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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 26 March 2021 that provided an overview of the Board’s Request for Information Post-implementation Review of IFRS 10 Consolidated Financial Statements, IFRS 11 Joint Arrangements and IFRS 12 Disclosure of Interests in Other Entities, published in December 2020.
The workshop was moderated by EAA President Thorsten Sellhorn and included an overview of the Request for Information by the IASB technical staff; an academic reflection by Professor Niclas Hellman; EFRAG’s summary of the initial input gathered by European constituents by Robert Stojek; 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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