Following the launch of ISSB we now have:
1. IFRS Accounting Standards and
2. IFRS Sustainability Disclosure Standards
So - be precise with your references!
https://www.ifrs.org/content/dam/ifrs/a ... n-2021.pdf
IFRS Accounting Standards
Re: IFRS Accounting Standards
PS. perhaps I should change the domain name of our community to ifrsaccountingstandardscommunity.com - what do you think?
Re: IFRS Accounting Standards
Either that or you'll need to write a new Knowledge Base for whatever the sustainability rules become...
Re: IFRS Accounting Standards
I haven't read the relevant papers but I assume any sustainability standards will be optional other than for huge businesses for quite some time, given the time it takes to develop and implement these things.
Re: IFRS Accounting Standards
and in larger corporations I expect that they will be dealt with by non-accounting experts - at least this has been my experience so far