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The research “How to improve IFRS for intangible assets? The study found that many firms in China’s emerging high-tech markets are forced to expense their R&D entirely, which can stunt their growth and distort financialreports. A milestone approach” was authored by Shefei Ma and Weiguo Zhang in 2023.
The Taskforce on Nature-related Financial Disclosures on Sept. 18 released its final recommendations on nature-related risk management and disclosure, aligned with existing Global Reporting Initiative (GRI) and International FinancialReporting Standards (IFRS) and Kunming-Montreal Biodiversity Framework requirements.
Similarly the South African FinancialReporting Standards Council (FRSC) has adopted a blanked adoption approach to IFRS and IAS with very little effort to consider if the standards will contribute to local economic growth and employment. As a developing nation, we cannot afford to stifle our innovation.
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