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) and the International Sustainability Standards Board (ISSB) will hold a joint board session on 19 February 2025 . At this meeting, the IASB technical staff will present a summary of stakeholder feedback on the IASB’s Exposure Draft Climate-related and Other Uncertainties in the Financial Statements .
The purpose of this meeting is to help the IASB determine the project’s direction. It is also intended to help both the IASB and the ISSB to consider the implications of the feedback on their connectivity-related activities. Neither board will be asked to make decisions.
In July 2024, the IASB proposed examples to illustrate how companies apply IFRS Accounting Standards when reporting the effects of climate-related and other uncertainties in their financial statements. The IASB collaborated with ISSB members and technical staff to develop these examples, with the aim of strengthening connections between information in financial statements and other parts of companies’ general purpose reports.