Translations of the updated educational material on applying IFRSs to climate-related matters
25 Oct 2023
In July 2023, the IFRS Foundation released an updated version of its publication that shows how existing IFRS requirements require companies to consider climate-related matters when their effect is material to the financial statements.
This updated educational material is now also available in three translations (all links to the IFRS Foundation website):
Related Topics
- IAS 1 — Presentation of Financial Statements
- IAS 2 — Inventories
- IAS 16 — Property, Plant and Equipment
- IAS 36 — Impairment of Assets
- IAS 37 — Provisions, Contingent Liabilities and Contingent Assets
- IAS 38 — Intangible Assets
- IFRS 7 — Financial Instruments: Disclosures
- IFRS 9 — Financial Instruments
- IFRS 13 — Fair Value Measurement
- IFRS 17 — Insurance Contracts
- IFRIC 21 — Levies
