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.
The first two episodes of this series are now available. The final two webcasts in this series will be published soon on a new dedicated connectivity webpage, along with related resources and updates.
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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.
Followable tags
Applying IFRS Accounting Standards
Applying IFRS Sustainability standards
IFRS 9 Financial Instruments
IFRS 15 Revenue from Contracts with Customers
Connecting IFRS Accounting and IFRS Sustainability
IFRS Practice Statement 2 Making Materiality Judgements
Conceptual Framework for Financial Reporting
IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information
IFRS S2 Climate-related Disclosures
IAS 1 Presentation of Financial Statements
IAS 36 Impairment of Assets
IAS 37 Provisions, Contingent Liabilities and Contingent Assets
