Linda Mezon-Hutter, Vice Chair of the IASB, explains how IFRS Accounting Standards support global capital markets through high-quality, principles-based reporting designed to promote comparability, transparency, and trust. She discusses key IASB priorities, including intangible assets, cash flow reporting, digital reporting, and IFRS 18, while highlighting the board’s stakeholder-driven process, focus on consistent global application, and balance between usability, cost, and investor needs.