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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 is calling for research proposals to help inform the International Accounting Standards Board’s planned post-implementation reviews of three Standards, focusing specifically on the quality of disclosures provided by companies applying IFRS 9 Financial Instruments, together with the disclosure requirements in IFRS 7 Financial Instruments: Disclosures, and on the disclosures required by IFRS 15 Revenue from Contracts with Customers.
The deadline for submitting research proposals is 31 March 2021.
Access more details about the call for research.
Additionally, the Australian Accounting Review is calling for papers for a special issue of the journal that will focus on academic research related to the application and impact of IFRS 9. Expressions of interest to contribute to the special issue must be given by 15 April 2021.
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