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Our Standards are developed by our two standard-setting boards, the International Accounting Standards Board (IASB) and International Sustainability Standards Board (ISSB).
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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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The IFRS Foundation has today published IFRS Taxonomy 2018—Proposed Update 2 General Improvements for public consultation. The proposed changes aim to improve the quality of tagged data and to make the IFRS Taxonomy easier to use.
General improvements include changes to the content and technical structure of the IFRS Taxonomy. These changes respond to feedback from stakeholders.
Proposed IFRS Taxonomy Update 2/2018:
Proposed IFRS Taxonomy Update 2/2018 is open for comment until 4 February 2019.
Access the Proposed IFRS Taxonomy Update 2/2018 and supporting materials here.
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