January 2023 ISSB Update now available

The January 2023 ISSB Update has been published, which provides a summary of the ISSB meeting held on 17-19 January 2023.

Topics covered at the meeting were:

• 2023 priorities and milestones;
• clarity on metrics in S1 and S2;
• judgements, assumptions and estimates;
• repurposing the IASB's concept of ‘reasonable and supportable information’;
• commercially sensitive information about opportunities;
• current and anticipated financial effects and connected information; and
• the rollout and adoption of S1 and S2.

The ISSB Update may be accessed here.