The ISSB encourages stakeholders to submit potential implementation questions for consideration of discussion by the Transition Implementation Group on IFRS S1 and IFRS S2 (TIG) as soon as possible.
According to the Terms of Reference of the TIG, questions submitted to the TIG should meet the following criteria:
- The question is related to the implementation of IFRS S1 or IFRS S2.
- The question indicates that IFRS S1 or IFRS S2 can be applied in different ways resulting in diversity in practice. The submission should include a detailed description of the possible ways in which the Standards can be applied.
- The potential implementation question is expected to be pervasive, ie the question is expected to be relevant to a wide group of stakeholders. A description of why the question is expected to be pervasive should be included with each submission.
Submissions
Once you have determined that your question meets the criteria for submission, please complete the submission form and email it to issb_tig@ifrs.org. In addition to the form, attachments (such as memos) may be included with the submission.
Submitted forms will remain private. However, the questions raised in the forms may be discussed in public without the identification of the submitter’s name or organisation. Although the submission forms will remain private, please do not include any confidential information in your submission.
