The Financial Stability Board has announced that the work of the TCFD has been completed, with the ISSB Standards marking the 'culmination of the work of the TCFD'. Companies applying IFRS S1 General ...

While meeting investor demand will be a key driver for many companies choosing to apply ISSB Standards voluntarily, as increasing numbers of jurisdictions take steps to introduce sustainability ...

In June 2013, the International Accounting Standards Board (IASB) issued guidance to help micro-sized entities apply the 2009 IFRS for SMEs Accounting Standard. The guidance contains cross-references ...

Investors globally have called on companies to voluntarily apply ISSB Standards to provide investors with decision-useful, globally comparable information in the absence of regulatory requirements to ...

The G20 and other major international organisations, as well as very many governments, business associations, investors and members of the worldwide accountancy profession, support the goal of a ...

The International Sustainability Standards Board (ISSB) issued its inaugural standards—IFRS S1 and IFRS S2—on 26 June 2023. The Standards have ushered in a new era of sustainability-related financial ...

Sue Lloyd, Vice-Chair of the International Sustainability Standards Board, delivered the speech at the World Standard-setters Conference in London on 23 September 2024. Welcome all. I’m Sue Lloyd and ...

The IFRS Foundation was founded on the belief that better information supports better economic and investment decisions. As a public interest organisation, we work to achieve this vision through the ...

The International Accounting Standards Board (IASB) has concluded its Post-implementation Review of IFRS 15 Revenue from Contracts with Customers, finding that the Standard is working as intended and ...

The objective of the project was to develop, jointly with the US Financial Accounting Standards Board, a common definition of discontinued operations, and to require common disclosures related to ...

IFRS S2 is effective for annual reporting periods beginning on or after 1 January 2024 with earlier application permitted as long as IFRS S1 General Requirements for Disclosure of ...