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What do we do once we’ve issued a Standard? We undertake various activities to support the consistent application of IFRS Standards, which includes implementation support for recently issued Standards. We do this because the quality of implementation and application of the Standards affects the benefits that investors receive from having a single set of global standards.
The work plan includes all projects undertaken by the IFRS Foundation Trustees, the International Accounting Standards Board (IASB), the International Sustainability Standards Board (ISSB) and the IFRS Interpretations Committee. Public consultations are a key part of all our projects and are indicated on the work plan.
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On 3 November 2021, at COP26, the IFRS Foundation Trustees announced the creation of the International Sustainability Standards Board (ISSB).
The ISSB will deliver a global baseline of sustainability disclosures to meet capital market needs.
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About the SME Implementation Group (SMEIG)
The Trustees have charged the SMEIG with two main responsibilities:
- to consider questions on the implementation and application of the IFRS for SMEs Accounting Standard, decide which questions merit published educational material based on the set criteria and develop Q&As, which are educational materials, that are publicly available on a timely basis.
- to consider the need to amend the IFRS for SMEs Accounting Standard and make recommendations to the Board on:
- issues on the implementation and application of the IFRS for SMEs Accounting Standard that cannot be addressed by Q&As; and
- new and amended IFRS Accounting Standards that have been approved since the IFRS for SMEs Accounting Standard was issued or last amended.
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The IFRS for SMEs Accounting Standard -
IFRS for SMEs implementation support
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