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  • Effects of climate-related matters on financial statements

    IFRS Bulletin 2020-14

Publikation:

IFRS Bulletin 2020-14 – Effects of climate-related matters on financial statements

08. Dezember 2020

Background

On 28 November 2019, an article written by Nick Anderson, IASB Board member, ‘IFRS Standards and climate-related disclosures’ was published by the IFRS Foundation. The article provides an overview intended to help investors understand what already exists in current International Financial Reporting Standards (‘IFRS’) requirements, and guidance on the application of materiality, and how these relate to climate and other emerging risks.

On 20 November 2020, the IFRS Foundation published educational material ‘Effects of climate-related matters on financial statements’ in response to stakeholders requests for further information to highlight how existing requirements in the IFRS Standards may require companies to consider climate-related matters when their effect is material to their financial statements. This educational material complements the Nick Anderson article, adding for example, specific paragraph references to IFRS requirements to assist in the application of the IFRS Standards. The educational material is intended to support the consistent application of requirements in IFRS Standards.

This publication provides a summary of the article written by Nick Anderson and the IFRS Foundation educational material.

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