In January 2021, the IIRC published revisions to the International <IR> Framework to enable more decision-useful reporting. The process was shaped by two extensive consultations with 1,470 individuals in 55 jurisdictions.
We have now published the <IR> Framework 2013/2021 comparison document to enable readers to clearly identify the changes that have been made to the 2021 <IR> Framework. Changes have been outlined in a table format on a side-by-side basis for ease of comparison.
The <IR> Framework 2013/2021 comparison is available to view.
We have also published the feedback we received on the 2013 <IR> Framework, ‘Consultation Draft feedback: Questions 1 – 10′ our analysis of this feedback: ‘Analysis of Consultation Draft feedback: Questions 1 – 10‘ and the Treatment of Consultation Draft feedback.