IFRS Talks - PwC's Global IFRS podcast cover image

March 2024: IFRIC Update

IFRS Talks - PwC's Global IFRS podcast

00:00

Climate-Related Obligations Analysis

Discussion on recognition criteria for provisions related to greenhouse gas emission reductions, broader climate reporting requirements, and ISB's amendments to IS37 and sustainability disclosure standards. Analysis of a submission on net zero transformation commitments and criteria for recognizing provisions under IS37.

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