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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.
This new webcast, presented by IASB staff, discusses—at a high level—the key disclosure requirements introduced with IFRS 9 and reminds stakeholders of the importance of good disclosures.
The requirements in IFRS 9 Financial Instruments are different from those in IAS 39 in many aspects, and for some, it will result in a significant change in the information provided in the financial statements. High quality disclosures are important for investors and others to understand what has changed in the transition from IAS 39 to IFRS 9, and to understand the basis for the new amounts reported in the financial statements.
To access the webcast go to the IFRS 9 supporting implementation page.
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