Archive

Regulators must find sweet spot between sector-specific and horizontal regulation

Development of retail investment rules marked a shift in European Commission's approach

ISSB and EU pledge to minimise the sustainability reporting overload

European firms will have to comply with both EU and IFRS sustainability disclosure standards from their 2024 annual reports. But the two standard-setters have promised to be as harmonised as possible, as Joshua Geer reports

European insurers to consider ISSB decision on climate scenario analysis

International Sustainability Standards Board demands scenario analysis in new disclosure standard

Insurers say draft European sustainability reporting standards need to be refined

Europe stresses quality of outreach with IFRS 17 annuity ruling

The UK, meanwhile, has urged broader issues to be addressed at post implementation review

Don't ignore final IFRS 17 interpretation, says UKEB

UK endorsement body expects final adoption decision soon after tentative vote

EU warns against last-minute IFRS 17 interpretation rulings

UK seeking clarification from IFRS committee over treatment of annuities

Efrag approves IFRS 17 and 9 transition amendments

Changes were introduced to address potential mismatches in the transition

European insurers welcome Efrag's role in sustainability reporting standards

Insurance Europe says Efrag should consider field-testing the standards

Efrag raises inconsistency concern on IFRS 17/9 mismatch fix

EU's accounting advisors generally support IASB's plans