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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.
Technical staff from the International Accounting Standards Board (IASB) have produced a series of eight webcasts to explain the Dynamic Risk Management (DRM) project based on the IASB’s tentative decisions to date.
The project’s aim is to get companies to reflect better in their financial statements how interest rate risk management affects the amount, timing and uncertainty of future cash flows.
The publication of the webcasts will be staggered to give users an opportunity to view the content. A batch of six webcasts, which go into more detail about each element of the DRM model, and the final webcast, which provides a walkthrough example of how this model could apply in practice, will go live throughout the week; users will be alerted when they are available.
The webcasts will also be available on the IFRS Foundation’s YouTube channel, where other podcasts and webcasts can be found.
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