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.

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