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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 International Accounting Standards Board (Board) hosted a live webinar on its Discussion Paper Business Combinations under Common Control on Wednesday 27 January 2021. A recording of the webinar, which includes a Q&A session at the end, and the accompanying slide deck are now available.
View the recording below or visit our YouTube channel.
The Board is currently seeking feedback on this consultation paper, with the comment period running until 1 September 2021.
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