Archive

  • EFRAG's application guidance, help or hindrance?

    24 August 2023

    Materiality and value chain documents helpful for first time adopters but lack immediate practical value for the biggest companies, SRB members argue

  • Materiality implementation guidance goes under EFRAG SRB's microscope

    24 August 2023

    Board members broadly supportive of document, with caveats on some points on substance and some editorial considerations

  • IASB set to introduce SME deferred tax reporting relief

    23 August 2023

    Board votes to ballot on introducing accounting relief for Pillar Two-related deferred taxes