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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, IASB Technical Staff members Yousouf Hansye and Nkumbulo Mabaso provide an overview of the IFRS for SMEs Standard and introduce the Request for Information published in January 2020.
The Request for Information seeks views on whether and how to align the IFRS for SMEs Standard with full IFRS Standards.
This webcast is the first in a series of web presentations to help stakeholders as they prepare to submit their comments on the Request for Information. In March we will discuss the approach to the second comprehensive review.
The slide deck of this webcast can be downloaded separately.
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