Join Raihazah Shaikh and Andreas Ohl, where they discuss the SEC proposal on the Enhancement and Standardization of Climate-Related Disclosures for Investors. Topics include an overview of the proposal and a summary of some of the similarities and differences with other similar proposals.
Join Laura Kennedy and Karsten Ganssauge as they discuss three topics from the June 2023 IFRS Interpretations Committee meeting:
Energy contracts and the ‘own-use’ exemption from financial instrument accounting
Mergers between a parent and its subsidiary
Consolidation when the parent is...
Join Raihazah Shaikh, Mark Randall and Laura Kennedy as they discuss the latest developments under IFRS 9 classification and measurement. Topics include:
An overview of what is involved in the post implementation review
The proposed amendments to IFRS 9 covering contractual cash flow...