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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.
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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