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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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International Accounting Standards Board Vice-Chair Sue Lloyd and Board member Darrel Scott join Education Director Matt Tilling for a discussion about the Board’s March meeting.
Sue summarises the next steps for the Disclosure Initiative, which is part of the Board’s Better Communication in Financial Reporting work. She also gives a brief update on the Dynamic Risk Management project.
Darrel discusses the Board’s progress on the development of an accounting model for rate-regulated activities. He also gives an update on the Management Commentary Practice Statement project, highlighting that the Board is currently looking for candidates for the consultative group that’s being established to support this project. He also talks about recent meetings with key stakeholder groups: the Capital Market Advisory Committee and the Global Preparers Forum.
Sue rounds up by discussing the latest meeting of the IFRS Interpretations Committee, which finalised agenda decisions relating to questions on IFRS 15 and IFRS 9.
Other topics covered include the latest discussions about the work following post-implementation reviews of IFRS 13 and IFRS 8.
You can listen to the podcast on our podcast page, where you can also register to receive alerts when a new podcast becomes available. The podcasts are also available on iTunes, Player FM and YouTube.
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