Checkpoint Learning

Checkpoint Learning

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IFRS Sustainability Disclosures  

CATEGORY: Accounting & Auditing
COURSE ID: CPSRPT, VERSION 1.00
(27)
  Online & Mobile
1 CPE Credits
Level: Update

Jennifer Louis, CPA reviews two recent standards issued by the ISSB on sustainability. The International Sustainability Standards Board issued two standards IFRS S1 and IFRS S2 in 2023. IFRS S1 requires disclosures in the general purpose financial reports of entities about sustainability risks and opportunities. IFRS S2 encourages disclosures related to how an entity manages potential negative effects of climate change.

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