Search within this section
Select a section below and enter your search term, or to search all click IFRS In depths
Favorited Content
Impact of ESG matters on IFRS financial statements
Publication date: 26 Nov 2021 (updated 08 Jun 2022)
ca In depth INT2021-11
Key points
The impact of climate change is a high-profile issue that investors and regulators are focusing on. This In depth considers the impact of the environmental, social and governance (ESG) matters, specifically focused on the effect of climate change on the IFRS financial statements.
Summary of changes
This In depth continues to be updated with guidance on new and emerging issues, the FAQs below have been added after 1 May 2022
- FAQ 5.141.3 – What factors should an entity consider in a fair value less costs of disposal calculation where a different use of the asset or CGU is possible in response to climate change (that is, an enhancement or restructuring of the asset)?
- FAQ 5.141.4 – How can climate or ESG metrics impact a discounted cash flow analysis used in fair value less costs of disposal for a CGU?
Table of contents (free registration required to view)
Click the links below to view this publication in full text using Viewpoint's interactive functionality, or download a PDF version.
© #year# PricewaterhouseCoopers LLP. This content is copyright protected. It is for your own use only - do not redistribute. These materials were downloaded from PwC's Viewpoint (viewpoint.pwc.com) under licence.
Any trademarks included are trademarks of their respective owners and are not affiliated with, nor endorsed by, PricewaterhouseCoopers LLP, its subsidiaries or affiliates.
Link copied
