Investors and investment analysts have low confidence in the reliability of financial-instrument risk disclosures under International Financial Reporting Standards, finding them difficult to ...
On 10 August 2023, the FCA issued another of its regular newsletters to primary market participants, Primary Market Bulletin 45 ("PMB 45"). This covers four topics: new IFRS sustainability and climate ...
Supplier Finance Arrangements (SFA), including reverse factoring and similar structures, have become an integral part of modern working capital management. However, recent years have seen mounting ...
Opinion
Business Daily Africa on MSNOpinion
Determining the location of your organisation’s IFRS sustainability disclosures
As the date for the mandatory adoption of IFRS sustainability disclosure standards, IFRS S1 (General Requirements for Disclosure of Sustainability-related Financial Information) and IFRS S2 ...
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