IASeminars Blog

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.

IASeminars faculty member, Jerad Dias, explores the importance of accountants adapting to change.

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”?

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.

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.

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.

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.

We’ve been developing and refining our virtual Zoom training sessions since their launch in 2020. We don’t take for granted that what works in the face-to-face classroom will also work in virtual delivery and so we collaborate with our instructors to ensure our virtual training meets the same high...