-
ISSB confirm Scope 3 emissions in IFRS S2
21 October 2022But will provide more application guidance and offer relief provisions
-
ISSB votes on agenda priorities
20 October 2022The board voted to proceed with proposals for its agenda priorities consultation and discussed prioritising governance disclosures
-
ISSB sends IFRS staff back to drawing board on use of word 'significant'
20 October 2022Not all board members in agreement on potential confusion between significant and material
-
ISSB search for an anchor
20 October 2022As 'enterprise value' is removed from the objective and definition of materiality in IFRS S1
- 1
- 2