Voluntary adoption of ISSB standards – guidance for preparers
The IFRS Foundation has published Voluntarily applying ISSB Standards—A guide for preparers in response to calls from investors for voluntary application of the standards to enable consistent reporting.
Voluntarily applying ISSB Standards—A guide for preparers
While adoption of the ISSB standards is progressing around the world, this guidance supports companies in providing voluntary reports where there are no regulatory requirements to do so.
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