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Our Standards are developed by our two standard-setting boards, the International Accounting Standards Board (IASB) and International Sustainability Standards Board (ISSB).
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On 3 November 2021, at COP26, the IFRS Foundation Trustees announced the creation of the International Sustainability Standards Board (ISSB).
The ISSB will deliver a global baseline of sustainability disclosures to meet capital market needs.
In the latest in our Debrief video series, International Accounting Standard Board Vice-Chairman Ian Mackintosh discusses why a new Revenue Standard (IFRS 15) for financial reporting was developed and issued in 2014, and explains why the Board has now issued clarifications to the Standard.
He also explains what the standard setter's plans are for the Transition Resource Group, which was established to support implementation of the Standard.
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