World Accounting Report
International update: August/September 2023
IOSCO endorses ISSB's first standards
The ISSB's first two standards were published in late June 2023, and the International Organisation of Securities Commissions
(IOSCO) has wasted no time in publishing its endorsement of them. While there did not appear to be a significant risk that
IOSCO would not endorse the standards, this was good news for the IFRS Foundation, and the fact that the endorsement has been
published so quickly will be helpful to jurisdictions that are considering whether to adopt the standards.