The Securities and Exchange Commission of Pakistan (SECP) has announced a staged adoption approach for the ISSB standards. IFRS S1 and IFRS S2 will be required initially only for listed companies on the basis of certain criteria, such as total assets, turnover and number of employees. ...
(2014) "What drives the comparability effect of mandatory IFRS adoption?", Review of Accounting Studies, 20, 242-282.Cascino S,Gassen J. 2015. What drives the comparability effect of mandatory IFRS adoption? Review of Accounting Studies,20(1):242-282....
IFRS S1 General Requirements for Disclosure of Sustainability-Related Financial Information, and IFRS S2 Climate-related Disclosures. Entities apply IFRS S1 when preparing and reporting sustainability-related financial disclosures. As well as applying the principles in IFRS S1, entities mu...
SynTao Green Finance welcomes the Exposure Draft IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information (General Requirements Exposure Draft) and Exposure Draft IFRS S2 Climate-related Disclosures (Climate Exposure Draft). We believe that this...
Roadmap on Sustainability Disclosure in Hong Kong and HKFRS S1 'General Requirements for Disclosure of Sustainability-related Financial Information' & 'HKFRS S2 Climate-related Disclosures' issued in December 2024 19 Dec 2024 iGAAP in Focus — Worldwide reach of the Corporate Sustainability Reporting ...