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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 the Request for Information on the second comprehensive review of the IFRS for SMEs Standard on 28 January 2020.
The Board has now made available a webcast in Spanish to help stakeholders as they prepare to submit their comments on the Request for Information.
The webcast is a presentation on the Board’s approach to the second comprehensive review and how it has applied the alignment principles in requesting views on how the IFRS for SMEs Standard should be aligned with IFRS Standards in the scope of this review. It lasted approximately 30 minutes.
View the webcast and slide deck on the project page or visit our YouTube channel, where other webcasts and podcasts can be found.
In our forthcoming English-language webinar on Monday 17 August 2020 we will discuss the alignment of major IFRS Standards and provide opportunities for questions. Register to participate in the webinar.
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