Search within this section
Select a section below and enter your search term, or to search all click Year-end accounting reminders
Favorited Content
New IFRS sustainability disclosure standards effective after 1 April 2024
Publication date: 07 Mar 2024
gx March 2024 Year end reminders
IFRS S1, ‘General requirements for disclosure of sustainability-related financial information
| This standard includes the core framework for the disclosure of material information about sustainability-related risks and opportunities across an entity’s value chain. The adoption status is explained here. For further information see In brief INT2023-15 and In depth INT2023-05.
|
Published
| June 2023
|
Effective date
| Reporting periods beginning on or after 1 January 2024. This is subject to endorsement of the standards by local jurisdictions.
|
IFRS S2, ‘Climate-related disclosures’
| This is the first thematic standard issued that sets out requirements for entities to disclose information about climate-related risks and opportunities. The adoption status is explained here. For further information see In brief INT2023-15 and In depth INT2023-05.
|
Published
| June 2023
|
Effective date
| Reporting periods beginning on or after 1 January 2024. This is subject to endorsement of the standards by local jurisdictions.
|
© #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.
Link copied
