Listed companies

In our latest issue of Capital Quarter, we explore the application of two accounting standards – IFRS 9 and its application to company related loans, and IFRS 15 – and provide guidance on what companies need to prepare for their auditors.

We also focus on the first two standards (IFRS S1 and S2) issued by the International Sustainability Standards Board effective for reporting periods starting on or after 1 January 2024 and, with government endorsed standards available from May 2025, share our insights into the requirements and the latest climate-related disclosures.