ວິສາຫະກິດບັນຊີ ແລະ ວິສາຫະກິດກວດສອບ ທີ່ໄດ້ຮັບອານຸຍາດໃຫ້ເຄື່ອນໄຫວຖຶກຕ້ອງຕາມກົດໝາຍ- ອີງຕາມ ກົດໝາຍວ່າດ້ວຍການບັນຊີ (ສະບັບປັບປຸງ) ສະບັບເລກທີ 47/ສພຊ, ລົງວັນທີ 26 ທັນວາ 2013; - ອີງຕາມກົດໝາຍວ່າດ້ວຍການກວດສອບອິດສະລະ ສະບັບເລກທີ 51/ສພຊ, ລົງວັນທີ 22 ກໍລະກົດ 2014; - ອີງຕາມ ຂໍ້ຕົກລົງຂອງລັດຖະມົນຕີ ກະຊວງການເງິນ ວ່າດ້ວຍການຈັດຕັ້ງ ແລະ ການເຄື່ອນໄຫວຂອງຫ້ອງການກະຊວງການເງິນ ສະບັບເລກທີ 6118/ກງ, ລົງວັນທີ 10 ທັນວາ 2021; - ອີງຕາມ ໜັງສືສະເໜີ ຂອງກົມຄຸ້ມຄອງການບັນຊີ ສະບັບເລກທີ 0123/ກຄຊ, ລົງວັນທີ 23 ກຸມພາ 2024. ຫ້ອງການ ກະຊວງການເງິນ ຂໍຖືເປັນກຽດແຈ້ງມາຍັງ ບຸກຄົນ, ນິຕິບຸກຄົນ, ການຈັດຕັ້ງ ແລະ ວິສາຫະກິດທົ່ວໄປຊາບວ່າ: ວິສາຫະກິດບັນຊີ ແລະ ວິສາຫະກິດກວດສອບ ທີ່ໄດ້ຮັບອານຸຍາດໃຫ້ເຄື່ອນໄຫວຖຶກຕ້ອງຕາມກົດໝາຍມີຈຳນວນທັງໝົດ 119 ຫົວໜ່ວຍ ເຊິງມີລາຍລະອຽດດັ່ງເອກະສານທີ່ຄັດຕິດມາລຸ່ມນີ້:
0 Comments
ISSB PUBLISHED PREVIEW OF JURISDICTIONAL GUIDE AND SHARES 2024 PRIORITIESWe are pleased to share that last week the International Sustainability Standards Board (ISSB) was in New York City for the IFRS Sustainability Symposium, welcoming over 1,000 delegates from more than 50 jurisdictions in person and online. The Symposium provided an opportunity to hear from key stakeholders about how they are responding to and getting ready for the ISSB Standards. The Board heard that companies around the world are opting to apply the ISSB Standards in response to investor demand for consistent, comparable and decision-useful sustainability-related information. The Board also heard from regulators from different jurisdictions about the rationale and roadmaps they are rolling out to adopt or otherwise use the ISSB Standards in their legal frameworks. At the Symposium, the Board released the Preview of our Inaugural Jurisdictional Guide for the Adoption or Other Use of ISSB Standards which advances its strategy for promoting globally consistent and comparable sustainability-related disclosures for capital markets and supporting regulators in the design and planning of their jurisdictional roadmaps. The Preview also aims to support transparency for capital markets, regulators and other stakeholders by setting out the features of jurisdictional approaches to adoption that inform jurisdictional developments and progress towards the provision of globally comparably sustainability-related disclosures. The Board also shared a list of ongoing and completed jurisdictional consultations – such as those in Australia, Singapore and the UK - for stakeholders’ awareness. Priorities for 2024Advancing adoption is one of three current priorities for the ISSB.
Another priority is on capacity building and educational initiatives that support the implementation of the ISSB Standards. So far, we’ve published educational material in five areas:
The ISSB team is busy working on educational material in other areas including the concept of materiality and current and anticipated financial effects – so I encourage you to watch out for those. We are also progressing well with the IFRS Sustainability Disclosure Taxonomy, which we expect to publish in April 2024. The third priority for the ISSB is to reflect on feedback from its consultation on its future work plan. The ISSB plans to finalise its decisions in the first half of 2024, including agreeing on research projects to gather evidence about what problem needs to be solved and assess whether a feasible solution can be found. To keep up to date with developments, please do check out the Board's monthly podcast where its Chair and Vice-Chairs discuss latest developments and priorities. Thank you and we hope you find this information useful. |
|