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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.
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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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Webcasts on the proposed IFRS Standard for subsidiaries without public accountability
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A series of three webcasts explaining the proposals set out in the Exposure Draft Subsidiaries without Public Accountability: Disclosures is available below.
Composed of three short webcasts, this series explores the:
- objectives and scope of the project;
- proposed disclosure requirements; and
- structure and application of the draft Standard.
The IASB is seeking feedback on the proposals until 31 January 2022.
Objective and scope of the project
Developing the disclosure requirements
Structure and application of the draft IFRS Standard
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