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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.
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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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14 June 2016
Webcast: Disclosure Initiative with a specific focus on the Principles of Disclosure project
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The International Accounting Standards Board is planning to publish a Discussion Paper on Principles of Disclosure by the end of 2016.
In this webcast, Suzanne Morsfield, senior technical manager, and Arjuna Dangalla, assistant technical manager, give you an overview of the Disclosure Initiative and detail the content of the Principles of Disclosure Discussion Paper.
Listen here to Disclosure Initiative: Update on the Principles of Disclosure project webcast.
View the slides here.
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Discussion Paper Consultation -
Principles of Disclosure Project
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