以下为 IFRS 基金会新闻的开头摘要（英文原文）。全文请见 IFRS 官网。
The International Accounting Standards Board (IASB) has today discussed its approach to its next agenda consultation, which will shape its technical strategy and work plan from 2027.
An agenda consultation is a public process whereby stakeholders can help set the IASB’s strategic direction and ensure its priorities meet their needs. This agenda consultation is the fourth carried out by the IASB since its inception.
In the upcoming agenda consultation, the IASB will seek feedback from stakeholders on:
the strategic direction and balance of its activities;
the criteria for assessing potential projects to be added to its work plan; and
the financial statement matters to be prioritised.
For the first time, the IASB’s agenda consultation will explicitly consider connectivity with the International Sustainability Standards Board (ISSB), which was established after the previous agenda consultation. It will describe the core connectivity work necessary to ensure that IFRS Accounting Standards and IFRS Sustainability Disclosure Standards work well together.
版本与出处
- IASB begins work on its next agenda consultation