Applying IFRS – Accounting for Climate Change (Updated August 2023)

30 Aug 2023 PDF

This publication is intended to support entities in disclosing the extent to which climate change affects their IFRS financial statements.

Significant judgement may be required to identify the accounting considerations that are relevant to the entity’s specific facts and circumstances. The August 2023 updates include updates to the illustrations where possible and adding new illustrations. The update also includes new section to discuss considerations for carbon credits in both compliance and voluntary markets. 

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