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。
Please find below a brief summary of news and events from the IFRS® Foundation over the past month:
Erkki Liikanen, Chair of the IFRS Foundation Trustees, delivered his speech at the IFRS Foundation Trustees' stakeholder dinner in Madrid, Spain on 28 February 2024.
Around 1,000 companies, investors, regulators and other key stakeholders from over 50 jurisdictions met at the IFRS Sustainability Symposium which took place in New York City on 22 February to exchange insights on the introduction of the ISSB (International Sustainability Standards Board) Standards globally.
The IFRS Foundation has published a summary of evidence gathered by national standards-setters on the effects of guidance on materiality judgements in IFRS Accounting Standards and other materials.
A company must judge whether information is material—that is information could be reasonably expected to influence an investor’s decisions—when determining recognition, measurement, presentation and disclosure in its financial statements. Judgements about materiality are essential to the application of IFRS Accounting Standards.