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Let’s put sustainability back into the sustainability reporting debate

Main points: presents three possible scenarios as to how “sustainability” reporting might develop; the current direction will not facilitate harmonisation or sustainable development; a modification will facilitate both; taking a step back, rethinking and re-engaging would offer more possibilities; includes a link to a video discussion with Sir David Tweedie (ex IASB chair) and Mervyn King (ex GRI and IIRC chair) on these issues. The talk about the ‘alphabet soup’ of reporting frameworks and standards…
post ARC

IAASB PUBLIC CONSULTATION OPENS FOR PROPOSED NEW STANDARD FOR AUDITS OF FINANCIAL STATEMENTS OF LESS COMPLEX ENTITIES

New Proposed Stand-Alone Standard to Meet Market Needs Jul 23, 2021 | New York, New York | English Today, the International Auditing and Assurance Standards Board (IAASB) published an exposure draft of its new, stand-alone standard for audits of financial statements of less complex entities. This landmark new draft standard responds to demands to have a set of high-quality requirements tailored for the needs of less complex entities (LCEs). The new standard for audits of financial…
post ARC

Gender in the Accounting Profession - announcement

The EAA Virtual Activities Committee is delighted to host a Roundtable Conversation on “Gender in the Accounting Profession”, which will take place on Zoom, on September 22, 2021 at 4.00pm CEST. Registration is now open here. Due to unforeseen circumstances Emily Martin will not be able to participate to the event, but we are happy to announce that Prof. Andrea Romi has accepted to take part to the debate, and will delve into this topic together with…
post ARC

EFRAG Calls on the likely developments in financial reporting

EFRAG CALLS FOR AN ACADEMIC STUDY AND ACADEMIC LITERATURE REVIEW ON LONG-TERM VIEW ON THE LIKELY DEVELOPMENTS IN FINANCIAL REPORTING     EFRAG plans to start preliminary research activity on the long-term view on the likely developments in financial reporting.   The proposed research would include a holistic assessment of IFRS Standards (strengths, weaknesses, long-term considerations, topics still to be addressed and European needs and requirements).   In the context of this research activity, EFRAG…
post Congress 2019

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post Congress 2018

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post Congress 2017

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post Congress 2016

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post Congress 2015

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post Congress 2014

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