Reporting on climate-related risks and other uncertainties - technical matters

IASB members have their say

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 financial statements. The IASB heard the feedback to its proposals in a joint meeting with the ISSB. This article focuses on specific technical aspects of the feedback and the comments of IASB members. Two other articles cover firstly more general issues and secondly connectivity with the ISSB.