Archive

IFRS advisory forum doubtful of IR framework to drive connectivity

IFRS Accounting Standards Advisory Forum stress importance of aligning definitions and processes but have reservations over creating an integrated ISSB/IASB framework

ISSB approves revision of the scope and description of 'connectivity project'

Only one board member voted against

IFRS Advisory Council questions ISSB on future of SASB standards

Sue Lloyd provides some answers

Challenges for the adoption of the ISSB standards

ISSB standards to be effective January 2024

IOSCO ready to start independent assessment of IFRS S1 and IFRS S2

ISSB to include GRI and ESRS in IFRS S1 sources of guidance

With only one board member opposing the inclusion

ISSB to vote on GRI and ESRS inclusion in IFRS S1's sources of guidance

Corporate Disclosures provides its polling forecast

Comment: Cover this "double" materiality which I may not behold

Or salsa dancing with Sue Lloyd - part two

Commercially sensitive opportunities exempt from ISSB disclosures

ISSB voted to allow companies not to disclose commercially sensitive information if not already publicly available

ISSB offers reporting relief for Scope 1 and 2 disclosures

Companies can use information from different reporting periods if it comes from their value chain