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In the Q2 2024 episode of the ISSB Implementation Insights podcast, ISSB Vice-Chair Sue Lloyd, ISSB member Veronika Pountcheva and ISSB staff member Dianora Aria De Marco share insights from the meetings of the Transition Implementation Group on IFRS S1 and IFRS S2 (TIG) in June 2024.
Topics discussed include:
- Revision of preceding period estimated amounts when estimating information from an entity in the value chain
- Application of the requirements on comparative information when acquiring or disposing of a subsidiary
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