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Global financial sector consulted on reporting of climate-related uncertainties in statements

( July 31, 2024, 09:01 GMT | Official Statement) -- MLex Summary: Global financial entities have been invited to comment on examples illustrating how companies reporting the effects of climate-related and other uncertainties in their financial statements should apply International Financial Reporting Standards. The examples, issued today by the International Accounting Standards Board, aim to improve financial statements' transparency as well as their consistency with reporting outside the financial statements. They include materiality judgments, disclosures about assumptions, estimation uncertainties and disaggregation of information. The consultation is open until Nov. 28.Statement follows....

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