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IFRS Standards and climate-related disclosures

Author: ICAEW Financial Reporting Faculty

Published: 10 Jul 2020

In this webinar Nick Anderson, member of the International Accounting Standards Board (IASB), explains how the existing requirements of International Financial Reporting Standards (IFRS) apply to climate change and other emerging risks. Highlighting the key messages from the IASB’s recent article on IFRS Standards and climate-related disclosures, he discusses the application of materiality, relevant financial reporting considerations and the need to make appropriate disclosures in financial statements.
Broadcast on 10 July 2020

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