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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 September 2020 IFRS for SMEs Update is now available.
This edition of the IFRS for SMEs Update highlights recent activities and materials published to support the Request for Information on the second comprehensive review of the IFRS for SMEs Standard (Request for Information), which the Board published in January 2020.
This Update includes the following:
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