The IFRS Foundation is a not-for-profit, public interest organisation established to develop high-quality, understandable, enforceable and globally accepted accounting and sustainability disclosure standards.
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.
The International Accounting Standards Board (Board) has published a webcast in Chinese on its Exposure Draft Management Commentary. The webcast provides an overview of the Board’s preliminary views in the Exposure Draft.
Access the webinar below. This video is also available on our YouTube channel. You can also download the accompanying slide deck from here.
The Board is currently seeking feedback on this Exposure Draft, with the comment period running until 23 November 2021.
国际会计准则理事会发布了关于《管理层评论》征求意见稿的中文网络研讨会。本次网络研讨会对征求意见稿中理事会的初步意见做了简要介绍。
研讨会的视频已上传至我们的YouTube频道。您可以在这里找到本次研讨会所使用的演示稿。
《管理层评论》征求意见稿的征求意见期截止于2021年11月23日,我们欢迎各利益相关方提出反馈意见。
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