The IFRS Foundation is a not-for-profit, public interest organisation established to develop high-quality, understandable, enforceable and globally accepted accounting and sustainability disclosure standards.
Our Standards are developed by our two standard-setting boards, the International Accounting Standards Board (IASB) and International Sustainability Standards Board (ISSB).
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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 expects to issue Classification of Liabilities as Current or Non-current—Deferral of Effective Date, which amends IAS 1 Presentation of Financial Statements, on 15 July 2020.
eIFRS Professional and eIFRS Comprehensive subscribers will be able to download the document here. Comprehensive subscribers will also be sent a printed copy of the document, and printed copies will also be available to order from the Web Shop.
We do our best to ensure that the dates we provide in alerts about forthcoming publications are correct; however, circumstances may cause publication dates to change.
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