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 has today published near-final examples demonstrating how companies can improve the reporting of uncertainties in their financial statements using climate-related examples as practical illustrations. This early publication is intended to support timely and informed application.
Although the examples use climate-related fact patterns, they provide guidance that applies broadly to all types of uncertainties. The examples demonstrate how companies can apply IFRS Accounting Standards to enhance disclosure of uncertainties in the financial statements.
The International Accounting Standards Board (IASB) developed these examples in response to stakeholder feedback about insufficient information about uncertainties, particularly climate-related uncertainties, and apparent inconsistencies in the information a company provides. The IASB worked with the International Sustainability Standards Board (ISSB) to ensure that these examples work well with the ISSB’s sustainability-related disclosure requirements.