The guide can help companies identify and disclose material information about sustainability-related risks and opportunities that could affect their cash flow.
In July 2024, the International Accounting Standards Board (IASB) published the Exposure Draft Climate-related and Other Uncertainties in the Financial Statements. The Exposure Draft proposes eight ...
We provide online access to IFRS Standards and interpretations in multiple languages. Access to this content is dependent on the user's subscription status. Read more details about current projects on ...