IFRS Foundation Exposure Draft Proposed Targeted Amendments to the IFRS Foundation Constitution to Accommodate an International Sustainability Standards Board to Set IFRS Sustainability Standards


The Malaysian Accounting Standards Board (MASB) invites comments from the public for the purpose of formulating responses to the IFRS Foundation Exposure Draft on Proposed Targeted Amendments to the IFRS Foundation Constitution to Accommodate an International Sustainability Standards Board to Set IFRS Sustainability Standards.

The Trustees of the IFRS Foundation (the Trustees) proposed amendments to the Constitution of the IFRS Foundation to accommodate the potential formation of a new International Sustainability Standards Board (ISSB) within the governance structure of the organisation. In addition, the Trustees have published a Feedback Statement that summarises feedback received to their consultation on sustainability reporting.

To download the Exposure Draft, click here.

Invitation to comment 

The Exposure Draft is open for comment until 30 June 2021.

You may provide your comments via email to us at technical@masb.org.my

Click here to submit your comments.