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IASB Examines Financial Statements’ Reflection of Climate Risks

Board will ensure any proposals “work well” with IFRS sustainability disclosure standards due for issuance by the end of Q2 2023. 

The International Accounting Standards Board (IASB) has added a new project to its work plan to explore whether and how companies can provide better information about climate-related risks in their financial statements.  The International Financial Reporting Standards (IFRS) Accounting Standards require companies to consider climate-related matters in their financial statements when the effect…

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