January 2024

This joint IASB–ISSB Update highlights preliminary decisions of the International Accounting Standards Board (IASB) and the International Sustainability Standards Board (ISSB). Projects affected by these decisions can be found on the work plan. The IASB and ISSB's final decisions on IFRS® Accounting Standards, Amendments, IFRIC® Interpretations and IFRS® Sustainability Disclosure Standards are formally balloted as set out in the IFRS Foundation's Due Process Handbook.