New IASB and ISSB webcast series—Connectivity between the financial statements and sustainability-related financial disclosures

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The International Accounting Standards Board (IASB) and the International Sustainability Standards Board (ISSB) recognise the importance of connectivity between their respective requirements in enabling the provision of high-quality financial information to capital markets.

In this webcast series, IASB technical staff Gustavo Olinda and ISSB technical staff Gabriel Benedict discuss how IFRS Accounting Standards and IFRS Sustainability Disclosure Standards complement each other. Through practical examples, they illustrate how applying the Standards together results in complementary and connected reported information.

The first two episodes of this series are now available. The final two webcasts in this series will be published soon on a new dedicated connectivity webpage, along with related resources and updates.

The Webcast 1 titled ‘IFRS Standards—Complementary and connected information’, explores the objectives of financial statements and sustainability-related financial disclosures and explains how applying IFRS Accounting Standards and IFRS Sustainability Disclosure Standards together provides connected and complementary perspectives on a company, with a particular focus on the concept of material information.

The Webcast 2 titled ‘Example—Climate-related risks and impairment of non-financial assets’, Gustavo and Gabriel discuss applying IFRS Accounting Standards and IFRS Sustainability Disclosure Standards together in a series of scenarios where a company considers climate-related risks in assessing the recoverability of non-financial assets.