IFRS Foundation announces appointments of Trustees
The IFRS Foundation has newly appointed and reappointed 10 Trustees to the
organisation. They bring a diverse range of skills and expertise from Asia, Europe
and North America. The appointments broaden the Trustees’ insights into accounting
and sustainability to reflect its newly set dual board structure.
Blackline documents detailing revisions to SASB Standards
These revisions are informed by feedback received in response to the Exposure Draft
Methodology for Enhancing the International Applicability of the SASB
Standards and SASB Standards Taxonomy Updates. The documents will be available online until 10 November for information
purposes only, to allow stakeholders to familiarise themselves
with the revisions. The revisions will not be final until ratified and issued by the
ISSB, anticipated in December 2023.
IASB proposes updates to the IFRS Accounting Taxonomy 2023
IASB member Nick Anderson discusses cash flow economics
In a new article, IASB Member and former investor Nick Anderson
discusses the increasing prevalence of transactions that are not reflected in cash
flow statements—and where investors can find the information needed about non-cash
debt changes to aid their analysis.
Investors need information about both cash flows and non-cash changes in debt to
compare and evaluate companies.
Translations available on IASB educational material