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iGAAP in Focus November 2025 (IASB publishes amendments to IAS 21 on translation to a hyperinflationary presentation currency)

Educational Module 9 Consolidated and Separate Financial Statements International Accounting Standards Board IFRS for Accounting Standard Third Edition Foundation Supporting Material for the IFRS for Accounting Standard including the full text of Section 9 Consolidated and Separate Financial Statements of the IFRS for SMEs Accounting Standard issued by the International Acco...

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 on 6 November 2025.

In this episode of the ISSB podcast, Emmanuel and Sue share insights into key ISSB updates, including how the ISSB will draw on the TNFD framework to meet investors' common information needs as it proceeds with standard-setting for disclosures about nature-related risks and opportunities. A full summary of the November 2025 ISSB meeting is available in the November 2025 ISSB Update. You can find a...