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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.
Chair and Vice-Chair of the International Accounting Standards Board (Board) Hans Hoogervorst and Sue Lloyd join technical staff member Matt Tilling in a new IASB podcast.
The three discuss the Board’s October meeting and the main topics on this month’s agenda.
Hans gives an update on the Board’s discussion on implementation of the new insurance contracts Standard, IFRS 17. A separate podcast summarising that debate is available here. Hans also provides an update on the latest developments in the project on goodwill accounting, including the further work the technical staff will undertake before they start drafting a discussion paper for public consultation.
Sue talks through the Board’s most recent discussion on its Primary Financial Statements project and a discussion the Board had on possible amendments to its Practice Statement on making materiality judgements in relation to accounting policy disclosures. She also summarises the Board’s discussions on potential work on IAS 12, the income tax Standard, which has come to the Board from the IFRS Interpretations Committee as a consequence of the new leases Standard, IFRS 16.
The full summary of the October meeting can be found in the IASB Update.
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