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The Board is now thinking about the next thematic standards that will build on IFRS S1. Prior to the issuance of IFRS S1 and IFRS S2, the ISSB published a consultation on agenda priorities, asking for input on the next thematic standards and their relative priority compared to other projects. This will help to formulate their work plan for the next two years. The exposure draft on agenda priorities closes for comments on 1 September 2023.

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