ISSB issues targeted amendments to enhance the international applicability of the SASB standards

The ISSB has issued targeted amendments to the SASB standards to enhance their international applicability. The amendments are issued with the intention to help preparers apply the SASB standards regardless of the jurisdiction in which they operate or the type of generally accepted accounting principles. The amendments do not substantially alter the SASB Standards’ structure or intent.
The updated standards may be accessed here.