World Accounting Report

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IASB discusses climate-related uncertainties

The IASB is considering to what extent its standards already address all matters related to reporting of climate-related risks and other uncertainties in financial statements - notably, whether the IASB could take any action to improve companies' reporting about these matters in the financial statements. This topic is preoccupying many stakeholders at present as investors seek to consider how information reported about climate risk outside the financial statements is reflected in the information presented within them.

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