The International Sustainability Standards Board (ISSB) has published its second podcast in a series titled 'ISSB Implementation Insights'. The podcast shares insights from the June 2024 meeting of the Transition Implementation Group on IFRS S1 and IFRS S2 (TIG).
In the podcast, ISSB Vice-Chair Sue Lloyd, ISSB member Veronika Pountcheva and an ISSB staff member discuss the key points from the questions from the meeting.
The TIG discussed:
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Revision of preceding period estimated amounts when estimating information from an entity in the value chain
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Application of the requirements on comparative information when acquiring or disposing of a subsidiary
Please click to access the podcast via the press release on the IFRS Foundation website.