The International Accounting Standards Board (IASB) and the International Sustainability Standards Board (ISSB) recognise the importance of connectivity between their respective requirements in enabling the provision of high-quality financial information to capital markets.
In this webcast series, IASB technical staff Gustavo Olinda and ISSB technical staff Gabriel Benedict discuss how IFRS Accounting Standards and IFRS Sustainability Disclosure Standards complement each other. Through practical examples, they illustrate how applying the Standards together results in complementary and connected reported information.
Webcast 1: IFRS Standards—Complementary and connected information
This episode explores the objectives of financial statements and sustainability-related financial disclosures and explains how applying IFRS Accounting Standards and IFRS Sustainability Disclosure Standards together provides connected and complementary perspectives on a company, with a particular focus on the concept of material information.
Webcast 2: Example—Climate-related risks and impairment of non-financial assets
In this episode, Gustavo and Gabriel discuss applying IFRS Accounting Standards and IFRS Sustainability Disclosure Standards together in a series of scenarios where a company considers climate-related risks in assessing the recoverability of non-financial assets.
Webcast 3: Example—Climate-related opportunities and changes in product mix
In this episode, Gustavo and Gabriel discuss applying IFRS Accounting Standards and IFRS Sustainability Disclosure Standards together in a scenario where a company takes advantage of a climate-related opportunity.
Webcast 4: Example—Climate-related commitments
In this episode, Gustavo and Gabriel discuss applying IFRS Accounting Standards and IFRS Sustainability Disclosure Standards together in a scenario when a company makes a climate-related commitment.
