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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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Chair of the International Accounting Standards Board (Board) Hans Hoogervorst and Vice-Chair Sue Lloyd join the IFRS Foundation’s Education Director Matt Tilling for the September podcast to discuss the Board meeting and other developments that have taken place this month.
Hans starts by giving a brief on the Foundation headquarters’ relocation from the City of London to the Columbus building in Canary Wharf. He moves onto the Board’s discussions on Primary Financial Statements and explains the implications of the decision to move the project to the standard-setting programme from the research pipeline.
Sue covers another topic of this month’s Board discussion, Dynamic Risk Management, with a focus on imperfect alignment. Sue also talks about recent discussions at the IFRS Interpretations Committee, which she chairs. Specifically, she will discuss accounting for holdings of cryptocurrencies and Initial Coin Offerings, disclosure of information about joint operations, and determining the exchange rate under certain conditions.
Sue and Hans mention the September meeting of the IFRS Advisory Council, and provide a glimpse of two important meetings in October—the annual World Standard-setters Conference in London and the IFRS Foundation Trustees’ meeting in South Africa.
You can listen to the podcast on our podcast page as well as via iTunes and on YouTube.
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