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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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In this latest webcast, Mary Tokar, a member of the International Accounting Standards Board, and staff member Jawaid Dossani provide an overview of the Exposure Draft Accounting Policy Changes (Proposed amendments to IAS 8) and its intended application. The webcast also provides answers to many commonly asked questions about the proposed amendments.
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