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ISSB Chair appointed

The IFRS Foundation Trustees have appointed Emmanuel Faber as Chair of the International Sustainability Standards Board

Technical Readiness Working Group

Webcast presenting the TRWG’s prototypes and other recommendations for consideration by the ISSB

International Sustainability Standards Board announced at COP26

IFRS Foundation announces formation of ISSB, consolidation with CDSB and VRF, publication of two prototypes

Targeted amendments to increase transparency of supplier finance arrangements

The IASB is proposing amendments to IAS 7 and IFRS 7

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Forthcoming meetings

SME Implementation Group

21 January 2022

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International Accounting Standards Board

25 January 2022

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IFRS Interpretations Committee

1 February 2022

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Open for comment

Request for Information and comment letters: Post-implementation Review of IFRS 9—Classification and Measurement

Comments due by 28 January 2022

Exposure Draft and comment letters: Subsidiaries without Public Accountability: Disclosures

Comments due by 31 January 2022

Tentative Agenda Decision and comment letters: Principal versus Agent: Software Reseller IFRS 15

Comments due by 08 February 2022

Exposure Draft and comment letters: Non-current Liabilities with Covenants

Comments due by 21 March 2022

Exposure Draft and comment letters: Supplier Finance Arrangements

Comments due by 28 March 2022

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