ITFA has published "A guide to accounting and legal issues under IFRS 9 for the trade receivables and supply chain finance industry." These are ITFA's first set of guidelines on the standards aimed ...
The International Financial Reporting Standards Foundation published Wednesday a guide for preparers voluntarily applying standards by the Internationally Sustainability Standards Board. The guide ...
The guide can help companies identify and disclose material information about sustainability-related risks and opportunities that could reasonably be expected to affect their cash flows, their access ...