We’ve looked several times at some of the comments received on the IASB’s exposure draft Disclosure Requirements in IFRS Standards—A Pilot Approach: Proposed Amendments to IFRS 13 and IAS 19, for which comments were requested by a revised date of January 12, 2022 In a nutshell, the draft guidance would require entities to comply “with…

A recent Globe and Mail piece suggests: When it comes to ESG issues, Canada’s financial industry needs a skills upgrade Here are some extracts: There’s no shortage of discussion about the nuts and bolts of environmental, social and governance issues. Governments, regulators and investors are demanding more disclosure, more analysis and more management of business…

The IASB recently issued Extractive Activities – a Project Update, written by IASB member Tadeu Cendon As we’ve noted before, IFRS 6 allows issuers some concessions in how an entity develops its accounting policies for recognizing and measuring exploration and evaluation assets – it labels this as a “temporary exemption” from aspects of IAS 8.…

Let’s look at some more of the comments received on the IASB’s exposure draft Disclosure Requirements in IFRS Standards—A Pilot Approach: Proposed Amendments to IFRS 13 and IAS 19, for which comments were requested by a revised date of January 12, 2022 In a nutshell, the draft guidance would require entities to comply “with overall…

We recently looked at some of the comments received on the IASB’s exposure draft Disclosure Requirements in IFRS Standards—A Pilot Approach: Proposed Amendments to IFRS 13 and IAS 19, for which comments were requested by a revised date of January 12, 2022 In a nutshell, the draft guidance would require entities to comply “with overall…