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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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A webinar in Chinese was recently held on the Exposure Draft General Presentation and Disclosures. A recording of the live webinar is now available, along with the slide deck. The video can also be found on our YouTube channel, along with other webcasts and podcasts.
The International Accounting Standards Board (Board) is seeking feedback on the Exposure Draft General Presentation and Disclosures. This webinar is the third in a series discussing the detailed proposals in the Exposure Draft. It focuses on the Board’s proposals on disaggregation, including proposals for the analysis of operating expenses and unusual income and expenses.
The webinar lasted approximately 50 minutes, including a question and answer session with participants towards the end.
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