IASB to finalise examples on reporting uncertainties in the financial statements as illustrated through climate

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 decided to proceed with seven illustrative examples that aim to improve the reporting of uncertainties in the financial statements. These examples use climate-related scenarios to illustrate principles that apply broadly to all types of uncertainties.

Responding to stakeholder feedback, the IASB developed these examples to address concerns about inconsistencies between information disclosed in the financial statements and in other reports. The examples demonstrate how IFRS Accounting Standards apply when reporting uncertainties in the financial statements.

To support timely and informed application, the IASB plans to publish a near-final draft of the examples early in the third quarter of 2025.

Andreas Barckow, Chair of the IASB, said:

The IASB expects to issue the final document in October 2025.