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Our Standards are developed by our two standard-setting boards, the International Accounting Standards Board (IASB) and International Sustainability Standards Board (ISSB).
IFRS Accounting Standards are developed by the International Accounting Standards Board (IASB). The IASB is an independent standard-setting body within the IFRS Foundation.
IFRS Accounting Standards are, in effect, a global accounting language—companies in more than 140 jurisdictions are required to use them when reporting on their financial health. The IASB is supported by technical staff and a range of advisory bodies.
IFRS Sustainability Disclosure Standards are developed by the International Sustainability Standards Board (ISSB). The ISSB is an independent standard-setting body within the IFRS Foundation.
IFRS Sustainability Standards are developed to enhance investor-company dialogue so that investors receive decision-useful, globally comparable sustainability-related disclosures that meet their information needs. The ISSB is supported by technical staff and a range of advisory bodies.
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The International Accounting Standards Board (Board) published the Request for Information on the second comprehensive review of the IFRS for SMEs Standard on 28 January 2020.
The Board has now made available a third webcast in the series of web presentations to help stakeholders as they prepare to submit their comments on the Request for Information.
This third webcast offers a 25-minute presentation demonstrating how the Board has applied the alignment principles in requesting views on how the IFRS for SMEs Standard should be aligned with IFRS Standards in the scope of this review. View the webcast here or on our YouTube channel, where other webcasts and podcasts can be found.
In our forthcoming webinar in August we will discuss the alignment of major IFRS Standards and provide opportunities for questions.
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