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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), in conjunction with the European Accounting Association (EAA) and the European Financial Reporting Advisory Group (EFRAG), held a virtual research workshop on 29 January 2021 about the Discussion Paper Business Combinations under Common Control.
The workshop was moderated by EAA President Thorsten Sellhorn and included a presentation of the Discussion Paper by the IASB technical staff; an academic reflection by Martin Hoogendoorn; an overview of EFRAG’s developing views by Patricia McBride; and a Q&A session with the presenters and Board Member Ann Tarca.
Access the recording of the workshop below. This video is also available on our YouTube channel.
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