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Showing 11 - 20 of 21 results for "Australian Accounting Standards Board"

AASB publishes climate-related disclosure standards draft

RACHEL ALEMBAKIS  |  MONDAY, 23 OCT 2023  |  NEWS
... first focus on climate-related financial reporting, under an exposure draft released by the Australian Accounting Standards Board (AASB). AASB has opened up a 120-day comment period on ASRS 1 General Requirements for Disclosure of Climate-related Financial ...

Australia not ready for sustainability benchmarks, consultants warn

ROSE MARY PETRASS  |  MONDAY, 26 JUN 2023  |  NEWS
... disclosure regimes. Legislation was introduced into federal parliament in February to empower the Australian Accounting Standards Board (AASB) to develop sustainability standards, the Auditing and Assurance Standards Board's to develop and maintain relevant ...

ISSB to require Scope 3 emissions disclosure

RACHEL ALEMBAKIS  |  MONDAY, 24 OCT 2022  |  NEWS
... draft accounting standards were the subject of global public feedback, including from the Australian Accounting Standards Board (AASB). The resulting ISSB standards are likely to be adopted into Australian Accounting Standards. AASB chair Keith Kendall ...

RBA governor urges implementation of ISSB standards

RACHEL ALEMBAKIS  |  MONDAY, 19 SEP 2022  |  NEWS
... make sure that the standards are adopted, noting "it's a really important issue." The Australian Accounting Standards Board is considering the standards for appropriateness for Australian entities, and AASB chair Keith Kendall previously told FS ...

CBA sees push to greater quantity, quality of climate risk reporting

RACHEL ALEMBAKIS  |  THURSDAY, 12 MAY 2022  |  NEWS
... with the TCFD, which is increasingly adopted across Australian organisations. Recently, Australian Accounting Standards Board (AASB) chair Keith Kendall told FS Sustainability that the AASB is conducting a public consultation on the draft ISSB standards ...

AASB considering ISSB sustainability standards

RACHEL ALEMBAKIS  |  THURSDAY, 28 APR 2022  |  NEWS
The Australian Accounting Standards Board (AASB) is considering how to integrate climate change and sustainability-related financial accounting standards into Australian standards. AASB is consulting on the recently draft International Sustainability ...

Corporate finance execs seeking greater ESG knowledge

RACHEL ALEMBAKIS  |  THURSDAY, 7 OCT 2021  |  NEWS
... the financial statements but also we've seen bulletins and guidance produced from the Australian Accounting Standards Board around how climate risk needs to be considered within the financial statements themselves," McWilliams said. "This has also ...

Climate action by regulators deferred, not denied: MinterEllison

RACHEL ALEMBAKIS  |  FRIDAY, 22 MAY 2020  |  NEWS
... climate change on financial performance, position and prospects. Further, in April 2019, the Australian Accounting Standards Board and Auditing and Assurance Standards Board "issued joint guidance stating that climate change-related assumptions have ...

Climate change, human rights risks intertwined: GCNA

RACHEL ALEMBAKIS  |  FRIDAY, 31 JAN 2020  |  NEWS
... Authority, the Reserve Bank of Australia, the ASX Corporate Governance Outlines and the Australian Accounting Standards Board (AASB) and Auditing & Assurance Standards Board (AuASB) have all issued guidances and statements in recent years emphasising ...

ASIC critiques management of non-financial risk in governance review

RACHEL ALEMBAKIS  |  FRIDAY, 4 OCT 2019  |  NEWS
... impacts and where material disclosure this information." A joint guidance statement by the Australian Accounting Standards Board (AASB) and Auditing & Assurance Standards Board (AuASB) on the integration of climate change-related risks into financial ...