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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.
In this webcast, Michelle Sansom and Yousouf Hansye, both members of the IASB Technical Staff, look at how the International Accounting Standards Board approached the second comprehensive review.
The Request for Information seeks views on whether and how to align the IFRS for SMEs Standard with full IFRS Standards.
The webcast is the second in a series of web presentations to help stakeholders as they prepare to submit their comments on the Request for Information. The slide deck of this webcast can be downloaded separately.
This webcast can also be accessed on our YouTube channel, along with other webcasts and podcasts.
We will discuss the alignment of major IFRS Standards in a forthcoming webinar and provide opportunities for questions.
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