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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) has today issued an update to the IFRS Taxonomy 2020 for Covid-19-Related Rent Concessions, which amended IFRS 16 Leases.
The IFRS Taxonomy Update includes IFRS Taxonomy elements to reflect the new disclosure requirements introduced by the amendment, issued by the Board in May 2020.
For the IFRS Taxonomy Update and the IFRS Taxonomy files in XBRL, please go to published documents tab of the project page; for the IFRS Taxonomy Illustrated and Versioning Information, please go to supporting material tab.
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