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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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IAS 26 prescribes the minimum content of the financial statements of retirement benefit plans. It requires that the financial statements of a defined benefit plan must contain either:
In April 2001 the International Accounting Standards Board adopted IAS 26 Accounting and Reporting by Retirement Benefit Plans, which had originally been issued by the International Accounting Standards Committee in January 1987.
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