The International Sustainability Standards Board has released a draft digital taxonomy to improve accessibility and comparability of sustainability information
The Financial Reporting Council has issued a call for evidence to inform the key issues to consider for endorsement of the IFRS Sustainability Disclosure Standards in the UK
The International Accounting Standards Board (IASB) has issued a consultation on plans to review the effectiveness of the IFRS accounting standard for revenue from contracts with customers, IFRS 15
The IFRS Foundation has published educational material into SMEs accounting standards related to the effects of climate-related matters on financial statements
The International Sustainability Standards Board (ISSB) is consulting on its priorities for the next two years, including sustainability-related research projects
The Financial Reporting Council (FRC) is consulting on amendments to FRS 102 and FRS 101 to introduce a temporary exception for accounting for deferred taxes
The International Accounting Standards Board (IASB) plans narrow scope amendments to clarify the classification and measurement requirements for IFRS 7 and IFRS 9 Financial Instruments following feedback from stakeholders
In this month’s legal updates, Sophie Brookes and Debbie Shaw, Gateley, reviews rulings validity of signature in an email in Hudson v Hathaway and test of reasonableness in Benkert cases
The International Accounting Standards Board (IASB) has proposed amendments to IAS 12 Income Taxes to reflect the introduction of the 15% global base tax rate