如今，大型新兴企业纷纷宣布自愿遵守国际会计准则（IFRS）。为何愿意引入IFRS的企业呈现出快速增长之势。笔者将为大家阐释其背景及围绕IFRS引入问题的国际策略。 近年来，软银和乐天等日本大型新兴企业纷纷引入国际会计准则（IFRS），成为人们热议的一个 ...

2023年6月26日，ISSB（国际可持续发展准则理事会）发布了两份正式生效文件，对企业财务报告可持续披露提出了新的要求。2023年10月12日，TCFD（气候变化信息财务披露工作组）在发布2023年状态报告的同时，宣布“已经履行完毕本工作组的职责并解散”，从2024年起 ...

Suzanne is a content marketer, writer, and fact-checker. She holds a Bachelor of Science in Finance degree from Bridgewater State University and helps develop content strategies. International ...

2023年6月26日，国际可持续发展准则理事会（以下简称“ISSB”）发布两项国际财务报告可持续披露准则（ISDS），即《国际财务报告可持续披露准则第1号——可持续相关财务信息披露一般要求》（以下简称“IFRS S1”）和《国际财务报告可持续披露准则第2号 ...

寿险业将于2026年元旦接轨IFRS 17与ICS新制，寿险业高层分析，金管会一定会让所有的寿险公司在首年能顺利「all pass」，但即使如此，接下来挑战才正要开始。在国际金融市场出现风吹草动时，资本不足的寿险公司更易面 ...

Since the European Union’s 2002 regulation mandating IFRS for EU public companies and the execution of the Norwalk Agreement by FASB and the International Accounting Standards Board (IASB), momentum ...

2025年5月至7月，国际可持续准则理事会（ISSB）陆续发布了两份关键文件，系统支持IFRS S2《气候相关披露》的实施落地：一是《温室气体排放披露教育材料》，聚焦企业在落实IFRS S2过程中对排放边界、数据质量、目标设定等方面的核心问题；二是《IFRS S2行业指南 ...

The International Financial Reporting Standards developed by the International Accounting Standards Board present guidelines for reporting the financial activities of a business. Similar to generally ...

Sean Ross is a strategic adviser at 1031x.com, Investopedia contributor, and the founder and manager of Free Lances Ltd. Somer G. Anderson is CPA, doctor of accounting, and an accounting and finance ...

Swiss Re’s adoption of IFRS 17 has resulted in some shifts atop AM Best’s rankings of the world’s largest reinsurers, which differ based on accounting standards. The Best’s Market Segment Report, ...

FIS has won the award for best IFRS 17 solution of the year for the second year in a row. It impressed judges with the supercharging of its FIS Insurance Risk Suite, ahead of the rollout of new ...

“A well-architected solution.” “A solution clearly designed to meet regulatory requirements and industry needs.” “Combines speed, forecasting and reporting to cover core IFRS 9 requirements ...