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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 our January podcast, Chair and Vice-Chair of the International Accounting Standards Board (Board) Hans Hoogervorst and Sue Lloyd join Technical Staff Member Matt Tilling to provide an update on the Board's latest meeting and take a brief look at some of the upcoming activities for the year
Hans talks about the discussion on IFRS 17 Insurance Contracts that took place during the Board meeting and sets out the expected timeline for the Board’s proposed amendments to the Standard, while Sue provides a brief explanation of what the amendments are.
They emphasise that the reasoning behind these proposed changes is to ease implementation and make it easier for companies to explain the results of applying IFRS 17 to investors and others. View detailed information summarising the decisions.
In the podcast, Sue also examines the proposed amendments to IAS 12 Income Tax that were discussed during the Board meeting.
The podcast is rounded off by Hans speaking about the first 2019 meeting of the IFRS Foundation Trustees in Kuala Lumpur, Malaysia, and giving a brief summary of some of the key projects the Board is working on this year.
Access the January 2019 IASB podcast here. It can also be found on Youtube.
Sign up to receive alerts about future podcasts and listen to all previous podcasts here.
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