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Disclosures about Uncertainties in the Financial Statements Illustrated using Climate-related Examples (Near-final staff draft—July 2025)
This near-final staff draft provides illustrative examples of how entities should disclose uncertainties in financial statements, using climate-related scenarios. The examples are intended to accompany IFRS Accounting Standards and illustrate the application of materiality judgments and disclosure requirements.
International Accounting Standards Board (IASB)
Date Added
20 April 2026 at 13:32:03
Why it matters
The examples help preparers understand how to apply IFRS disclosure requirements to climate-related uncertainties, supporting accurate and transparent reporting of environmental risks and transition plans.
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