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Our Standards are developed by our two standard-setting boards, the International Accounting Standards Board (IASB) and International Sustainability Standards Board (ISSB).
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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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A series of bitesize webcasts on the Exposure Draft Management Commentary has been produced to address frequently asked questions about the International Accounting Standards Board’s (IASB) proposals for a new framework for preparing management commentary.
Consisting of five webcasts, this series explains:
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