Australian Government
Australian Accounting Standards Board
Wednesday, August 7, 2024
The Exposure Draft proposes eight examples illustrating how an entity applies the requirements in AASB Accounting Standards to report the effects of climate-related and other uncertainties in its financial statements.
These examples aim to improve the transparency of reported information and strengthen the connection between financial statements and other parts of a company’s reporting.
AASB staff is hosting a virtual roundtable discussion to gather comments and feedback on AASB ED331 Climate-related and Other Uncertainties in the Financial Statements.
The virtual roundtable will be held on 16 September 2024 (2:00pm to 4:00pm AEST). The roundtable is expected to be interactive for participants to share their thoughts and comments on ED 331, click here to register.
Those unable to attend can submit feedback via the AASB website or email to [email protected].