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On 3 November 2021, at COP26, the IFRS Foundation Trustees announced the creation of the International Sustainability Standards Board (ISSB).
On 26 June 2023 the ISSB issued its inaugural standards—IFRS S1 and IFRS S2—ushering in a new era of sustainability-related disclosures in capital markets worldwide.
The IASB is proposing amendments to IFRS 9 Financial Instruments and IFRS 7 Financial Instruments: Disclosures in response to feedback received as part of the Post-implementation Review of IFRS 9—Classification and Measurement.
The Exposure Draft proposes amendments to the following requirements:
The Exposure Draft also proposes amendments or additions to the disclosure requirements for:
The Exposure Draft was open for comment until 19 July 2023.
Access the Exposure Draft below. Access the Snapshot here.
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