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Report on the November 2021 IFRS Advisory Council meeting

  • IFRS AC meeting (mid blue) Image

14 Dec 2021

A summary report has been released of the meeting of the IFRS Advisory Council held by remote participation on 10 November 2021.

The par­tic­i­pants discussed:

  • Update on Trustees Ac­tiv­i­ties — Received an update on four key announcements from the 3 November United Nations Climate Change Conference (COP26), which included the decision to establish the International Sustainability Standard Board, commitment to consolidate two investor-focused international sustainability standard-setters into the ISSB, publication of the climate-related disclosures prototype and general sustainability disclosure requirements prototype, and locations of the ISSB offices.
  • Update on Board Ac­tiv­i­ties — Received an update on recent Board ac­tiv­i­ties which include connectivity between the IASB and ISSB, resources to support the IASB, cryptocurrencies, intangible assets, goodwill and impairment, management commentary, pension accounting, endorsement, and further updates that would be beneficial to the Advisory Council.
  • Feedback from previous Advisory Council meetings — Updated on how previous discussions by members have been applied to the work of the IASB and IFRS Foundation.
  • Update on sustainability-related reporting — Updated on the latest developments related to the ISSB’s establishment.

The full meeting summary is available on the IASB's website.

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