Beyond the GAAP no.190 - July-August 2024
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Beyond the GAAP no.190 - July-August 2024
On the financial reporting front, this European summer saw the IASB publish multiple exposure drafts, including one that proposes illustrative examples of how to apply current IFRS® Accounting Standards to report the effects of climate-related and other uncertainties in financial statements. This proposal, which responds to significant stakeholder demand, will certainly give rise to interesting discussions over the coming months.