Four years since rules requiring the largest companies to report on their payment targets, the government is reviewing the regime to see whether changes could be introduced to simplify the rules

The Basel Committee on Banking Supervision has issued a consultation on guideline principles for the effective management and supervision of climate-related financial risks

The UK Endorsement Board (UKEB) is consulting on its draft Endorsement Criteria Assessment: IFRS 17 Insurance Contracts, seeking views on the introduction of the new standard which is due to come into effect from January 2023

The International Accounting Standards Board (IASB) has issued a consultation as part of the three-part post-implementation review of the classification and measurement requirements in IFRS 9 Financial Instruments

The Financial Reporting Council (FRC) is consulting on changes to the draft FRC taxonomies 2022 collection

The International Accounting Standards Board (IASB) has proposed a narrow-scope amendment to the transition requirements in IFRS 17 Insurance Contracts to improve clarity of comparative information

 The International Accounting Standards Board (IASB) has proposed a new IFRS standard that would permit eligible subsidiaries to apply IFRS standards with a reduced set of disclosure requirements

The latest exposure draft from the IASB focuses on updates to the management commentary to meet the needs of investors. Jeroen Van Doorsselaere, vice president of value propositions at Wolters Kluwer Finance, Risk & Reporting, examines the options

The Financial Conduct Authority (FCA) is consulting on proposals to extend the climate-related disclosure rules for listed companies and certain regulated firms with assets over £5bn

The Task Force on Climate-Related Financial Disclosures (TCFD) is consulting on new guidance on climate-related metrics, targets and transition plans

The Basel Committee on Banking Supervision has launched a consultation on preliminary proposals for the prudential treatment of banks’ cryptoasset exposures

The International Accounting Standards Board (IASB) has launched a consultation on a revised framework for management commentary in accounts which aims to build on the latest developments in narrative reporting to focus on the information that investors need and ways to present it more clearly