On 26 June, the International Sustainability Standards Board (ISSB) issued the first two IFRS Sustainability Disclosure Standards, IFRS S1General Requirements for Disclosure of Sustainability-related Financial Informationand IFRS S2Climate-related Disclosures. On 10 July, the Financial Stability Bo...
There are six general requirements included in the TNFD Recommendations. These are in addition to the provisions laid out in the ISSB’s standards, IFRS-S1 and IFRS-S2. The requirements are: The application of materiality The scope of disclosure The location of nature-related issues Integration...
Over recent years, researchers have contributed empirically and conceptually to environmental social and governance (ESG) disclosure research. This study aims to review and conduct a performance analysis with scientific mapping of significant contributors to ESG disclosure research. This review is a domain...
2015. What drives the comparability effect of mandatory IFRS adoption? Review of Accounting Studies: 1-41.Cascino, S., & Gassen, J. (2015). What Drives the Comparability Effect of Mandatory IFRS Adoption? Review of Accounting Studies, 20(1), 242-282....
The most common enquiries made by the Securities Commission of New Zealand post鈥怚FRS adoption period (2007鈥0) relate to IFRS transition, financial statement presentation, financial instrument disclosures and related party disclosures. We conclude that the perspective of public enforcement (securities ...
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Some organs, like the brain and spinal cord, are protected inside bone structures—the skull and vertebrae, respectively. Other organs, such as the muscles, are attached to the skeleton. The skeleton is an adaptive structure, and as it grows through childhood, and the rest of the body grows...
The functional activity is revealed by a flow of physiologically relevant inorganic ions, such as Na+, K+ and Cl−, across the BLM either from cyclic voltammetry (current-voltage curves in biophysical jargon) or chronoamperometry measurements (current-time curves) [3]. A major drawback of ...