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Need to know - September 2023 (IASB proposes amendments to IFRS Accounting Standards as part of its annual improvements process)

Need to know - September 2023 (IASB amends IAS 21 to clarify when a currency is exchangeable and how to determine the exchange rate when it is not)

20 September 2023 In this episode of the ISSB podcast, ISSB Chair Emmanuel Faber and ISSB Vice-Chair Sue Lloyd discuss latest developments from the ISSB, including: supporting the implementation of IFRS S1 and IFRS S2; bilateral engagements with jurisdictions and the development of the ISSB’s adoption strategy; and the ISSB’s recent consultation on its future priorities. Furthermore, Emmanuel and ...

This ISSB Update highlights preliminary decisions of the International Sustainability Standards Board (ISSB). Projects affected by these decisions can be found on the work plan. The ISSB's final decisions on IFRS® Sustainability Disclosure Standards are formally balloted as set out in the IFRS Foundation's Due Process Handbook. The ISSB met in Montreal, Canada on 14 September 2023.