Overview of IFRS S1 and IFRS S2
SustainabilityIFRS S1 and IFRS S2 mark the start of a new era of requiring companies to make sustainability-related disclosures.
Filter insights by:
Showing 12 of 61 content results
ISSB issues its first sustainability standards
SUSTAINABILITYEffective for periods beginning on or after 1 January 2024, the two new sustainability standards issued by the ISSB mark the start of a new era of requiring reporting entities to make sustainability related disclosures.
International Sustainability Standards Board (ISSB) provides further transitional reliefs for first year reporting
SustainabilityThe International Sustainability Standards Board (ISSB) decided to add to the transitional reliefs already proposed in relation to the adoption of its first two Sustainability Standards – IFRS S1 ‘General Requirements for Disclosure of Sustainability-related Financial Information’ and IFRS S2 ‘Climate-related Disclosures’.
What are sustainability scope 1, 2 and 3 emissions?
SustainabilityGreen House Gas (GHG) emissions are classified into categories of Scope 1, Scope 2 or Scope 3. This is a way of grouping emissions between those created by the company and those created by its wider value chain.
IAS 36 - Other impairment issues
INTERNATIONAL FINANCIAL REPORTING STANDARDSThis article considers some regularly encountered application issues when applying IAS 36.
IAS 36 - Presentation and disclosure requirements
INTERNATIONAL FINANCIAL REPORTING STANDARDSThis article provides a summary of the IAS 36 disclosure requirements and highlights particular areas of focus for regulators, including select illustrative examples for these areas of focus.
International Sustainability Standards Board confirms effective date of new Standards
SustainabilityThe International Sustainability Standards Board (ISSB) confirms the effective date of its new Standards
Navigating the changes to IFRS 2023
IFRSThis publication is designed to give preparers of IFRS financial statements a high-level awareness of recent changes to International Financial Reporting Standards. It covers both new Standards and Interpretations that have been issued and amendments made to existing ones.
Example Financial Statements 2022
IFRSWe are pleased to share Example consolidated financial statements 2022 to assist you in your preparation of your financial statements inline with the latest International Financial Reporting Standards (IFRS) changes.
The meaning of life, tax and the digital universe - an APAC perspective
Digital tokensDigital tokens, such as cryptocurrencies and NFTs, have established themselves as a new asset class in less than a decade. In this webinar, a panel of Grant Thornton tax Partners from Singapore, Australia, Hong Kong and India will discuss the impact digital tokens are having on tax (and vice versa) in their jurisdictions, and try to help decode some of the fundamental tax and accounting issues for players operating in this new universe.
IAS 36 - Reversing impairment losses
INTERNATIONAL FINANCIAL REPORTING STANDARDSThis article focuses on part of this step; reversing impairment losses.
Insights into IAS 36
INTERNATIONAL FINANCIAL REPORTING STANDARDSAn overview of IAS 36’s main requirements and an outline of the major steps in applying them in practice.
Events
- Webinar
- Upcoming
23 July 2026 | 10.00 AM - 11.00 AM SGT
Chetan Hans
Partner – Head of CFO Advisory