International Sustainability Standards BoardThe International Sustainability Standards Board (ISSB) is a standard-setting body established in 2021–2022 under the IFRS Foundation, whose mandate is the creation and development of sustainability-related financial reporting standards to meet investors' needs for sustainability reporting.
International Accounting Standards CommitteeThe International Accounting Standards Committee (IASC) was founded in June 1973 in London at the initiative of Sir Henry Benson, former president of the Institute of Chartered Accountants in England and Wales. The IASC was created by national accountancy bodies from a number of countries with a view to harmonizing the international diversity of company reporting practices.
International Financial Reporting StandardsInternational Financial Reporting Standards (IFRS) are accounting standards issued by the IFRS Foundation and the International Accounting Standards Board (IASB). They constitute a standardised way of describing a company's financial performance and position so that company financial statements are understandable and comparable across international boundaries. They are particularly relevant for companies with publicly listed shares or securities.
Andreas BarckowAndreas Barckow (born 1966 in Oldenburg i.O.) is a German economist and accountant. He is the chairman of the International Accounting Standards Board (IASB) and an Honorary Professor at the WHU - Otto Beisheim School of Management in Vallendar. Education and academic careerBarckow completed a bank apprenticeship at BfG Bank in Oldenburg from 1986 to 1989, graduating as a bank commercial clerk (or: qualified bank clerk).Accounting standardPublicly traded companies typically are subject to rigorous standards. Small and medium businesses often follow more simplified standards, plus any specific disclosures required by their specific lenders and shareholders. Some firms operate on the cash method of accounting which can often be simple and straightforward. Larger firms most often operate on an accrual basis.David Tweedie (accountant)Sir David Philip TweedieCVOFRSE (born 7 July 1944) is a British accountant. He is the former chairman of the International Accounting Standards Board (2001–2011) and the ninetieth member of The Accounting Hall of Fame. CareerBorn in Newcastle-Upon-Tyne, Tweedie graduated with a BCom followed by a PhD in 1969 from the University of Edinburgh Management School, and is currently a visiting professor.IFRS FoundationThe International Financial Reporting Standards Foundation or IFRS Foundation (sometimes IFRSF) is a nonprofit organization that sets corporate reporting standards for the capital markets globally founded on the belief that better information from companies leads to better investment decisions.
Asia-PacificThe Asia-Pacific (APAC) is a major geopolitical and economic region of the world adjoining the western Pacific Ocean, Indian Ocean and comprising the part of the Old World located outside the EMEA region. The region's precise boundaries vary depending on context, but countries and territories in the Far East (East Asia, South Asia, Southeast Asia and Oceania) are also sometimes included.
AfricaContinentAfrica is the world's second-largest and second-most populous continent after Asia. At about 30.3 million km (11.7 million square miles), including adjacent islands, it covers around 20% of Earth's land area and 6% of its total surface area. With nearly 1.4 billion of the world's population, Africa's population is the youngest among the continents; the median age in 2012 was 19.7, when the worldwide median age was 30.4.
Janus HendersonJanus Henderson is a British-American global asset management group headquartered in the City of London, United Kingdom. It offers a range of financial products to individuals, intermediary advisors, and institutional investors globally under the trade name Janus Henderson Investors. The group's holding company, Janus Henderson Group plc, is incorporated in Jersey and is listed on the New York Stock Exchange.
EuropeContinentEurope is a continent located entirely in the Northern Hemisphere and mostly in the Eastern Hemisphere. It is bordered by the Arctic Ocean to the north, the Atlantic Ocean to the west, the to the south, and Asia to the east. Europe shares the landmass of Eurasia with Asia, and of Afro-Eurasia with both Africa and Asia.
AmericasLandmass comprising North and South AmericaThe Americas, sometimes collectively called America, are a landmass comprising the totality of North America and South America. When viewed as a single continent, the Americas are the second largest continent by area after Asia and the third largest continent by population. The Americas make up most of the land in Earth's Western Hemisphere and constitute the "New World", in contrast to the "Old World" of Afro-Eurasia.*As an Amazon Associate I earn from qualifying purchases.