World Accounting Report

The IASB's Exposure Draft on Climate-related and Other Uncertainties in the Financial Statements comprised eight examples illustrating how the principles in IFRS Accounting Standards should be applied when considering the effect of such risks on the..

Q&A: The work of the IFRS Foundation

Reporting on the financial effects of climate change

The IASB will soon start discussing its fourth agenda consultation, albeit it still has plenty of work to do as a result of the priorities that it set out following the last one. At that stage, the board acknowledged that it could not undertake much..

In 2024, the IASB published an Exposure Draft containing eight examples illustrating how IFRS accounting standards apply to climate-related and other uncertainties. In February 2025, it heard the feedback on its proposals in a joint meeting with its..