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Navigating sustainability reporting: Practical application and analysis

As preparers may be caught by a combination of the recently released IFRS Sustainability Disclosure Standards, European Sustainability Reporting Standards and the SEC

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CA In depth INT2023-07

06 September 2023

Filling the gap in currency accounting: new IFRS requirements for lack of exchangeability

In August 2023, the IASB amended IAS 21 to add requirements to help entities to determine whether a currency is exchangeable into another currency, and the spot exchange rate to use when it is not. These new requirements will apply from 2025, with early application permitted.

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CA In brief INT2023-19

17 August 2023

IFRS Sustainability Disclosure Standards ‒ Guidance, insights and where to begin

The International Sustainability Standards Board (ISSB) issued its first two sustainability reporting standards on 26 June 2023, IFRS S1 and IFRS S2.

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CA In depth INT2023-05

27 July 2023

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In brief INT2023-16

ISSB developments - Transfer of TCFD monitoring responsibilities and IOSCO endorsement of IFRS sustainability disclosure standards

IOSCO has endorsed the International Sustainability Standard Board’s (ISSB) first two standards - General Requirements for Disclosure of Sustainability-related Financial Information (IFRS S1), and Climate-related disclosures (IFRS S2). The IFRS Foundation will take over the monitoring of climate-related disclosures from the Task Force on Climate-related Financial Disclosures (TCFD) as of 2024.

CA In brief

28 July 2023

In depth INT2023-04

Worldwide impact of CSRD - are you ready?

The transformation of ESG reporting accelerated in 2022 with the release of major proposals in the European Union (EU) and the United States (US), as well as globally by the International Sustainability Standards Board (ISSB).

CA In depth

04 May 2023 | Updated 03 August 2023

In brief INT2023-15

IFRS Sustainability Disclosure Standards have been released

The ISSB has issued IFRS S1, 'General Requirements for Disclosure of Sustainability-related Financial Information' and IFRS S2, 'Climate-related Disclosures'.

CA In brief

26 June 2023

In depth INT2022-14

IFRS 17 affects more than just insurance companies

IFRS 17 affects more than just insurance companies

CA In depth

21 November 2022

PwC Insights

PwC’s 26th Annual Global CEO Survey Winning today’s race while running tomorrow’s

Evolve or die, say 4,410 chief executives in our 2023 CEO Survey. But are they spending enough time on business reinvention? Many tell us no.

CA PwC’s 26th Annual Global CEO Survey Winning today’s race while running tomorrow’s 21 March 2023 Click here

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