The IFRS Foundation is a not-for-profit, public interest organisation established to develop high-quality, understandable, enforceable and globally accepted accounting and sustainability disclosure standards.
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.
The IFRS Foundation held a live webinar on 19 May 2021 about the International Accounting Standards Board’s Exposure Draft Disclosure Requirements in IFRS Standards—A Pilot Approach.
The webinar provided an overview of the proposals in the Exposure Draft and a Q&A session at the end of the presentation.
The deadline for comments on the Exposure Draft is 21 October 2021.
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