ISSB Standards
IFRS S1: Core content – ISSB Standards

ISSB Standards S1-52: S1.52 to 53: Consistency and labelling of metrics and targets

What does S1-52 require?

Definitions and calculations of metrics, including those used for targets, must be consistent over time; a redefined or replaced metric triggers B52 (revised comparative unless impracticable, explanation of the change and why it is more useful); metrics and targets are labelled and defined with names and descriptions that are clear, precise and meaningful.

Maintained by Gerard BlokdykVerified against the published standard Control text last updated

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