First-time application of IFRS S1 and S2: creation of a Transition Implementation Group
At the end of April, the ISSB announced the creation of a Transition Implementation Group (TIG) on IFRS S1 and IFRS S2, which will discuss practical issues relating to implementation of the two standards.
Keywords: Mazars, Thailand, Sustainability, IFRS S1, IFRS S2, ISSB
9 June 2023
The TIG will also inform the ISSB of any further action required to address these questions. The lifespan of the TIG will be limited to the transition period.
The IFRS Foundation has published a call for candidates, which is open until 30 June 2023 (available here).
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