IASB–ISSB Update February 2025
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.
Maintenance and consistent application
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Climate-related and Other Uncertainties in the Financial Statements (Agenda Paper 14)