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December 2023: IFRIC Update and Net Zero Commitments
Publication date: 19 Dec 2023
gx PwC IFRS Talks
Does a company need to record a balance sheet liability for the costs associated with its net zero commitments?
In this month’s episode, Laura Kennedy is joined by Karsten Ganssauge and Scott Bandura for a special edition of our IFRIC Update, focusing on accounting implications of net zero commitments, as well as other climate-related matters.
Guidance referred to in this episode:
- Illustrative consolidated financial statements under IFRS Accounting Standards for 2023 year ends.
- ESMA’s report on disclosures of climate-related matters in the financial statements.
- Impact of ESG matters on IFRS financial statements.
- IFRS Financial reporting considerations for entities participating in the voluntary carbon market.
- Accounting for Green/Renewable Power Purchase Agreements from the Buyer’s Perspective.
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