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 IFRS Foundation is pleased to announce the publication of the Japanese and Korean translation of IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures .
The following documents accompanying IFRS S1 and IFRS S2 have also been translated into Japanese:
Accompanying Guidance on IFRS S1;
Accompanying Guidance on IFRS S2;
Consolidated Industry-based Guidance for IFRS S2;
Basis for Conclusions on IFRS S1; and
Basis for Conclusions on IFRS S2.
The following documents accompanying IFRS S1 and IFRS S2 have also been translated into Korean:
Accompanying Guidance on IFRS S1;
Accompanying Guidance on IFRS S2;
Basis for Conclusions on IFRS S1; and
Basis for Conclusions on IFRS S2.
The IFRS Sustainability Disclosures Standards are designed to provide investors with decision-useful and comparable information. The Standards have already been translated into Spanish and French. We will soon publish the ISSB Standards translated into other languages.
版本与出处
- ISSB Standards now available in Japanese and Korean