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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 a Request for Information as part of the second comprehensive review of the IFRS for SMEs Standard.
The objective of the Request for Information is to seek views on whether and how aligning the IFRS for SMEs Standard with the full IFRS Standards could better serve users of financial statements prepared applying the IFRS for SMEs Standard without causing undue cost and effort for SMEs.
In this article, Darrel Scott, member of the Board, provides additional context for discussions on alignment with full IFRS Standards and shares his views.
Stakeholders can provide comments on the Request for Information in three different ways. The deadline for comments is 27 October 2020.
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