IFRS S2 available in the Spanish language
01 Dec 2023
The IFRS Foundation has issued a Spanish translation of IFRS S2 'Climate-related Disclosures'.
IFRS S2 sets out the requirements for identifying, measuring and disclosing information about climate-related risks and opportunities that is useful to primary users of general purpose financial reports in making decisions relating to providing resources to the entity.
Please click to access the Spanish translation of the standard here on the website of the IFRS Foundation.