IFRS Foundation publishes near-final examples on climate-related reporting uncertainties
IFRS Foundation publishes near-final examples on climate-related reporting uncertainties
The IFRS Foundation has released near-final examples to help companies improve how they report uncertainties in financial statements, using climate-related scenarios as illustrations. These examples, developed by the International Accounting Standards Board (IASB) in collaboration with the International Sustainability Standards Board (ISSB), aim to address stakeholder concerns about unclear or inconsistent disclosures—especially around climate-related risks. While climate-focused, the guidance is broadly applicable to all types of uncertainties and is designed to align with sustainability reporting standards.
The examples may be accessed here.
The IASB expects to issue the final examples in October 2025.
The examples may be accessed here.
The IASB expects to issue the final examples in October 2025.