World Accounting Report

Reporting the effect of climate commitments in financial statements

IFRS Interpretations Committee discusses feedback on tentative agenda decision

The question of whether a company's commitment to transition to net zero should affect its financial statements has been attracting much attention over the past couple of years. The IFRS Interpretations Committee issued a tentative agenda decision to address this issue in December 2023, and in its March 2024 meeting, it discussed the feedback it had received, and agreed on the wording of the final decision.

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