IASB project on climate-related and other uncertainties in the financial statements

Sustainability reporting is not just outside the financial statements. This week the International Accounting Standards Board (IASB) decided to explore targeted actions to improve the reporting of climate-related and other uncertainties in the financial statements. The Climate-related and Other Uncertainties in the Financial Statements project may include development of educational materials, illustrative examples, and targeted amendments to IFRS® Accounting Standards to improve application of existing requirements. The project page includes materials issued thus far and will continue to be updated.

PwC. All rights reserved. PwC refers to the US member firm or one of its subsidiaries or affiliates, and may sometimes refer to the PwC network. Each member firm is a separate legal entity. Please see www.pwc.com/structure for further details. This content is for general information purposes only, and should not be used as a substitute for consultation with professional advisors.

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