Your Guide to Real-World Business Management
【Accounting Research and Development Foundation】SASB Standards
SASB Standards—Investment Banking & Brokerage, SASB Standards—Appliance Manufacturing, SASB Standards—Building Products & Furnishings, Traditional Chinese Version, Now open for Comment (29 August 2025)
2025 / 08
29
【Accounting Research and Development Foundation】SASB Standards
SASB Standards—Multiline and Specialty Retailers & Distributors, SASB Standards—Aerospace & Defence, SASB Standards—Containers & Packaging , Traditional Chinese Version, Now open for Comment (7 August 2025)
2025 / 08
07
【Accounting Research and Development Foundation】SASB Standards
SASB Standards—Asset Management & Custody Activities , Traditional Chinese Version, Now open for Comment (17 July 2025)
2025 / 07
17
【TWSE】IFRS Sustainability Disclosure Standard S2
Proposed amendments to IFRS S2 「Amendments to Greenhouse Gas Emissions Disclosures」, Traditional Chinese Version, Now open for Comment (14 July 2025)
2025 / 07
14
【Accounting Research and Development Foundation】SASB Standards
SASB Standards—Apparel, Accessories & Footwear , Traditional Chinese Version, Now open for Comment (8 July 2025)
2025 / 07
08
【Accounting Research and Development Foundation】SASB Standards
SASB Standards—Consumer Finance, SASB Standards—Mortgage Finance, SASB Standards—Security & Commodity Exchanges , Traditional Chinese Version, Now open for Comment (26 June 2025)
2025 / 06
26
【Accounting Research and Development Foundation】Now open for Comment
International Financial Reporting Standard 18「Presentation and Disclosure in Financial Statements」Part C, Amendments to IFRS 9 and IFRS 7「Contracts Referencing Nature-dependent Electricity 」, Guarantee over a Derivative Contract (IFRS 9 Financial Instruments), Premiums Receivable from an Intermediary (IFRS 17 Insurance Contracts and IFRS 9 Financial Instruments), Merger between a Parent and Its Subsidiary in Separate Financial Statements (IAS 27 Separate Financial Statements), Disclosure of Revenues and Expenses for Reportable Segments (IFRS 8 Operating Segments), Traditional Chinese Version, Now open for Comment (24 June 2025)
2025 / 06
24
【Accounting Research and Development Foundation】Proposed amendments to IFRS S2
Proposed amendments to IFRS S2 「Amendments to Greenhouse Gas Emissions Disclosures」, Traditional Chinese Version, Now open for Comment (10 June 2025)
2025 / 06
10