IFRS Newsletter No. 02 – 2023
The International Accounting Standards Board (IASB) continued its redeliberations on primary financial statements, and also issued proposed amendments to IAS 12 as a result of the OECD Pillar Two rules. The International Sustainability Standards Board (ISSB) continued its discussions on draft IFRS S1 and IFRS S2 while the Canadian Sustainability Standards Board (CSSB) is being formed to address the unique needs of Canadian entities.
Contents
- IFRS Highlights
- Sustainability Reporting
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