IASB proposes illustrative examples to improve reporting of climate-related and other uncertainties in financial statements

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The International Accounting Standards Board (IASB) today published a consultation document, proposing eight 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 developed these illustrative examples 1 in response to strong demand from stakeholders, particularly from investors. They expressed concerns that information about climate-related uncertainties in financial statements was sometimes insufficient or appeared to be inconsistent with information provided outside the financial statements. To respond to these concerns, the IASB’s proposed examples aim to:

improve transparency of information in financial statements; and

strengthen the connection between financial statements and other parts of a company’s reporting, such as sustainability disclosures.

The eight illustrative examples focus on areas such as materiality judgements, disclosures about assumptions and estimation uncertainties, and disaggregation of information. The principles and requirements illustrated in these examples apply equally to other types of uncertainties 2 beyond climate-related uncertainties.