Monthly News Summary January 2024 | DART – Deloitte Accounting Research Tool

January monthly News Summary

Please find below a brief summary of news and events from the IFRS® Foundation over the past month:

New resource on emissions reporting using GRI and ISSB Standards

The Global Reporting Initiative and the IFRS Foundation have jointly published a new analysis and mapping resource: Interoperability considerations for GHG emissions when applying GRI Standards and ISSB Standards.

The publication illustrates the areas of interoperability a company should consider when measuring and disclosing Scope 1, Scope 2 and Scope 3 greenhouse gas (GHG) emissions in accordance with both GRI 305: Emissions and IFRS S2 Climate-related Disclosures.

Capital Markets Advisory Committee seeks new members to join in 2025

The Capital Markets Advisory Committee (CMAC) is seeking new candidates to join as members to help shape the work of the International Accounting Standards Board (IASB).

The CMAC is a unique forum for users of financial statements, which includes analysts, investors and ratings agencies. The members discuss directly with IASB members and technical staff how to ensure that IFRS Accounting Standards can require companies to provide users with useful information for making investment decisions.

IFRS Sustainability Disclosure Standards now available in French

IFRS S1 and IFRS S2 are now available in French.

Access the Standards from the IFRS Sustainability Standards Navigator. Click the drop-down menu to choose French.

IASB and ISSB Updates and podcasts

The January 2024 IASB Update and podcast is available.

The ISSB podcast is also available.

The first joint in-person IASB-ISSB session was held in London in January. A special podcast episode of the joint IASB-ISSB session is available. Here is the Update of the joint session.