The IFRS Foundation is a not-for-profit, public interest organisation established to develop high-quality, understandable, enforceable and globally accepted accounting and sustainability disclosure standards.
Our Standards are developed by our two standard-setting boards, the International Accounting Standards Board (IASB) and International Sustainability Standards Board (ISSB).
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On 3 November 2021, at COP26, the IFRS Foundation Trustees announced the creation of the International Sustainability Standards Board (ISSB).
On 26 June 2023 the ISSB issued its inaugural standards—IFRS S1 and IFRS S2—ushering in a new era of sustainability-related disclosures in capital markets worldwide.
The International Accounting Standards Board (Board) will be holding a live webinar on the Exposure Draft Management Commentary on Tuesday 13 July 2021. The Exposure Draft proposes a new comprehensive framework for preparing management commentary that meets global capital markets’ information needs. The proposals reflect changes in corporate reporting landscape, consolidate innovations and are designed to fill the gaps in information that is currently provided.
Board Member Nick Anderson and technical staff will provide an overview of the project and discuss the proposals that are currently out for consultation.
The webinar will last approximately one hour and will include a question-and-answer session. For the convenience of stakeholders in different time zones, there will be two sessions of the webinar on the same day. Both sessions will cover the same content.
Comment on the Exposure Draft Management Commentary. The deadline for comments is 23 November 2021.
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