of less complex entities
LSE
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A chance to tailor a new standard
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September 2021 issue
A look at the IASB’s proposal for reduced disclosure requirements
Financial reporting
SMEs
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A guide to navigating the evolving climate landscape for CFOs
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October 2022 Issue
Ricky Cheng FCPA, member of the Institute’s Sustainability Committee explains how CFOs can navigate the evolving climate landscape
Corporate Finance
Sustainability
Technical articles
A landmark sustainability assurance standard: The Institute’s response
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April 2024 Issue
An overview of the Institute’s response to the IAASB’s Exposure Draft Proposed ISSA 5000
IAASB
ISSA
Sustainability assurance
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A new standard of sustainability
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May 2022 issue
Emmanuel Faber, the new Chair of the International Sustainability Standards Board, on what new standards will mean for sustainability reporting
ISSB
Sustainability and climate standards
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A review of the classification and measurement of financial instruments
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February 2022 issue
A summary of the Institute’s response to the IASB Request for Information on the classification and measurement of IFRS 9
Financial instruments
Standard setting
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A review of the impairment of financial instruments
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October 2023 Issue
A summary of the Institute’s response to the IASB Request for Information on the impairment of IFRS 9
Financial instruments
IFRS 9
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A review of the revenue recognition requirements
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January 2024 Issue
A summary of the Institute’s response to the IASB Request for Information on IFRS 15 Revenue from Contracts with Customers
Financial reporting
Revenue recognition
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POPULAR READ
Always ready for business:
Interview with Agnes Chan
To the moon: How start-up CFOs turn ambitions into reality
From compliance to competitive edge: SMPs helping SMEs to navigate the green shift
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