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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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You have an opportunity to help us make the IFRS for SMEs Standard more useful to companies and their investors by completing an online survey, uploading a comment letter or following our online template.
Public consultation is underway on the second comprehensive review of the IFRS for SMEs Standard following the International Accounting Standards Board’s (Board) publication of the Request for Information on 28 January 2020. The comment period for the Request for Information (RFI) runs until 27 October 2020. The RFI seeks stakeholder views on whether and how to align the IFRS for SMEs Standard with full IFRS Standards.
The Board’s objective in any outreach is to get a balanced view from a broad range of stakeholders. However, it recognises that stakeholders that apply or use the IFRS for SMEs Standard may have limited time and resources available to respond to the Board’s consultation. Consequently, it has made available three ways for stakeholders to provide feedback. To this end, the Board has today made available an online survey. Stakeholders are now able to submit responses to the RFI by:
The flow chart may assist stakeholders in deciding how to provide feedback:
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