Accounting and Capital Markets Round-Up
February 2025
Hi,
Here are your articles on accounting and capital markets updates for the month.
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MASB amended financial instruments standards for nature-dependent electricity contracts
The Malaysian Accounting Standards Board (‘MASB’) issued targeted amendments to MFRS 9 ‘Financial Instruments’ and MFRS 7 ‘Financial Instruments: Disclosures’ on 7 February 2025. The amendments respond to stakeholder concerns that the current accounting requirements may not adequately capture how nature-dependent electricity contracts affect an entity’s performance. The amendments are effective from 1 January 2026, with earlier application permitted.
Example sustainability disclosures under IFRS® Sustainability Disclosure Standards
This publication provides an illustrative example of a basis of preparation and selected sustainability notes for a company reporting under the IFRS Sustainability Disclosure Standards for the first time. It showcases examples of how a fictional company, VALUE Plc, might apply some of the requirements from IFRS S1 ‘General Requirements for Disclosure of Sustainability-related Financial Information’ and IFRS S2 ‘Climate-related Disclosures’ based on hypothetical scenarios and risks to the company.
The aim of this publication is to demonstrate how a company might organise its sustainability report, particularly in terms of its overall sustainability reporting policies. It also includes an example disclosure of one risk each for environmental, social and governance areas for illustration purposes.
PwC’s Global Investor Survey 2024
As we kick-off 2025, Eleanor Larner (PwC Global Investor Engagement, Senior Manager) shares with us some of the findings from this year’s PwC survey. We explore what is top of mind for investors, what they are looking for in disclosures and what that means for companies as they prepare their 2024 reports.
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