Jeremy Stuber discusses the challenges of accounting for goodwill, a topic which has been debated at the CRUF for many years. Key points There is
The ‘Alphabet Soup’ of ESG (Environmental, Social and Governance) is a phrase that, quite frankly, I feel we have all heard enough of. The International
CRUF responds to a consultation paper from EFRAG on the first set of Draft EU Sustainability Reporting Standards
In this letter, CRUF shares their views on what users of corporate reporting, see as critically important issues in the development of sustainability reporting standards.
CRUF responds to a consultation paper from the International Sustainability Standards Board (ISSB) on general sustainability disclosures (IFRS S1) and climate-related disclosures (IFRS S2)
In this letter, CRUF shares their views on due process, materiality and the business model, sector based standards, and assurance and audit. Read the comment
Dickens opens his historical novel, A Tale of Two Cities, with the famous line, “It was the best of times, it was the worst of
Over 130 countries recently signed a groundbreaking agreement to reform international corporate taxation. The agreement is orchestrated by the Organization for Economic Co-operation and Development (OECD)
CRUF Canada responds to a consultation paper from the Independent Review Committee on Standard Setting in Canada
In this letter, CRUF Canada shares their views on the overall Canadian standard-setting system and their support for the creation of a Canadian Sustainability Standards Board. Read the comment letter here.
CRUF responds to the IASB’s Exposure Draft: Supplier Finance Arrangements Proposed amendments to IAS 7 and IFRS 7
In this letter, the CRUF shares its concerns about the current reporting requirements around supply chain financing and their support for the IASB addressing it.
CRUF Insurance responds to the UKEB’s [Draft] Endorsement Criteria Assessment: IFRS 17 Insurance Contracts
In response to the consultation CRUF Insurance expressed their support for the Adoption Decision put forward by the UK Endorsement Board (UKEB) on IFRS 17.