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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.
In this episode of our monthly IASB podcast, International Accounting Standards Board Vice-Chair Sue Lloyd talks through the projects discussed during the March 2020 Board meeting.
Due to the coronavirus pandemic, this month’s meeting was held virtually and the agenda was reduced to three main topics:
Sue also touches on the Discussion Paper Business Combinations—Disclosures, Goodwill and Impairment, published earlier in March and currently open for consultation.
A full summary of the March Board meeting can be found in the IASB Update.
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