IASB and ISSB joint meeting: Connectivity

Discussions continue on climate-related and other uncertainties

In 2024, the IASB published an Exposure Draft containing eight examples illustrating how IFRS accounting standards apply to climate-related and other uncertainties. In February 2025, it heard the feedback on its proposals in a joint meeting with its sister board, the ISSB. This article focuses on the connectivity matters that arose during their discussions. Two other articles in this issue cover this meeting: the one on p 2 covers the feedback on the IASB's general approach, while the article on p 9 looks at specific technical issues.