January 2023 ISSB podcast

As the ISSB prepares to issue their first two standards towards the end of Q2 2023, the Board continues to finalise decisions on S1 and S2. A full summary of the January 2023 ISSB meeting is available in the ISSB Update, or you can listen to Vice-Chair Sue Lloyd and Chair Emmanuel Faber in the latest episode of the ISSB podcast.
Topics covered include:
-2023 priorities and milestones;
-clarity on metrics in S1 and S2;
-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 S1 and S2.
Read the ISSB Update here: www.ifrs.org/n...