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Archive by author: Caroline Aggestam PontoppidanReturn
September 2021

ESG reporting: Getting comfortable with terminology

Caroline Aggestam Pontoppidan | ESG (Environmental, Social and Governance) |
There is a growing recognition of the importance of Environmental, Social and Governance (ESG) disclosures and reporting. ESG is increasingly included in regulation, standard-setting and guidance for organisations’ external reporting.
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April 2018

A review of IPSASB Exposure Draft 63 Social Benefits

Caroline Aggestam Pontoppidan | IPSAS and Non-Profit |
In October 2017 the IPSASB issued Exposure Draft 63 Social Benefits. ED 63 follows a Consultation Paper in 2015. The project's objective is to establish the recognition and measurement requirements for social benefits.
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October 2017

Accounting Policies and Accounting Estimates - Proposed Amendments to IAS 8

Caroline Aggestam Pontoppidan | IFRS (international accounting) |
In September 2017, the International Accounting Standards Board published an Exposure Draft of narrow-scope amendments to IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors. ED/2017/5 remains open for comment until 15 January 2018.
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September 2017

Preparing for 2018: Getting comfortable with IFRS 9 and 15

Caroline Aggestam Pontoppidan | IFRS (international accounting) |
The IASB has issued several new and amended Standards and Interpretations which have not yet entered into force and consequently, in most cases, have not yet been applied.
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