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 publish the IFRS Taxonomy 2020—Proposed Update 2 Amendments to IFRS 17, Extension of the Temporary Exemption from Applying IFRS 9 and Property, Plant and Equipment—Proceeds before Intended Use on 16 July 2020.
The document will be available to download from the Open for comment section and from the IFRS Taxonomy Update—Amendments to IFRS 17, IFRS 4 and IAS 16 project page. To comment on the proposed update you will need to have an IFRS account, which can be created here.
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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