Sustainability and Ethics

ISSB

International Sustainability Standards Board.

The body under the IFRS Foundation that issues IFRS Sustainability Disclosure Standards (IFRS S1 and S2).

Passende Übungsfragen

☝️ Single What is the main aim of the International Sustainability Standards Board (ISSB)?

To audit the sustainability reports of listed companies

To set the accounting rules for recognising revenue and leases

To develop a global baseline of sustainability-related disclosure standards for the needs of capital markets

To investigate and discipline accountants who breach ethical rules

Musterantwort und Erklärung siehst du nach der kostenlosen Anmeldung im Trainer. Jetzt kostenlos anmelden