This edition of our quarterly newsletter provides essential updates and practical insight across accounting and sustainability reporting matters. It covers significant topics including impact of new import tariffs on impairment testing, interim reporting guides, disclosure tracker for IFRS 19 and updated IFRS for SMEs. On the sustainability front, there are proposals to simplify IFRS S2, Guideline on Assurance ISSA 5000, Omnibus Proposals approved by EU, ESG reporting podcast and early findings and key learnings on real-time ESRS.
