In this latest episode of the ISSB podcast, ISSB Chair Emmanuel Faber and Vice-Chair Sue Lloyd share the highlights from the ISSB meeting in January 2023.
Topics discussed include:
- 2023 priorities and milestones;
- clarity on proposed objective of metrics disclosures in IFRS S1 and S2;
- disclosure of judgements, assumptions and estimates;
- repurposing the IASB's concept of ‘reasonable and supportable information’;
- commercially sensitive information about opportunities;
- current and anticipated financial effects and connected information; and
- the rollout and adoption of IFRS S1 and S2.
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