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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.
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The IASB is proposing amendments to IFRS 9 Financial Instruments and IFRS 7 Financial Instruments: Disclosures in response to feedback received as part of the Post-implementation Review of IFRS 9—Classification and Measurement.
The Exposure Draft proposes amendments to the following requirements:
The Exposure Draft also proposes amendments or additions to the disclosure requirements for:
The Exposure Draft is open for comment until 19 July 2023.
Access the Exposure Draft below. Access the Snapshot here.
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