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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 International Accounting Standards Board (Board) published a Request for Information on the second comprehensive review of the IFRS for SMEs Standard on 28 January 2020.
To help stakeholders respond to the Request for Information, the project team is putting together a series of web presentations that explore the questions set out in the document.
The first webcast in the series offers a 15-minute overview of the IFRS for SMEs Standard and introduces the Request for Information.
In March, the team will release a second webcast in which they will discuss the approach to the second comprehensive review.
In the final presentation, to be released in April, an opportunity will be provided to pose questions to the project team on updating the IFRS for SMEs Standard to align with IFRS Standards.
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