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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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Vice-Chair of the International Accounting Standard Board (Board) Sue Lloyd and Board member Darrel Scott join Technical Staff member Matt Tilling in this podcast covering the February Board meeting and other news.
Sue summarises the meeting of the IFRS Foundation Trustees, who are responsible for the governance and oversight of the Board. It was the first Trustees meeting led by its new chair, Erkki Liikanen. It took place in the Malaysian capital Kuala Lumpur and was followed by additional outreach activities in that region.
Darrel discusses the Board’s considerations on possible amendments to IFRS 17 Insurance Contracts related to transition arrangements and to loans that transfer significant insurance risk. A detailed podcast reporting the discussion is available separately.
Sue also touches upon uncertainties arising from IBOR reform and the Board’s plans to address its possible effects on financial reporting and concerns raised by stakeholders.
The podcast also features discussions about the 2019 comprehensive review of the IFRS for SMEs Standard, as well as about Management Commentary and a number of topics related to Primary Financial Statements.
You can listen to the podcast on our podcast page, where you can also register to receive alerts when a new podcast becomes available. The podcasts are also available on YouTube.
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