Previously, the International Financial Reporting Standards (IFRS) Foundation maintained accounting standards for most countries, except the U.S. Now it initiated plans to create a global set of unified standards for sustainability disclosures. The Value Reporting Foundation, which took over management...
After discussing the replacement of the IASC in 2001 by the International Accounting Standards Committee Foundation (IASCF) and the International Accounting standards Board (IASB), we give details on how the international standards were henceforth called International Financial Reporting Standards (IFRS),...
Before joining the IASB, Dr Barckow served as President of the Accounting Standards Committee of Germany (Deutsches Rechnungslegungs Standards Committee e.V.). He is a former Deloitte Partner and has been an active participant in numerous advisory bodies to the IFRS Foundation and the IASB, ...
PhosAgro started disclosing financial statements under IFRS. Ammophos kicked off an upgrade programme to create flexible production lines enabling quick switches between different fertilizers in response to changes in market demand, to maximize output of phosphate-based fertilizers, and to enhance energy ...
1867 - Foundation of sickness fund for employees Georg Fischer Ifounded a sickness fund for his employees. In 1897 the Fund joined the "Association of Swiss Sickness Funds". In 1907, at the initiative of the then Managing Director,Ernst Homberger, the Family Insurance Plan was created. The na...
To understand financial materiality for different sectors and firms, start with the IFRS Foundation’s SASB Standards, which provide industry-based sustainability disclosures about risks and opportunities that affect enterprise value. The organization’s materiality finder breaks down environmental, social, ...
To understand financial materiality for different sectors and firms, start with the IFRS Foundation’s SASB Standards, which provide industry-based sustainability disclosures about risks and opportunities that affect enterprise value. The organization’s materiality finder breaks down environmental, social, ...
The archaeologists who excavated what experts believe to have been the site of Su¯ fukuji found the foundation of the Religions 2022, 13, 641 10 of 23 stu¯pa building (to¯ 塔) on the second ridge of what was once Su¯ fukuji (O¯ tsu City Museum of History 2017, p. 28...
The market capitalisation of Ceiba Investments is GBP 31.66M What is the 1 year trading range for Ceiba Investments share price? Ceiba Investments has traded in the range of 23.00p to 28.00p during the past year What is the PE ratio of Ceiba Investments?
The foci of examination are the political manoeuvres of reformers, the consequences of new accounting, and pragmatic philosophy of the academics in action. Towards the end of the paper, some implications of this history are considered in relation to the impacts of the IAS/IFRS on today's ...