IPSASB SRS 1, Climate-related Disclosures Webcast
Автор: IPSASB
Загружено: 2026-02-12
Просмотров: 433
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The objective of this IPSASB SRS 1, Climate-related Disclosures is to require public sector entities to disclose useful information about climate-related risks and opportunities to primary users of general purpose financial reports for accountability and decision-making purposes.
IPSASB SRS 1 applies to an entity’s general purpose financial reports for annual reporting periods beginning on or after January 1, 2028. Earlier adoption is permitted.
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