IFRS standards would give investors better information about financial performance of rate-regulated companies.
IASB: Improved IFRS Standard to Capture Rate-Regulated Companies’ Performance
New Unit Definitions Published to Enable Sustainability Reporting
New Unit Definitions Published to Enable Sustainability Reporting XBRL International has published an update to the Unit Type Registry, adding additional unit definitions to support the wide variety of disclosures required for sustainability reporting. In particular, the new units will
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