The International Accounting Standards Board (IASB) is exploring targeted actions to improve application of the requirements in IFRS Accounting Standards related to reporting on the effects of climate-related and other uncertainties in the financial statements.
The IASB met on 19 March 2024 to discuss its progress in exploring:
The IASB also discussed the status of and next steps for other actions it has decided to take to help achieve the project’s objective (Agenda Paper 14).
The IASB was not asked to make any decisions.
Decide Project Direction
Accounting Standards Advisory Forum March 2024