ISSB Standards
IFRS S1: General requirements – ISSB Standards

ISSB Standards S1-67: S1.67 to 68: Events after the reporting period

What does S1-67 require?

Disclosures relating to conditions existing at period end are updated for information received before the disclosures are authorised for issue, and information about transactions, events and conditions arising after period end but before authorisation is disclosed where leaving it out could reasonably be expected to sway the decisions of primary users.

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

What else in your programme already covers this

This control maps to 1 controls across 1 other frameworks. If you already hold one of them, the evidence you collected for it is the starting point here rather than new work.

ESRS (revised 2026) · 1 control

  • ESRS1-7d Events after the reporting period and correction of prior period errors

Every mapping shown was judged rather than inferred from wording similarity, and the ones that failed review are published too. See the coverage reports and what was rejected.

Other controls in IFRS S1: General requirements – ISSB Standards

Query this from an agent

The graph holds this control, the 1 it maps to, and the evidence behind each claim, over MCP and REST.