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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 IFRS Foundation has today published IFRS Taxonomy 2021—Proposed Update 3 Initial Application of IFRS 17 and IFRS 9—Comparative Information (Amendment to IFRS 17).
The proposed changes reflect those made by Initial Application of IFRS 17 and IFRS 9—Comparative Information, issued on 9 December, a narrow-scope amendment to the transition requirements in IFRS 17 Insurance Contracts.
The deadline for submitting comments is 17 January 2022.
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