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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.
Table of contents (free registration required to view)
4.1 Property, Plant and Equipment and Intangible Assets
  • Impairment considerations
  • Useful life and residual value
4.2 Other Non-financial Assets: Considerations Related to Recoverability
  • Inventories
  • Deferred tax assets
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