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Connected Financial Reporting: Accounting for Climate Change
This publication is intended to support entities when accounting for, and disclosing the effects of, climate change under IFRS.
Significant judgement may be required to identify and account for the effects of climate change. The May 2025 update to our publication includes updates related to the amendments to IFRS 9 and IFRS 7, Classification and Measurement of Financial Instruments and Contracts Referencing Nature-dependent Electricity, as well as additional illustrative extracts from financial statements.