Events listed in International Financial Reporting Standards (IFRS)
Asset Management
conference / webinar
Registration open for the IFRS Sustainability Symposium 2024
ID 26377
The IFRS Sustainability Symposium 2024, scheduled for 22 February 2024 at the Javits Center, New York City, is a pivotal event for global investors, corporates, advisors, regulators, and policymakers. Offering both in-person and virtual attendance options, this symposium serves as a premier platform for knowledge exchange and insights into sustainability-related financial disclosures. **The 2024 edition emphasizes experiential learning, practical takeaways, and a glimpse into ...
Publication of the finalized „Cabinet Office Order on Financial Instruments ...
ID 25958
The FSA published the finalized version of the „Cabinet Office Order to Amend the Cabinet Office Order on Financial Instruments Business, etc.“ following a period of public consultation. This regulatory development encompasses amendments deemed necessary to facilitate compliance for special financial instruments business operators falling under Type I (with total assets surpassing one trillion yen). The amendments specifically address the **adherence to various co ...
The EBA’s monitoring of IFRS 9 implementation by EU institutions confirms need to ...
ID 25856
EBA has issued its second report on the implementation of the IFRS 9 by EU institutions, particularly focusing on HDPs. The report acknowledges the significant progress made by institutions in implementing ECL impairment models, which facilitate timelier recognition of loss provisions. However, it also underscores persistent concerns and some divergence from EBA’s expectations regarding the implementation of IFRS 9. One key area of concern ...
Rundschreiben Nr. 2 – (Rundschreiben Nr. 2 – Rechnungslegung)
ID 25366
Die SER hat das Rundschreiben Nr. 2 – Rechnungslegung (RS2) veröffentlicht, es betrifft die Pflichten von Emittenten, die IFRS oder Swiss GAAP FER als Rechnungslegungsstandard gewählt haben. Es verweist auf Bestimmungen von IFRS und Swiss GAAP FER hin und wird jährlich überarbeitet. Das Rundschreiben enthält detaillierte Anleitungen und Empfehlungen zur Rechnungslegung, um die Qualität und Transparenz von Finanzberichten sicherzustellen. Das Rundschreiben behandelt vers ...
FSB publishes 2023 Progress Report on Climate-related Disclosures & 2023 TCFD ...
ID 25315
The FSB has published its 2023 Progress Report on Climate-Related Disclosures. The report welcomes the publication of the ISSB Standards, which will serve as a global framework for sustainability disclosures. The FSB will work with the ISSB, IOSCO, and other relevant bodies to promote the timely and wide use of the standards. The report also outlines progress made by jurisdictions in promoting climate-related disclosures, ...
Letter from Victoria Saporta ‘Thematic feedback from the 2022/2023 round of written ...
ID 25173
The Executive Director of Prudential Policy at the Prudential Regulation Authority (PRA), Mrs. Victoria Saporta, has published an open dear CEO letter addressed at PRA-supervised deposit taking institutions in which she presents the key feedback from institutions‘ auditors as to the status quo on the implementation of IFRS 9 on expected credit loss (ECL) accounting and accounting for climate-related financial risks during the past ...
PRA statement on the evaluation of the Written Auditor reporting policy
ID 25157
In view of the recent presentation of the feedback from institutions‘ auditors as to the status quo on the implementation of IFRS 9 on expected credit loss (ECL) accounting and accounting for climate-related financial risks during the past financial reporting period (EventID 23264), the Prudential Regulation Authority (PRA) has reevaluated its policy as regards auditor reporting and published a corresponding statement. The policy as ...
FCA response: ISSB request for information. Consultation on agenda priorities [pdf]
ID 24863
The FCA has responded to the ISSB’s consultation on its Agenda Priorities. Overall, FCA welcomes the ISSB’s approach to continuously work towards a sustainable finance, including a strong emphasis on disclosure requirements and reporting. Summary of FCA’s views Instead of answering each question individually, FCA has decided to submit an overall response. It encourages ISSB focus on embedding IFRS S1 and IFRS S2 in ...
Publication of the finalized amendments to the FSA’s regulatory notice ...
ID 24785
The FSA has recently concluded revisions to the regulatory notice regarding „designated IFRSs“ outlined in the „Regulation on Terminology, Forms and Preparation Methods of Consolidated Financial Statements,“ referred to as „the proposal.“ These changes followed a period of public consultation. Under the finalized amendments, IAS issued by the IASB before 30 June 2023 have been designated as part of the Designated International Accounting St ...
[ESMA32-992851010-1018 ] Letter to International Sustainability Standards Board ...
ID 24536
ESMA has responded to the ISSB’s consultation on its Agenda Priorities. ESMA congratulated the ISSB on finalizing IFRS S1 and S2, significant achievements in sustainability reporting standards. ESMA provided feedback on potential priorities for the ISSB’s upcoming two-year work plan. ESMA’s mandate involves corporate sustainability reporting and contributing to the development of ESRS. They closely monitor the EFRAG’s work and engage with the ISSB, ...