Please find below a brief summary of news and events from the IFRS® Foundation over the past month:
The Global Reporting Initiative and the IFRS Foundation have jointly published a new analysis and mapping resource: Interoperability considerations for GHG emissions when applying GRI Standards and ISSB Standards.
The publication illustrates the areas of interoperability a company should consider when measuring and disclosing Scope 1, Scope 2 and Scope 3 greenhouse gas (GHG) emissions in accordance with both GRI 305: Emissions and IFRS S2 Climate-related Disclosures.
The Capital Markets Advisory Committee (CMAC) is seeking new candidates to join as members to help shape the work of the International Accounting Standards Board (IASB).
The CMAC is a unique forum for users of financial statements, which includes analysts, investors and ratings agencies. The members discuss directly with IASB members and technical staff how to ensure that IFRS Accounting Standards can require companies to provide users with useful information for making investment decisions.
IFRS S1 and IFRS S2 are now available in French.
Access the Standards from the IFRS Sustainability Standards Navigator. Click the drop-down menu to choose French.
The January 2024 IASB Update and podcast is available.
The ISSB podcast is also available.
The first joint in-person IASB-ISSB session was held in London in January. A special podcast episode of the joint IASB-ISSB session is available. Here is the Update of the joint session.
The Addendum to the November 2023 IFRIC Update is now available, and the podcast of the November meeting.