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SASB CONCEPTUAL FRAMEWORK

WEBThis Conceptual Framework sets out the basic concepts, principles, definitions, and objectives that guide the appointed technical Sustainability Accounting Standards Board …

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URL: http://sasb.ifrs.org/wp-content/uploads/2019/05/SASB-Conceptual-Framework.pdf?source=post_page

How do they work together

WEBComplementary tools for investor communications. Jointly providing a more complete picture of long term value creation, meeting investor needs for comparable, consistent, …

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RESEARCH PROJECT Human Capital

WEBPreliminary Framework: Executive Summary Prepared by the Sustainability Accounting Standards Board® December 2020 RESEARCH PROJECT Human Capital

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IASB proposes amendments for renewable electricity contracts

WEBThe International Accounting Standards Board (IASB) has today published an Exposure Draft proposing narrow-scope amendments to ensure that financial …

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Proposal and Supporting Evidence

WEB2 Small and medium‐sized enterprises (SMEs). A recent study shows that the risk of occupational injury in small firms is greater than in large enterprises.

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ISSB opens permanent Montreal office, celebrating progress and

WEBThe International Sustainability Standards Board (ISSB) of the IFRS Foundation has cemented its presence in Montreal with the opening of a permanent office in the …

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Property, Plant and Equipment IAS 16

WEBObjective. 1. The objective of this Standard is to prescribe the accounting treatment for property, plant and equipment so that users of the financial statements can discern …

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IFRS 17 Insurance Contracts

WEBThis Effects Analysis accompanies, but is not part of, IFRS 17. What is the purpose of this Effects Analysis? This Effects Analysis describes the likely costs and benefits of IFRS 17.

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Employee Benefits IAS 19

WEBApproval by the Board of IAS 19 issued in June 2011. International Accounting Standard 19 Employee Benefits (as amended in 2011) was approved for issue by thirteen of the …

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March 2022 Exposure Draft

WEBThe Health Care Delivery industry owns and manages hospitals, clinics, and other health care-related facilities. Companies provide a range of services, including inpatient and …

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