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Archive by author: Robert MoulinReturn
July 2022
At the end of March the newly created International Sustainability Standards Board (ISSB) issued two exposure drafts. In the second of a 2 part series, Rob Moulin looks in details at what IFRS S1 which deals with general sustainability-related disclosure requirements.
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May 2022
When working with finalist accountants preparing for upcoming exams, one question I invariably ask of them goes something like this; “So, which of the accounting standards refers to an event being highly probable”?
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At the end of March the newly created International Sustainability Standards Board (ISSB) issued two exposure drafts. The first deals with general sustainability-related disclosure requirements whilst the second is concerned more specifically with climate-related disclosures.
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March 2022
It’s hard to imagine that ten years have gone by since London was abuzz with the excitement and anticipation of its fast-approaching Olympic Games. Come July 2012 the atmosphere was electric, the city one whole festival of sport, the streets alive with fans from around the globe enjoying London’s ...
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I’d like to share with you a memory from some twenty-five years passed. To this day the recall of it remains sharp, such was the anticipation, excitement, and to-be-honest, outright trepidation of what might lie ahead.
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February 2022
Several enquiries have come in over the past week, specifically for IAS 12 related training. It’s not unusual. For an accounting standard that’s been around, in some form or other, for over forty years, it’s an area of financial reporting that continues to present various challenges.
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...we just love Standards, how about you...? Ahhhhh! It’s that time of the year once again – love is in the air.
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We are nearing mid-February already and here in the UK it feels as if Spring is just around the corner. The mornings are, on-balance, becoming warmer, the evenings longer, the sun making more regular appearances.
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November 2021
It seems a long journey this one, and it’s not over yet. When we decided to write a blog piece about the revisions to IAS 1, it wasn’t intended to be a four-parter.
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