Overview
This edition of our quarterly newsletter provides essential updates and practical insight across accounting and sustainability reporting matters.
It covers significant topics including amendments to address common accounting challenges, updates to pillar two top-up tax guide, digital guide concerning impact of climate related matters on impairment, handbook on comparison of IFRS to US GAAP, IFRIC discussions on identifying hyper-inflationary economies, IFRS podcast on areas of focus for 2024 year-ends, essential guides to disclosures for banks, insurers and Investment funds and proposals to amend IAS 37.
On the sustainability front, ISSB has issued guidance on making materiality judgements, update on implementation of IFRS sustainability disclosure standards and there are latest insights and guidance by ESRS Foundations.
