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IFRS Accounting Standards are developed by the International Accounting Standards Board (IASB). The IASB is an independent standard-setting body within the IFRS Foundation.
IFRS Accounting Standards are, in effect, a global accounting language—companies in more than 140 jurisdictions are required to use them when reporting on their financial health. The IASB is supported by technical staff and a range of advisory bodies.
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IFRS Sustainability Disclosure Standards are developed by the International Sustainability Standards Board (ISSB). The ISSB is an independent standard-setting body within the IFRS Foundation.
IFRS Sustainability Standards are developed to enhance investor-company dialogue so that investors receive decision-useful, globally comparable sustainability-related disclosures that meet their information needs. The ISSB is supported by technical staff and a range of advisory bodies.
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18 January 2018
New IFRS 17 webcast: Level of aggregation
International Accounting Standards Board staff present a webcast on the level of aggregation requirements in IFRS 17 Insurance Contracts.
This webcast is part of an ongoing series provided by the Board to support the implementation of IFRS 17.
Watch our discussion on the IFRS 17 level of aggregation requirements:
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IFRS 17 Insurance Contracts -
IFRS 17 supporting materials
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