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  • Effects of Climate Related Matters
Article:

EFFECTS OF CLIMATE-RELATED MATTERSĀ  ON FINANCIAL STATEMENTS

06 December 2020

IFRS STANDARDS AND CLIMATE- RELATED DISCLOSURES 


While the phrase ‘climate-change’ is not included in the IFRS requirements, IFRS Standards do address 
issues that relate to climate-change risks and other emerging risks. The key messages set out in the article written by Nick Anderson that are intended to help analysts and investors better understand the 
requirements and guidance in IFRS Standards and other non-authoritative material developed by the IASB 
are as follows: