以下为 IFRS 基金会新闻的开头摘要（英文原文）。全文请见 IFRS 官网。
The International Accounting Standards Board (IASB) has today issued illustrative examples demonstrating how companies can apply IFRS Accounting Standards when reporting the effects of uncertainties in their financial statements. The examples use climate-related scenarios as practical illustrations, but the underlying principles apply more broadly to all uncertainties.
Stakeholders told the IASB that the information companies provide about the effects of uncertainties is sometimes insufficient or appears inconsistent with the information provided outside their financial statements. To help address this, the IASB developed these illustrative examples to improve the application of existing disclosure requirements. In finalising the examples, the IASB also considered stakeholder feedback.
A near-final staff draft of the illustrative examples was published in July 2025. The examples issued today differ from the near-final draft only in minor editorial details.