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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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The work plan includes all projects undertaken by the IFRS Foundation Trustees, the International Accounting Standards Board (IASB), the International Sustainability Standards Board (ISSB) and the IFRS Interpretations Committee. Public consultations are a key part of all our projects and are indicated on the work plan.
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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 Interpretations Committee has considered a number of questions submitted to it related to this Standard.
When the Interpretations Committee decides not to add a standard-setting project to the work plan to address a question submitted, it explains why in an agenda decision. In many cases, agenda decisions also include explanatory material that explains how the applicable principles and requirements in IFRS Standards apply to the transaction or fact pattern described in the agenda decision.
All of the Agenda Decisions that relate to this Standard can be found by expanding the link below.
01 May 2010
25 Sep 2017
25 Sep 2017
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