International Accounting Standards Board: Developments in IFRS

In this episode, ISSB Vice-Chair Sue Lloyd and ISSB Chair Emmanuel Faber discuss topics covered at the January 2023 ISSB meeting, including: 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.