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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 IFRS Foundation has today published IFRS Taxonomy 2020—Proposed Update 4 General Improvements and Common Practice—Presentation of information in primary financial statements.
The proposed changes aim to support the high-quality tagging of information presented in primary financial statements and include:
The deadline for submitting comments is 5 January 2021.
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