以下为 IFRS 基金会新闻的开头摘要（英文原文）。全文请见 IFRS 官网。
Please find below a brief summary of news and events from the IFRS ® Foundation over the past month:
The Global Reporting Initiative and the IFRS Foundation have jointly published a new analysis and mapping resource : Interoperability considerations for GHG emissions when applying GRI Standards and ISSB Standards .
The publication illustrates the areas of interoperability a company should consider when measuring and disclosing Scope 1, Scope 2 and Scope 3 greenhouse gas (GHG) emissions in accordance with both GRI 305: Emissions and IFRS S2 Climate-related Disclosures .
The Capital Markets Advisory Committee (CMAC) is seeking new candidates to join as members to help shape the work of the International Accounting Standards Board (IASB).
The CMAC is a unique forum for users of financial statements, which includes analysts, investors and ratings agencies. The members discuss directly with IASB members and technical staff how to ensure that IFRS Accounting Standards can require companies to provide users with useful information for making investment decisions.
版本与出处
- January 2024 monthly news summary