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Public Consultation Awareness on Samoa National Provident Fund's Healthcare Scheme
Why Healthcare Scheme?
Part 13 and Part 14 of the 1972 SNPP Amendment Act in 2010 >>> Read PDF Presentation Click here
IASB to issue IFRS 18 Presentation and Disclosure in Financial Statements
The International Accounting Standards Board (IASB) expects to issue IFRS 18 Presentation and Disclosure in Financial Statements on 9 April 2024.
Find out how to access the Standard.
How do the SASB Standards fit in IFRS S1?
IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information requires a company
to disclose material information about all sustainability-related risks and opportunities that could reasonably be
expected to affect the company’s cash flows, its access to finance or cost of capital over the short, medium or long
term (a company’s prospects).
IFRS S1 references the SASB Standards as a source of guidance that companies are required to consider when
identifying sustainability-related risks and opportunities (beyond climate, which is addressed in IFRS S2 Climate-
related Disclosures) and determining the information to disclose about those risks and opportunities.
IFRS S1 requires that companies refer to and consider the applicability of the topics and metrics in the SASB
Standards. IFRS S1 does not require companies to apply the SASB Standards.
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| From left to right: Sioa Atinae Sioa - Legal Director Central bank of Samoa, Rosina Erema Chan Poe (CBS – Internal Audit Manager), Alec Schotte- CFO National bank of Belgium, Miss Afua Kyei- CFO bank of England | With IMF Finance Director – Bernard Lauwers |
Sua attending the 8th IMF High Level Central Bank Governance Forum. The Role of the Board, Supporting Mechanisms for Good Governance and Developments in AI, Central Bank Digital Currency, FinTech and Climate change in Dubai from April 30 to May 2 at the Ritz Carlton Dubai International Financial Centre.
Also proudly representing the Central Bank of Samoa, is Internal Audit Manager, Erema Chan Poe, and Legal Director, Sioa Atinae Sioa. This significant gathering addresses crucial topics such as Climate Change, Digital Currency, the Evolving Role of Audit Committees, Perspectives on FinTech, and IMF Lending Policies and Recent Developments. The forum also explores the Role of the Board and Modalities, Autonomy, and IMF Experience on Governance of Central Banks among other vital issues. Looking forward to insightful discussions and valuable learning experiences that will help shape our strategies and enhance our contributions to global financial stability. #IMFForum #CentralBanking #FinancialInnovation"
The International Accounting Standards Board (IASB) expects to issue IFRS 18 Presentation and Disclosure in Financial Statements on 9 April 2024.
IFRS Premium subscribers will be able to download the document from the IFRS Accounting Standards Navigator and the Primary Financial Statements project page. PDF copies will also be available to order from the Web Shop.
We do our best to ensure that we provide correct dates in alerts about forthcoming publications; however, circumstances may cause publication dates to change.
Experts predict top security threats to watch out for this year.
When Russia invaded Ukraine in 2022, it wasn’t only the missiles and airstrikes that made headlines. In the lead-up to the invasion, Russia launched an unprecedented cyberattack on more than a dozen Ukrainian government websites. Two years on, it serves as a reminder that modern-day battlegrounds extend far beyond national borders.
“We used to call it the ‘battleground’, but now it’s called the ‘battlespace’,” says Glenn Maiden, director of threat intelligence operations at FortiGuard Labs Australia and New Zealand, the elite threat intelligence and research arm of cybersecurity company, Fortinet.
“In the old days, war was conducted by the air force, army or navy. In the last 30 to 40 years, the domain of warfare has expanded, with cyberspace becoming the fifth domain,” he says. “That means no matter where we are in the world, every single one of us is in the battlespace.”
Tip #1 - You are a target to hackers
Don't ever say, "It won't happen to me." We are all at risk and the stakes are high - both for your personal and financial well-being and for the university's standing and reputation.
- Cybersecurity is everyone's responsibility.
- By following the tips below and remaining vigilant, you are doing your part to protect yourself and others.
Thank you Miss Chloe Oldfield – NGO Developmment and Financial Management Advisor from Volunteer Services Adbroad (VSA).
Miss Chloe Oldfield conducted Xero trainings for Suá ma Pauga Staff earlier this year before she head back to NZ.
This week marks the issuance of the inaugural IFRS Sustainability Disclosure Standards, designed to provide a global baseline of sustainability-related disclosures for the capital markets.
Better information leads to better economic decisions. IFRS S1 requires companies to communicate the sustainability-risks and opportunities they face over the short, medium, and long term. The requirements are designed to ensure that companies provide investors information relevant to decision-making. IFRS S2 sets out specific climate-related disclosures and is designed to be used with IFRS S1. Both Standards are based on recommendations of the Task Force on Climate-related Financial Disclosures (TCFD).
The concept of understanding an entity’s business model, including how it uses Information Technology (IT) is new in ISA 315 (Revised 2019).
Understanding the business model sounds like child’s play, but in the context of exploring inherent risks, it presents a powerful tool to understand the entity.
Paragraph 19(a)(i) tells us that: The auditor shall perform risk assessment procedures to obtain an understanding of… The entity’s organisational structure, ownership and governance, and its business model, including the extent to which the business model integrates the use of IT.
Paragraph A61 explains why this is necessary.
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