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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 IFRS Foundation held a webinar on Friday 14 October to give the latest updates on the Primary Financial Statements project, including on the International Accounting Standards Board’s (IASB) tentative decisions up to September 2022.
IASB technical staff—Aida Vatrenjak, Roanne Hasegawa, Juliane-Rebecca Upmeier and Nick Barlow—presented on the main proposals in the Exposure Draft General Presentation and Disclosures including the key decisions that have now been made in the redeliberations.
A recording is available below and on our YouTube channel.
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