The International Accounting Standards Board (IASB) and the International Sustainability Standards Board (ISSB) will hold a joint board session on 19 February 2025. At this meeting, the IASB technical staff will present a summary of stakeholder feedback on the IASB’s Exposure Draft Climate-related and Other Uncertainties in the Financial Statements.
The purpose of this meeting is to help the IASB determine the project’s direction. It is also intended to help both the IASB and the ISSB to consider the implications of the feedback on their connectivity-related activities. Neither board will be asked to make decisions.
In July 2024, the IASB proposed examples to illustrate how companies apply IFRS Accounting Standards when reporting the effects of climate-related and other uncertainties in their financial statements. The IASB collaborated with ISSB members and technical staff to develop these examples, with the aim of strengthening connections between information in financial statements and other parts of companies’ general purpose reports.
Access the meeting papers and watch the session live or on demand from the IASB-ISSB joint meeting page.
Followable tags
IFRS Accounting Standards development
IFRS Sustainability Standards development
IFRS 9 Financial Instruments
Connecting IFRS Accounting and IFRS Sustainability
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
