The International Accounting Standards Board (IASB) has unanimously decided to move forward with finalising the revision of the IFRS Practice Statement 1 Management Commentary by making targeted refinements to its proposals in the Exposure Draft Management Commentary. The IASB’s project codifies innovations in reporting, including concepts from the #IntegratedReporting Framework, in a set of standard-like requirements for management commentary designed to support investor-focused best-practice. Finalising the project provides a stepping-stone towards greater integration in reporting in the future. In refining its proposals, the IASB will collaborate with the International Sustainability Standards Board (ISSB) and consult with the Integrated Reporting and Connectivity Council. Find out more: https://lnkd.in/enRkwgZb
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The IFRS Foundation has released an updated resource to help companies that wish to apply both the Integrated Reporting Framework and the IFRS Sustainability Disclosure Standards, which are complementary tools for investor-focused communications. Find out more: https://lnkd.in/eJ_Nk4Qt International Sustainability Standards Board (ISSB) #integratedreporting #ISSB #IFRSSustainability #IFRS #IFRSFoundation
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A IFRS Foundation publicou a tradução atualizada da Estrutura de Relato Integrado em português. Esta publicação atualiza a tradução em português para refletir as últimas revisões da Estrutura (2021) e apoiar a adoção acelerada nos países de língua portuguesa. Saiba mais e acesse o Framework aqui: https://lnkd.in/ekt_xwBg
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In their first joint board discussion in January 2024, the International Sustainability Standards Board (ISSB) and International Accounting Standards Board (IASB) discussed the feedback received by the #ISSB in response to its consultation on future priorities, about a potential project related to integration in reporting. During this discussion, the boards noted that they support the use of the Integrated Reporting Framework as a resource that drives high-quality corporate reporting and a cohesive information package for investors. Find out more: https://lnkd.in/eZdsnjeu #integratedreporting #integratedreportingframework
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