• January 2023 ISSB Update now available

January 2023 ISSB Update now available

27 January 2023

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.