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IFRS Foundation, ISSB, and jurisdictional adoption | Zoonk

5. IFRS Foundation, ISSB, and jurisdictional adoption

Covers the IFRS Foundation, the ISSB, the relationship with IASB financial reporting, and how jurisdictions adopt or modify IFRS Sustainability Disclosure Standards. Learners distinguish global baseline requirements from local filing rules and regulatory overlays.

Sustainability Reporting: IFRS S1 and S2

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