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https://www.ifrs.org/content/ifrs/home/news-and-events/news/2026/02/jurisdictional-readiness-assessment-guide-and-tool.html
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- 核验于 2026-08-13
2026 年 2 月 24 日发布的法域准备度评估指南与配套工具,供各法域自评引入 ISSB 准则的条件。
https://www.ifrs.org/content/ifrs/home/news-and-events/news/2026/02/jurisdictional-readiness-assessment-guide-and-tool.html