May 2023 English with Chinese Translation 2023年5月 中英文对照 In depth New IFRSs for 2023 洞察 2023年国际财务报告准则的变化 Contents Introduction Amended standards New standards 1 PwC | New IFRSs for 2023 目录 引言 修订的准则 新准则 洞察 – 2023年国际财务报告准则的变化 | 普华永道 2 ...
3 PwC | New IFRS Accounting Standards for 2024 引言 自2023年5月我们的《2023年国际财务报告准则的变化》出版以来,国际会计准则理 事会(IASB)发布: • 对《国际会计准则第7号—现金流量表》以及《国际财务报告准则第7号—金融工 具:披露》的修订:供应商融资安排 • 对《国际会计准则第21号—汇率变动的...
New IFRS standards.The article presents charts on the exposure drafts and standard issued by the International Accounting and Standards Board since June 2003.EBSCO_bspAccountancy
与其他气候信息披露法规的比较 近两年,在气候和环境、社会和治理(ESG)相关领域,全球各地陆续颁布了自愿或强制的规则,包括《国际财务报告准则®可持续发展披露标准》(IFRS® Sustainability Disclosure Standards)、《欧盟企业可持续性报告指令》(CSRD)及相关的欧洲可持续性报告标准,以及美国加州的气候立法。SEC气候信息...
Learn the difference between IFRS and GAAP corporate accounting standards. GAAP is required for companies in the US, while IFRS is used internationally.
“The new accounting standards offer a perfect opportunity for banks to take a hard look at internal silos,” said Martim Rocha, Director for Risk Business Consulting at SAS. “IFRS 9 can be a catalyst for increased integration of risk and finance. A common data repository and model manage...
Lease accounting software manages a company’s leased real estate properties, assets and equipment, enabling compliancy with financial lease accounting reporting regulations such as IFRS 16 and ASC 842.
Regulations and standards Hong Kong Exchange ("HKEX") publishes conclusions on Climate Disclosure Requirements Coming into effect on 1 January 2025, HKEX's New Climate Requirements are developed based on IFRS S2. Implementation reliefs have been introduced, including proportionality and scaling-in measure...
The inaugural International Sustainability Standards Board (ISSB) standards – IFRS S1 and IFRS S2 – go into effect in 2024, standardising reporting across companies and nations. Australia, Canada, Japan, Hong Kong, Malaysia, Nigeria, Singapore, the UK, and New Zealand, among others, are ...
The new IFRS 9 accounting standard requires financial institutions to progress from a backward-looking and observation-based impairment model to a forwa...