Beyond the GAAP no.180 – September 2023
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Beyond the GAAP no.180 – September 2023
The IASB began work again in September. It has published an exposure draft on volume 11 of Annual Improvements to IFRS Accounting Standards, and tentatively decided to widen the scope of its project on climate-related risks in the financial statements to include other sources of uncertainty.
Edouard Fossat Partner, President of Mazars' IFRS Committee - Paris
Karolina Martin Director - IFRS - Cape Town
