عرض العناصر حسب علامة : التقارير المالية

معلومات إضافية

• المحتوى بالإنجليزية The International Accounting Standards Board (IASB) has today concluded its decision-making on two projects—its final steps before drafting and balloting two new IFRS Accounting Standards.
  
  The first of these forthcoming Accounting Standards is designed to clarify and enhance information companies provide about their financial performance. The other will simplify the financial statements prepared by subsidiaries of listed groups.
  
  The IASB expects to issue the new Accounting Standards in the first half of 2024.
  
  The first new Accounting Standard will result in companies reporting more consistently and transparently on their financial performance, making it easier for investors to compare companies. It will help to build trust between companies and investors and ultimately ease the flow of capital. The IASB is now satisfied that it has refined its original proposals published in 2019 to reflect stakeholder feedback. This new Standard is the result of the Primary Financial Statements project and will supersede IAS 1 Presentation of Financial Statements.
  
  The second new Accounting Standard will reduce disclosure requirements for subsidiaries that are not traded on a public market, or holds assets entrusted to them by their customers. This Standard will enable those subsidiaries to prepare full IFRS financial statements locally by using the information reported to their parent company but with reduced disclosures. This new Standard is the result of the Subsidiaries without Public Accountability: Disclosures project.
  
  The IASB has decided that the effective date of both new Accounting Standards will be for annual reporting periods beginning on or after 1 January 2027 to give companies sufficient time to implement the new requirements. Earlier application will be permitted.
  
  Both projects are now starting the balloting process, an approval process designed to ensure the new Accounting Standards accurately reflect the IASB decisions.