Beyond the GAAP no.190 - July-August 2024
Beyond the GAAP no.190 - July-August 2024
On the financial reporting front, this summer saw the IASB publish multiple exposure drafts, including one that proposes illustrative examples of how to apply current IFRS to report the effects of climate-related and other uncertainties in financial statements. This proposal, which responds to significant stakeholder demand, will certainly give rise to interesting discussions over the coming months.